Why retail 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.

Retail properties have a particular profile that makes cost segregation especially valuable: strip centers, single-tenant, anchored — site work, signage, TI allowances. The shell sits on a 39-year recovery period under MACRS — but every retail is hundreds of components, many of which qualify for 5-, 7-, or 15-year recovery and accelerated bonus depreciation.

Typical reclassification ratio

For a retail in Ohio, TDA studies typically reclassify 20–28% 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 retail cost segregation studies across Ohio, including Columbus, Cleveland, Cincinnati, Toledo, Akron. Engineering-based methodology and RSMeans cost data on every engagement.