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Minnesota pairs some of the highest income tax rates in the country with a distinctive rule for bonus depreciation, and that combination shapes how much

Detroit’s rebuilt downtown, its industrial base, and a deep stock of multifamily have pulled a wave of investment into the city, and many owners here

Baton Rouge pairs a steady capital-city economy with a heavy industrial base along the Mississippi River, and many owners buying here still depreciate their buildings

Chicago carries one of the largest and most varied commercial property markets in the country, and most owners here still depreciate their buildings on the

Atlanta anchors one of the busiest commercial real estate markets in the Southeast, and many owners buying here still depreciate their buildings on the default

Montana ties its tax code directly to the federal one, and that link matters more than most property owners realize. Because the state picks up