Why cost segregation works in South Dakota
South Dakota has no state income tax. Sioux Falls anchors a small but active commercial market with multifamily, medical office, and industrial all growing. An engineering-based cost segregation study reclassifies components of your South Dakota 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 South Dakota markets we serve
- Multifamily in Sioux Falls and Rapid City
- Industrial and agricultural support
- Tourism-driven hospitality in the Black Hills
Every South Dakota study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.