Cost segregation for Williston property investors
Bakken energy hub with industrial and workforce housing. Whether you own a single property or a portfolio in Williston, 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 Williston 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.
North Dakota market context
North Dakota's energy and agriculture economy supports a small but active commercial market in Fargo, Bismarck, and the Bakken oil region.
Every TDA Williston study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.