Cost Segregation Blog & Updates

Why We Keep This Blog

The rest of this site is built to stay evergreen: a plain-language explanation of what cost segregation is, how it works, and who it genuinely helps, written so it holds up regardless of what year you're reading it. But cost segregation isn't a static topic. It's a tax strategy built directly on top of federal depreciation rules and IRS enforcement guidance, and both of those move. A strategy that made sense to pursue last year can look meaningfully different this year, not because the underlying idea changed, but because the law or the scrutiny around it did.

This blog is where we track those changes as they happen, in the same honest, no-sales-pitch tone as the rest of the site. Two recent examples show exactly why this matters. First, the One Big Beautiful Bill Act permanently restored 100% bonus depreciation for qualifying property acquired after January 19, 2025, with no phase-down schedule and no dollar cap, which is one of the more significant timing changes cost segregation has seen in years. You can read the full breakdown on our Bonus Depreciation & Section 179 guide. Second, in February 2025 the IRS updated its Cost Segregation Audit Techniques Guide, the reference document its own examiners use when reviewing studies, in a way that increased scrutiny specifically around depreciation classifications for residential real estate investors. Neither of those changes is the kind of thing a static guide page can capture well on its own. They're exactly the kind of thing a running blog is for.

Going forward, expect posts here whenever something changes that's actually worth your attention: new IRS guidance, shifts in state conformity to federal bonus depreciation, court decisions that touch cost segregation, or practical strategy notes that don't fit neatly into the evergreen guide. We're not going to post for the sake of posting. If there's nothing new worth telling you, there won't be a new post that month.