Cost segregation for South Portland property investors
Coastal commercial and retail market. Whether you own a single property or a portfolio in South Portland, 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 South Portland 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.
Maine market context
Maine's economy runs on tourism, fishing, and forestry. STRs along the coast and in lake regions are especially strong cost segregation candidates.
Every TDA South Portland study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.