New Construction and Ground-Up Development: Acquisition Date When the Land Came First
· 8 min read · Core Tax Strategy
Lot bought before January 19, 2025, building started after. Land is never tested under 168(k), so the building's acquisition date is set by construction start. Spec vs custom builds, what counts as a start, a lot-in-2024 duplex worked example, ADUs and multi-phase projects.
What This Article Covers
This guide focuses on new construction and ground-up development: acquisition date when the land came first and explains how the strategy applies to real estate investors evaluating accelerated depreciation opportunities.
- Actionable tax planning context for core tax strategy investors
- Frameworks and decision points that affect first-year deductions
- How this topic connects to engineering-based cost segregation execution
Who Should Read This
This article is written for property owners, sponsors, and tax-aware investors who want practical guidance they can discuss with a CPA before filing.
Estimated length: approximately 1,760 words (8 min read).
Why This Matters in Practice
Depreciation strategy is rarely one-size-fits-all. The details covered in this article help you evaluate timing, reporting posture, and documentation quality so your filing position is both tax-efficient and defensible under audit.
For a full implementation review, compare this topic with related guides and then request a property-specific estimate.