Engine-derived ROI data from 5 representative 30A-area properties. Methodology transparent below. CC-BY 4.0, journalists, CPAs, and researchers may cite this dataset with attribution.
Important framing: These are engine outputs for representative fixture scenarios, not predictions about any specific property. The cost segregation engine takes real property data (address, year built, square footage, renovation history, assessor records) and produces a study tailored to your actual property. The aggregate numbers shown here describe the 30A market's general profile; your specific results will reflect your specific property.
Each fixture was run through the Cost Seg Smart engine, the same engine that produces real customer studies. Numbers below are reproducible from cities/30a.json via scripts/run_city_stats.py.
| Property | Neighborhood | Price | Basis | Land % | 5-yr | 15-yr | Reclass % | Y1 fed savings @ 37% |
|---|---|---|---|---|---|---|---|---|
| Seaside Beach Cottage SFR · STR · Built 1998 |
Seaside / WaterColor | $2,150,000 | $1,075,000 | 50.0% | $219,652 | $65,705 | 27.2% | $108,113 |
| Rosemary Beach Luxury Cottage SFR · STR · Built 2014 |
Rosemary Beach / Alys Beach | $2,850,000 | $1,425,000 | 50.0% | $312,596 | $89,071 | 28.9% | $152,148 |
| Grayton Beach SFR STR SFR · STR · Built 2008 |
Grayton Beach / Blue Mountain Beach | $1,485,000 | $1,081,526 | 27.2% | $218,927 | $66,068 | 26.9% | $107,473 |
| Inlet Beach New-Build SFR · STR · Built 2018 |
Inlet Beach / Watersound | $1,185,000 | $906,644 | 23.5% | $190,998 | $54,510 | 27.7% | $93,069 |
| Dune Allen LTR SFR · Built 2012 |
Dune Allen / Santa Rosa Beach (off-corridor) | $825,000 | $628,568 | 23.8% | $67,802 | $42,227 | 17.5% | $40,711 |
| Engine property type | Fixtures | Median reclass % | Min | Max |
|---|---|---|---|---|
| SFR | 5 | 27.2% | 17.5% | 28.9% |
"STR" denotes residential property operating as a short-term rental, the engine applies an FF&E density uplift not captured in the LTR (long-term rental) treatment.
| Neighborhood | Typical value | Typical land allocation | Profile note |
|---|---|---|---|
| Seaside / WaterColor | $2,150,000 | ~32% | Original New Urbanist beach-community planned developments. Pastel cottage architectural style with strict community design covenants. High land allocation due to lot-size scarcity. STR-dominant rental mix. |
| Rosemary Beach / Alys Beach | $2,850,000 | ~36% | Newer New Urbanist beach communities east of Seaside. Mediterranean and minimalist white architecture. Highest land allocation in our 30A fixtures, luxury beach-community design premium dominates the basis. |
| Grayton Beach / Blue Mountain Beach | $1,485,000 | ~28% | Less-developed beach communities west of Seaside. Eclectic architectural mix, larger lots. Mid-tier land allocation. Strong STR rental cash flow profile. |
| Inlet Beach / Watersound | $1,185,000 | ~26% | Eastern end of the 30A corridor near Destin Pass. Mix of beach cottage and master-planned community product. Lower land allocation than core 30A communities. Newer construction. |
| Dune Allen / Santa Rosa Beach (off-corridor) | $825,000 | ~22% | Off-Highway-30A residential market in Santa Rosa Beach. Lower entry pricing, lower land allocation. Mix of LTR and STR. Walton County jurisdiction with permissive regulation. |
The "typical land allocation" column reflects baseline patterns for each sub-market based on county assessor records and statistical modeling. For specific properties where reconstruction cost (RSMeans 2026 component build-up adjusted for time and geography) exceeds 2.0× the implied depreciable basis after subtracting the baseline land, the engine applies a premium land floor (~50%) to keep the study within audit-defensible territory. This typically affects ultra-premium resort inventory (ski-in/ski-out, beachfront, view-premium properties), where land scarcity premium dominates the purchase price. The per-fixture table above shows the actual land_source used by the engine for each fixture, values of statistical_premium_floor indicate the premium-floor mechanism was applied.
The takeaway: typical neighborhood allocations describe the market baseline. Individual property results depend on specific reconstruction-cost-vs-purchase-price ratios, and ultra-premium product may show higher land allocation in the engine output than the neighborhood typical.
Florida has no state individual income tax. Federal §168(k) bonus depreciation under OBBBA's restored 100% is the entire tax story for 30A STR owners. No state addback, no decoupling math. Combined with Walton County's STR-friendly regulatory environment, this is among the cleanest cost-seg tax positions in the country. The 6% Florida state sales tax plus 5% Walton County tourist development tax ('bed tax') apply to short-term rental income but don't affect the federal income tax computation cost segregation changes.
State income tax structure: No state individual income tax
Verify with your CPA. State tax conformity for federal §168(k) is adjusted frequently. Framing reflects our understanding as of May 2026, verify current-year treatment with a qualified tax professional.
Every figure on this page is reproducible. The pipeline:
cities/30a.json under the engine_fixtures array, each with address, property type, purchase price, year built, square footage, and STR/LTR flag.scripts/run_city_stats.py instantiates a PropertyInput for each fixture and calls engine.run_study(), the same path that produces a real customer study.For full methodology details including QC validation, reconciliation logic, and audit-defense documentation, see costsegsmart.com/methodology.
This dataset is licensed under the Creative Commons Attribution 4.0 International License. You may republish, remix, or extend this data for any purpose with attribution. Suggested citation format:
Cost Seg Smart Research Team. (2026). "30A, FL Cost Segregation Benchmarks 2026." Cost Seg Smart. 5 representative fixtures. Retrieved from https://30acostseg.com/data/30a-cost-seg-stats/
For interview requests, additional data slices, or related questions: [email protected].