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 | 27.2% | $108,113 | 50.0% | B |
| Rosemary Beach Luxury Cottage Rosemary Beach / Alys Beach · SFR · STR |
$2,850,000 | 28.9% | $152,148 | 50.0% | B |
| Grayton Beach SFR STR Grayton Beach / Blue Mountain Beach · SFR · STR |
$1,485,000 | 26.9% | $107,473 | 27.2% | C |
| Inlet Beach New-Build Inlet Beach / Watersound · SFR · STR |
$1,185,000 | 27.7% | $93,069 | 23.5% | B |
| Dune Allen LTR Dune Allen / Santa Rosa Beach (off-corridor) · SFR |
$825,000 | 17.5% | $40,711 | 23.8% | 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) | $219,652 | 20.4% |
| 7-year personal property (office equipment, certain agricultural) | $6,842 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $65,705 | 6.1% |
| Total accelerated | $292,199 | 27.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $782,801 | 72.8% |
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 1.3687 (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) | $312,596 | 21.9% |
| 7-year personal property (office equipment, certain agricultural) | $9,543 | 0.7% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $89,071 | 6.3% |
| Total accelerated | $411,210 | 28.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $1,013,790 | 71.1% |
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 1.4783 (B 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) | $218,927 | 20.2% |
| 7-year personal property (office equipment, certain agricultural) | $5,472 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $66,068 | 6.1% |
| Total accelerated | $290,467 | 26.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $791,058 | 73.1% |
For this fixture, the engine used 27.2% 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 1.6439 (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) | $190,998 | 21.1% |
| 7-year personal property (office equipment, certain agricultural) | $6,029 | 0.7% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $54,510 | 6.0% |
| Total accelerated | $251,537 | 27.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $655,106 | 72.3% |
For this fixture, the engine used 23.5% 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 1.3339 (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) | $67,802 | 10.8% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $42,227 | 6.7% |
| Total accelerated | $110,029 | 17.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $518,538 | 82.5% |
For this fixture, the engine used 23.8% 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 1.3609 (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.