Why cost segregation works in Connecticut

Connecticut combines high property values with significant state income tax exposure, making federal cost segregation benefits compelling. Multifamily and medical office along the I-95 and I-91 corridors see most activity. An engineering-based cost segregation study reclassifies components of your Connecticut property 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 can be deducted in year one.

Major Connecticut markets we serve

  • Multifamily and mixed-use in Fairfield County
  • Industrial and distribution in Hartford and New Haven
  • Medical office and assisted living

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