As of 2025, the One Big Beautiful Bill Act (OBBBA), made 100% bonus depreciation permanent which enables certain tax payers to full deduct the cost of properties placed in services starting in January 19  2025. This means that real estate owners can accelerate depreciation deductions reducing their tax liability thus increasing cash flow.

A cost segregation report identifies and reclassifies components of your property in order to identify bonus depreciation eligibility and certain assets that can be depreciated faster than the standard 27.5 or 39 years, which can result in significant tax savings.

Property owners who earn rental income and want to offset their active or passive income.
- Residential real estate owners (from 1 property to 150+)
- Commercial real estate owners which include Airbnb, vacation rental, other short-term rental owners,  multifamily, retail, office, medical/dental, self-storage, industrial, warehouse, single-family rentals, hotels, and restaurants.
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To qualify, properties should have a cost basis of at least $200,000, be placed in service after 1986, and have remaining depreciable basis.

A cost segregation study can be performed at any time during a building's ownership. However, the earlier you complete it, the greater the benefit. Accelerated depreciation is most valuable in the early years of ownership.

Engineer Reviewed Rapid Report
- Complete intake form
- Provide photos
- We will follow up with you and ask clarification questions, if needed
- Your report will be produced within 1-2 weeks after information is provided and additional questions are answered

Fully Engineered Report
- Complete basic property questionnaire
- Schedule an onsite visit. Our experts will take care of the rest
- Your report will be ready in 2-3 weeks following the onsite

Getting started is easy! Simply reach out to us through our website contact form or email. We'll reach out and propose a strategy tailored to your needs.

Once you're ready to proceed, we'll kick off the report generation process. Whether you just purchased your first investment property or have a portfolio of real estate, we work with individuals and businesses of all sizes across the US.

Property owners can depreciate assets that meet the following criteria:
- The property must be owned by you (including property subject to debt)
- Used in your business or income-producing activity
- Have a determinable useful life, and be expected to last more than one year

Depreciation begins when you place property in service for use in your trade or business or for income production. Depreciation ends when you have fully recovered your cost basis or retire the property from service, whichever occurs first.

Yes, if you are a real estate professional. Only real estate professionals can use real estate losses to offset ordinary income such as wages or business profits. Real estate losses are generally classified as passive and can only offset passive income.

Yes, property owners who lease residential property 100% of the time (with no personal use) can benefit from a cost segregation study, as they are permitted to deduct out-of-pocket expenses, including accelerated depreciation.

To qualify as a real estate professional you must meet all of the following:

- Perform over 750 hours in real property business during the year
- Spend over half of your working hours in real property business
- Materially participate in your rental activities

Yes. Airbnb and short-term rental properties (where average guest stays are 7 days or less) are classified as commercial businesses rather than passive rental activities.

Cost segregation can accelerate depreciation and generate tax deductions that directly reduce W-2 income. For example, if your Airbnb generates $50,000 in rental income but has $100,000 in depreciation, the resulting $50,000 loss can directly offset your taxable W-2 income.

Yes. Tax deductions offset your taxable income, which includes capital gains. Cost segregation is a powerful strategy to unlock tax deductions, freeing up capital for reinvestment or other opportunities.

Yes. A historical cost segregation study can identify assets that benefit from shorter depreciation periods, enabling you to accelerate tax deductions and free up capital.Regarding bonus depreciation: the tax law applicable when property was placed in service determines eligibility. Properties placed in service during periods when 100% bonus depreciation was available (September 28, 2017 through December 31, 2022) may still benefit, even though the current year is 2025.

Cost segregation is only as good as the team behind it. At RESEGPROS, we bring together a rare combination of credentials that most firms simply can't match: a CPA with deep real estate finance and development experience, a construction expert with over a decade on NYC's most complex commercial projects, a transactional real estate attorney who has structured deals at a big 4 accounting firm and a global bank, and a technology and data leader who ensures every engagement runs with precision and efficiency.

We don't outsource the expertise. It's built into our core team. That means studies that are technically rigorous, IRS rule compliant, and grounded in how real properties actually work. Whether you're an investor or operator, RESEGPROS delivers the tax savings you're entitled to, with the clarity and confidence to back it up.