Cost segregation for Wilmington property investors
Largest market — office, multifamily, and industrial studies are most common. Whether you own a single property or a portfolio in Wilmington, 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 Wilmington 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.
Delaware market context
Delaware's favorable corporate law and beach hospitality create a small but active commercial real estate market. STR and hospitality on the coast are particularly strong cost segregation candidates.
Every TDA Wilmington study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.