A sleeper issue in the new law: 100% depreciation is now available for qualified production property, even on 39-year assets. That changes the math on real estate. Property zoned industrial or commercial may now be more valuable to buyers, who can depreciate improvements immediately.

Why this matters:
● Sellers of industrial property can market tax benefits as part of valuation.
● Buyers gain accelerated recovery on improvements, boosting ROI.
● CPAs should proactively flag these opportunities for real estate clients.

This is where tax law meets the real estate market. Smart practitioners can differentiate themselves by spotting not just compliance issues, but hidden value drivers in their clients’ portfolios.

These takeaways come from COCPA's OB3 Individual and Estate Think Tank conversations, where practitioners explored how accelerated depreciation intersects with real estate strategy.  Learn more about the OB3 and what the COCPA is doing to support our members who are breaking it down and working through it.