Agricultural cost segregation in Texas.

Why agricultural properties reclassify well in Texas

Texas has no state income tax and is the largest U.S. state for new commercial construction. Heavy industrial, multifamily, energy-sector, and hospitality activity make it the largest single state for cost segregation engagements.

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 Texas, 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.

Texas markets we serve

We deliver agricultural cost segregation studies across Texas, including Houston, San Antonio, Dallas, Austin, Fort Worth. Engineering-based methodology and RSMeans cost data on every engagement.