Pros and con of purchasing apt building in the existing llc

[Eric S.]

I am purchasing an apt building and to avoid trigger a tax reassessment I am buying 100% interest in the current llc it belongs to. I typically have done drop and swaps but the bird of education for the city I’m in has caught on.

My questions are

If I do this am I still allowed to do cost segregation? Or since I purchase the current LLC I will have to continue to follow the depreciation the current owner has taken?

I would be the only member of the llc so would be treated as pass through entity.

Thank you all for your help!