NAIOP | From Deductions to Depreciation: Real Estate Tax Impacts of the One Big Beautiful Bill Act

Oct 4, 2025

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). One of the benefits we receive as members of NAIOP is the tireless efforts made by the government affairs team. Below is a summary of the provisions that impact the commercial real estate industry as well as commentary on some issues that NAIOP’s government affairs team overcame in the process.

Source: From Deductions to Depreciation: Real Estate Tax Impacts of the One Big Beautiful Bill Act – Market Share

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