5 representative 30A-area properties run through the Cost Seg Smart engine. These aren't hypothetical, every number below comes from the same engine that produces real customer studies.
| Example | Price | Reclass % | Y1 fed savings @ 37% | Land % | Recon band |
|---|---|---|---|---|---|
| Seaside Beach Cottage Seaside / WaterColor · SFR · STR |
$2,150,000 | 22.2% | $88,239 | 50.0% | B |
| Rosemary Beach Luxury Cottage Rosemary Beach / Alys Beach · SFR · STR |
$2,850,000 | 20.8% | $109,859 | 50.0% | C |
| Grayton Beach SFR STR Grayton Beach / Blue Mountain Beach · SFR · STR |
$1,485,000 | 21.1% | $86,906 | 25.2% | C |
| Inlet Beach New-Build Inlet Beach / Watersound · SFR · STR |
$1,185,000 | 24.1% | $79,640 | 24.5% | B |
| Dune Allen LTR Dune Allen / Santa Rosa Beach (off-corridor) · SFR |
$825,000 | 15.8% | $36,424 | 24.5% | B |
"Recon band" reflects the engine's reconciliation factor (rf_raw): A = clean fit between component-bottom-up sum and depreciable basis; D = high cost-of-construction-vs-purchase ratio, premium land floor applied.
Seaside / WaterColor · SFR (short-term rental) · Built 1998 · 2400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $169,969 | 15.8% |
| 7-year personal property (office equipment, certain agricultural) | $4,489 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $64,025 | 6.0% |
| Total accelerated | $238,483 | 22.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $836,517 | 77.8% |
For this fixture, the engine used 50.0% land allocation from source: statistical_premium_floor. This means the engine's component-bottom-up reconstruction cost exceeded 2.0× the implied depreciable basis after subtracting land, the premium land floor was applied to keep the study within audit-defensible territory. This is common for resort-tier properties where land scarcity premiums dominate the purchase price.
The engine computed a reconciliation factor (rf_raw) of 1.4109 (B band). Geographic factor: 0.94 (state resolver).
Rosemary Beach / Alys Beach · SFR (short-term rental) · Built 2014 · 2800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $208,291 | 14.6% |
| 7-year personal property (office equipment, certain agricultural) | $5,381 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $83,243 | 5.8% |
| Total accelerated | $296,915 | 20.8% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $1,128,085 | 79.2% |
For this fixture, the engine used 50.0% land allocation from source: statistical_premium_floor. This means the engine's component-bottom-up reconstruction cost exceeded 2.0× the implied depreciable basis after subtracting land, the premium land floor was applied to keep the study within audit-defensible territory. This is common for resort-tier properties where land scarcity premiums dominate the purchase price.
The engine computed a reconciliation factor (rf_raw) of 1.6767 (C band). Geographic factor: 0.94 (state resolver).
Grayton Beach / Blue Mountain Beach · SFR (short-term rental) · Built 2008 · 2200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $166,111 | 15.0% |
| 7-year personal property (office equipment, certain agricultural) | $3,771 | 0.3% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $65,000 | 5.9% |
| Total accelerated | $234,882 | 21.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $875,898 | 78.9% |
For this fixture, the engine used 25.2% land allocation from source: statistical. This is the statistical fallback when reliable county assessor data wasn't available or didn't pass the reliability gate. Estimate comes from the metro → state → national land-ratio hierarchy.
The engine computed a reconciliation factor (rf_raw) of 1.7826 (C band). Geographic factor: 0.94 (state resolver).
Inlet Beach / Watersound · SFR (short-term rental) · Built 2018 · 2400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $157,759 | 17.6% |
| 7-year personal property (office equipment, certain agricultural) | $3,460 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $54,025 | 6.0% |
| Total accelerated | $215,244 | 24.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $679,668 | 75.9% |
For this fixture, the engine used 24.5% land allocation from source: statistical. This is the statistical fallback when reliable county assessor data wasn't available or didn't pass the reliability gate. Estimate comes from the metro → state → national land-ratio hierarchy.
The engine computed a reconciliation factor (rf_raw) of 1.3448 (B band). Geographic factor: 0.94 (state resolver).
Dune Allen / Santa Rosa Beach (off-corridor) · SFR (long-term rental) · Built 2012 · 2000 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $57,705 | 9.3% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $40,738 | 6.5% |
| Total accelerated | $98,443 | 15.8% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $524,597 | 84.2% |
For this fixture, the engine used 24.5% land allocation from source: statistical. This is the statistical fallback when reliable county assessor data wasn't available or didn't pass the reliability gate. Estimate comes from the metro → state → national land-ratio hierarchy.
The engine computed a reconciliation factor (rf_raw) of 1.4895 (B band). Geographic factor: 0.94 (state resolver).
The same engine, with your specific address, year built, square footage, renovation history, and STR/LTR designation. Studies start at $495 for residential under $300K; full pricing on the main site.