Cost segregation for Philadelphia property investors

Major industrial, multifamily, and adaptive-reuse market — older properties often have strong reclassification potential. Whether you own a single property or a portfolio in Philadelphia, an engineering-based cost segregation study reclassifies components of your building from 27.5- or 39-year real property into 5-, 7-, and 15-year MACRS class lives.

Under the One Big Beautiful Bill Act (OBBBA), 100% bonus depreciation has been restored for qualifying property acquired and placed in service after January 19, 2025 — meaning every dollar of accelerated property identified in your Philadelphia study can be deducted in year one. For a typical property in this market, that often translates to 20–35% of cost basis reclassified into shorter recovery periods.

Pennsylvania market context

Pennsylvania straddles two major industrial markets — Philadelphia and Pittsburgh — and the Lehigh Valley logistics corridor. Multifamily, industrial, and adaptive-reuse all see heavy activity.

Every TDA Philadelphia study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.