Why agricultural properties reclassify well in New York
New York hosts the country's densest commercial real estate market in NYC. High state and city income tax rates make federal cost segregation deductions extremely valuable. NY also decouples from federal bonus depreciation, so studies model both books.
Agricultural properties have a particular profile that makes cost segregation especially valuable: single-purpose ag structures, fencing, irrigation, equipment storage. The shell sits on a varies recovery period under MACRS — but every agricultural is hundreds of components, many of which qualify for 5-, 7-, or 15-year recovery and accelerated bonus depreciation.
Typical reclassification ratio
For a agricultural in New York, TDA studies typically reclassify 22–32% of depreciable basis. Combined with 100% OBBBA bonus depreciation on property acquired and placed in service after January 19, 2025, that translates the entire reclassified amount into a year-one deduction.
New York markets we serve
We deliver agricultural cost segregation studies across New York, including New York City, Buffalo, Rochester, Yonkers, Syracuse. Engineering-based methodology and RSMeans cost data on every engagement.