06/01/2026
100% bonus depreciation is back!
The 2025 tax law (OBBBA) made it permanent for any property placed in service after January 19, 2025. For Seacoast NH multifamily owners, that's not a small change.
On a $725K Rochester four-unit, a cost segregation study can add about $143K of year-one depreciation, roughly $46K in federal tax savings for a high-bracket buyer. NH has no state income tax, so the full federal benefit stays in your pocket.
If you closed in 2024 or 2025 and skipped cost seg, you can still claim it. Form 3115, no amended return needed.
The math, the rules, and the Seacoast-specific angle all on the blog:
https://seacoast.rent/blog/seacoast-multifamily-bonus-depreciation-2026/