Why cost segregation works in Delaware
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. An engineering-based cost segregation study reclassifies components of your Delaware 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 Delaware markets we serve
- Hospitality and STRs on Delaware beaches
- Industrial along I-95
- Multifamily near Wilmington and Newark
Every Delaware study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.