Childcare Center cost segregation in Florida.

Why childcare centers reclassify well in Florida

Florida has no state income tax, the largest STR market in the country, and rapid population growth. Cost segregation activity is heavy across hospitality, STRs, multifamily, and industrial — with hospitality reclassifications routinely exceeding 30%.

Childcare Center properties have a particular profile that makes cost segregation especially valuable: playground, fencing, dedicated kitchen and laundry, casework. The shell sits on a 39-year recovery period under MACRS — but every childcare center is hundreds of components, many of which qualify for 5-, 7-, or 15-year recovery and accelerated bonus depreciation.

Typical reclassification ratio

For a childcare center in Florida, TDA studies typically reclassify 25–32% 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.

Florida markets we serve

We deliver childcare center cost segregation studies across Florida, including Miami, Jacksonville, Tampa, Orlando, St. Petersburg. Engineering-based methodology and RSMeans cost data on every engagement.