Cost Segregation for
Golf Course Properties

By using cost segregation for golf courses, you’re freeing
up income in the first few years of ownership, often when
investors are breaking even.

How a Cost Segregation Study Works for Golf Courses

Using a Cost Segregation Study for golf course properties allows owners to free up income earlier in their depreciation schedule.
With a cost segregation study, owners can depreciate certain assets in their golf course property quicker than the typical 39-year straight-line method.
Some assets eligible for cost segregation include irrigation systems, landscaping, signage, and decorative features. Any asset that does not compromise the structural integrity of the golf course can be fully depreciated over 5, 7, or 15 years using cost segregation.
Get a Free Projection for cost segregation from our team of cost segregation experts.

How to Tell if Your Property Qualifies For A Cost Segregation Study

Golf course property owners may qualify for a cost segregation study if they have done any of the following after 1985:

The strongest candidates for a cost segregation study are owners who have spent over $1 million on the property or over $100,000 in improvements. If you fall into this category, the benefits will greatly outweigh the cost.

Contact us for a free projection from our cost segregation experts.

How Do You Benefit From a Cost Segregation Study for Your Golf Course?

By accelerating depreciation on certain building assets, owners of golf course properties can realize significant tax benefits many years sooner and maximize the value of their investments.

Cost Segregation Calculator

How much could you save on your golf course?

Enter your property's cost basis below to see your projected tax savings based on NCSS completed studies.

Estimate your projected savings
Cost basis$5,000,000
$1M$50M
Total projected tax savings
$192,400

Projections are based on NCSS historical study data and assume a 37% federal tax rate. Individual results may vary.

What that includes

  • Ongoing IRS audit protection on every study, for life.
  • A custom-tailored, engineering-based cost segregation study from experts.
  • A guarantee of a minimum 5x return on your investment.
  • Free unlimited projections for life, any property, anywhere in the nation.
Get a free projection

Does a cost segregation study for golf course properties change by state?

At National Cost Segregation Services, we are proud that our expertise serves every region of the U.S. A cost segregation study for golf course properties identifies assets that may be eligible for a shorter depreciation schedule under the IRS guidelines. A cost segregation study is based on federal tax law, which means it’s applicable in any state.

While the method of cost segregation is the same state by state, the result varies. Some states follow the exact federal depreciation rules, while others limit or adjust certain deductions. This means one golf course owner may see one result on their federal tax return and a different result on their state return.

Because National Cost Segregation Services works with golf course owners property owners across the country, our studies are designed to support the federal depreciation strategy while providing your CPA with the detailed information needed to evaluate any state-level adjustments.

Do you have a question about what a cost segregation study looks like in your state? Talk to our cost segregation experts, and get a free projection.

Cost Segregation Case Study

Utah · Multifamily apartments

A multifamily property reclassified a significant share of its basis into 5-, 7-, and 15-year assets, accelerating first-year deductions and freeing up cash flow early in the hold.

See the full case study…

Industries that benefit from cost segregation

100% bonus depreciation is now permanent

The 2025 One Big Beautiful Bill Act permanently restored 100% bonus depreciation for qualifying property acquired after January 19, 2025. Components with a depreciable life of 20 years or less may now be written off entirely in year one, not just for a single tax year, but going forward.

How to Utilize Cost Segregation When Your Property is Mostly Land

A golf course is a unique property type for cost segregation. Most people would assume that, since golf courses are mainly land and land can’t be depreciated, they are not a good candidate for a cost segregation study.  However, this makes them the unlikely superhero of cost segregation. Golf courses have assets that can depreciate faster than the attached buildings. This can include course infrastructure, site improvements, outdoor amenities, maintenance facilities, clubhouse assets, and operating equipment.
If the owner does not do a cost segregation study, all of these assets would get grouped into the building depreciation. Meaning they don’t get fully depreciated until 39 years, as opposed to 5, 7, or 15 years.
A cost segregation study frees up income for the owners, which can help with expensive startup costs and maximize that year’s return.

The Five Guarantees of Cost Segregation Excellence at National Cost Segregation Services

  • We guarantee ongoing IRS audit protection on every study for life. If an IRS fine is issued due to any negligence on our part, we will pay the fine and give you $ 1,000.
  • We guarantee a quintuple return (5x) or more on your cost segregation study investment.
  • We guarantee a custom-tailored cost segregation study on your golf course property. Our engineering-based study will be tailored exactly to your commercial property. No ‘cookie-cutter’ approach.
  •  We guarantee free unlimited projections for life. Any property in the nation.
  • We guarantee your Overall Satisfaction at the conclusion of your study, or we will make it right.

See what your property could save

Get a free projection from the nation’s leading cost segregation firm.