How to offset income from other rentals (in diff states) by buying new property?

[Kezia Edmonson]

Looking to buy another rental and do a cost segregation to boost tax deductions to offset income from other rentals. Question is, I have these 2 rentals in different states. Do I need to buy the new (3rd) rental in the same state as one of the existing ones to offset this income or is any state fine?

Property #1 in California (I am NOT a resident, only own this as a previous primary; now rental. This is my only income in the state)

Property #2 in Oregon (I AM a resident, technically, but only because I am military. I do not pay regular income taxes to this state however, as military pay is exempt when stationed out of state. Therefore, rental is only "income" to this state. This is, and has always been, a rental)

Both have approximately same income I need to offset. Is it best to buy in CA or OR, or another random state of my choosing if it doesn't matter (for example FL where there's no income tax so I wouldn't worry about later offsetting taxes except at federal level)? Or can income only be offset at the federal level?