Why agricultural properties reclassify well in Ohio

Ohio's diversified industrial, healthcare, and university economy supports steady cost segregation activity across all three Cs — Columbus, Cleveland, and Cincinnati.

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 Ohio, 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.

Ohio markets we serve

We deliver agricultural cost segregation studies across Ohio, including Columbus, Cleveland, Cincinnati, Toledo, Akron. Engineering-based methodology and RSMeans cost data on every engagement.