By Nick Coppola — Tax Logic™ CRE
Mini golf isn’t just entertainment — it’s a tax-efficient asset class. With the return of 100% bonus depreciation, owners can now unlock immediate deductions and reinvest their savings faster than ever.
🏗️ Breaking Down the Mini Golf Property
A mini-golf course may look simple, but from a tax perspective, it’s a complex mix of depreciable assets. A cost segregation study reclassifies those components into shorter recovery periods under IRS rules — accelerating your depreciation schedule and boosting cash flow.
| Property Type | Typical Assets | Depreciation Life |
|---|---|---|
| 5-Year Property | Turf, greens, lighting, sound systems, signage, benches, props, fencing, and decorative elements | 5 years |
| 7-Year Property | Furniture, fixtures, landscaping features, and thematic structures | 7 years |
| 15-Year Property | Concrete walkways, retaining walls, drainage, irrigation, site improvements | 15 years |
| 39-Year Property | Clubhouse building, restrooms, storage, and permanent structures | 39 years |
By reclassifying what’s inside your project, you transform a 39-year asset into multiple fast-depreciating components — a key Tax Logic™ lever for generating early cash flow.
💰 Real-World Example
Let’s say your mini-golf facility cost $2 million to build.
A cost segregation study might reclassify $800,000–$1.2 million (40–60%) into shorter-life property eligible for 100% bonus depreciation under the 2025 law.
Result:
👉 $800,000–$1.2 million becomes fully deductible in Year 1.
That’s real money back in your pocket — capital that can expand your business, pay down loans, or fund your next attraction.
⚡ 100% Bonus Depreciation Is Back
The “One Big Beautiful Bill” (2025) reinstated and made 100% bonus depreciation permanent for qualifying property placed in service after January 19, 2025.
That means owners can immediately deduct the full cost of assets with a 20-year recovery period or less — including nearly every reclassified component identified in a cost segregation study.
This powerful provision turns depreciation from a slow burn into instant fuel for your bottom line.
🌿 Energy-Efficient Add-Ons
If your mini-golf project includes:
- LED lighting
- High-efficiency pumps
- Solar systems or renewable features
…you could also qualify for §179D energy deductions, stacking additional savings. Combined with cost segregation and 100% bonus depreciation, this creates a triple tax advantage for entertainment property owners.
🧮 The Tax Logic™ Advantage
At Tax Logic™, we engineer depreciation as a financial strategy — not an afterthought.
- Increase immediate cash flow
- Accelerate ROI and IRR
- Reduce taxable income
- Recycle capital into growth and reinvestment
Mini golf may be about fun for guests — but for owners, it’s serious business.
That’s Tax Logic™: turning leisure assets into lasting wealth. 💡
📞 Schedule a Complimentary Tax Logic™ Review
Discover how much cash flow you’re leaving on the table.
👉 Schedule a Cost Segregation Review
