Why cost segregation works in Massachusetts
Massachusetts hosts Boston's life-sciences boom plus high-basis multifamily and Class A office. High state income tax rates make federal cost segregation deductions especially valuable. An engineering-based cost segregation study reclassifies components of your Massachusetts 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 Massachusetts markets we serve
- Life sciences and lab/office in Cambridge and Boston
- Class A multifamily across Greater Boston
- Industrial and distribution along I-495
Every Massachusetts study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.