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 | 42.7% | $169,747 | 50.0% | A |
| Rosemary Beach Luxury Cottage Rosemary Beach / Alys Beach · SFR · STR |
$2,850,000 | 41.4% | $218,548 | 50.0% | B |
| Grayton Beach SFR STR Grayton Beach / Blue Mountain Beach · SFR · STR |
$1,485,000 | 37.7% | $154,840 | 25.2% | B |
| Inlet Beach New-Build Inlet Beach / Watersound · SFR · STR |
$1,185,000 | 29.6% | $98,015 | 24.5% | A |
| Dune Allen LTR Dune Allen / Santa Rosa Beach (off-corridor) · SFR |
$825,000 | 16.1% | $37,159 | 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) | $237,786 | 22.1% |
| 7-year personal property (office equipment, certain agricultural) | $4,916 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $216,075 | 20.1% |
| Total accelerated | $458,777 | 42.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $616,223 | 57.3% |
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 1.0402 (A 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) | $270,909 | 19.0% |
| 7-year personal property (office equipment, certain agricultural) | $5,892 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $313,870 | 22.0% |
| Total accelerated | $590,671 | 41.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $834,329 | 58.5% |
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 1.2731 (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) | $213,802 | 19.2% |
| 7-year personal property (office equipment, certain agricultural) | $4,010 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $200,675 | 18.1% |
| Total accelerated | $418,487 | 37.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $692,293 | 62.3% |
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 1.3 (B 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) | $192,935 | 21.6% |
| 7-year personal property (office equipment, certain agricultural) | $3,679 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $68,291 | 7.6% |
| Total accelerated | $264,905 | 29.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $630,007 | 70.4% |
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 1.2275 (A 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) | $43,776 | 7.0% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $56,653 | 9.1% |
| Total accelerated | $100,429 | 16.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $522,611 | 83.9% |
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 1.4208 (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.