Land & New Construction
Market News & Data
General Info
Real Estate Strategies
![](http://bpimg.biggerpockets.com/assets/forums/sponsors/hospitable-deef083b895516ce26951b0ca48cf8f170861d742d4a4cb6cf5d19396b5eaac6.png)
Landlording & Rental Properties
Real Estate Professionals
Financial, Tax, & Legal
![](http://bpimg.biggerpockets.com/assets/forums/sponsors/equity_trust-2bcce80d03411a9e99a3cbcf4201c034562e18a3fc6eecd3fd22ecd5350c3aa5.avif)
![](http://bpimg.biggerpockets.com/assets/forums/sponsors/equity_1031_exchange-96bbcda3f8ad2d724c0ac759709c7e295979badd52e428240d6eaad5c8eff385.avif)
Real Estate Classifieds
Reviews & Feedback
Updated almost 2 years ago on . Most recent reply
![Tyler Anderson's profile image](https://bpimg.biggerpockets.com/no_overlay/uploads/social_user/user_avatar/2271624/1633450879-avatar-tylera206.jpg?twic=v1/output=image/crop=1372x1372@1891x0/cover=128x128&v=2)
Raw land development and bonus depreciation (before its gone)
Hello!
I'm just about to close on a sweet plot of raw land and have some really fun plans for using it to expand my STR empire. Excited to get into construction on some unique trendy stays, which is what I've been working towards by doing more traditional rentals until now.
I'm curious if any of you are aware what types of "improvements" to raw land are able to be used (via cost segregation) for bonus depreciation? I've read that construction of roads and parking areas can be depreciated in <20 years and therefore qualify for bonus. What about electrical lines? Wells? Septic tanks? Clearing Trees?
Thanks everyone! Excited to report on how this project goes.