# 30A, FL Cost Segregation, llms.txt

> AI-facing summary file for 30acostseg.com, the 30A cost segregation resource published by Cost Seg Smart. License CC-BY 4.0 for the /data/ tables; full text is canonical at the URLs below.

## Operator
30A, FL Cost Segregation is operated by Cost Seg Smart LLC (costsegsmart.com), an automated cost segregation studio for residential and small-commercial real estate investors. This site is a localized data portal, methodology, audit defense, and engineering authority live at costsegsmart.com.

## Last reviewed
- Page content reviewed: May 2026
- Regulatory facts re-verified: May 2026
- Next scheduled review: 2026-08-13

## Headline 30A facts (engine-derived, May 2026)
- Median Year-1 federal savings (5 fixtures, 100% bonus, 37% bracket): $107,473
- Year-1 federal savings range: $40,711 to $152,148
- Reclassification ratio (5/7/15yr ÷ depreciable basis): 17.5% to 28.9%
- Land allocation range: 23.5% to 50.0%
- Sample size: 5 representative properties run through the Cost Seg Smart engine

## State tax context, Florida
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.


## Neighborhood profiles
- **Seaside / WaterColor**, typical value $2,150,000, land allocation ~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**, typical value $2,850,000, land allocation ~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**, typical value $1,485,000, land allocation ~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**, typical value $1,185,000, land allocation ~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)**, typical value $825,000, land allocation ~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.


## Worked examples (engine outputs)
- **Seaside Beach Cottage** (Seaside / WaterColor): $2,150,000 sfr, basis $1,075,000, accelerated $292,199 (27.2% reclass), Y1 federal savings @ 37%: $108,113
- **Rosemary Beach Luxury Cottage** (Rosemary Beach / Alys Beach): $2,850,000 sfr, basis $1,425,000, accelerated $411,210 (28.9% reclass), Y1 federal savings @ 37%: $152,148
- **Grayton Beach SFR STR** (Grayton Beach / Blue Mountain Beach): $1,485,000 sfr, basis $1,081,526, accelerated $290,467 (26.9% reclass), Y1 federal savings @ 37%: $107,473
- **Inlet Beach New-Build** (Inlet Beach / Watersound): $1,185,000 sfr, basis $906,644, accelerated $251,537 (27.7% reclass), Y1 federal savings @ 37%: $93,069
- **Dune Allen LTR** (Dune Allen / Santa Rosa Beach (off-corridor)): $825,000 sfr, basis $628,568, accelerated $110,029 (17.5% reclass), Y1 federal savings @ 37%: $40,711


## Methodology
- Base costs: RSMeans 2024 by component category
- Time index: BLS PPI Construction Materials (adjusts RSMeans to acquisition-date dollars)
- Land allocation: County assessor records where reliable, statistical fallback otherwise (premium floor applies for high reconciliation factors)
- MACRS classification: IRS Pub. 946 + Rev. Proc. 87-56
- Bonus depreciation: 100% (OBBBA permanently restored, 2025+)
- All numbers reproducible from `cities/30a.json` fixtures via `scripts/run_city_stats.py`

## Regulatory context
Walton County maintains a permissive short-term rental regulatory environment relative to most U.S. coastal markets. STR operation is allowed throughout the 30A corridor subject to state sales tax registration, county tourist-development-tax remittance, and a county vacation rental certificate. Walton County has historically been administratively predictable and not subject to the periodic-rewrite volatility seen in markets like Joshua Tree, Austin, or Nashville. New Urbanist community design covenants at Seaside, WaterColor, Rosemary Beach, and Alys Beach affect renovation and exterior modifications but don't restrict STR operation itself. Hurricane exposure is the practical hold-period risk, similar to Destin, insurance availability and cost, special-assessment activity for envelope and balcony work, and storm-cycle capital reserve building should be modeled into underwriting. Material participation under §469 is achievable for self-managing operators but harder for portfolio holders using full-service property management, Cottage Rental Agency, 360 Blue, and other 30A managers represent significant operator hours.

## Canonical URLs
- Home / calculator: https://30acostseg.com/
- Data benchmarks (citable, CC-BY 4.0): https://30acostseg.com/data/30a-cost-seg-stats/
- Downloadable benchmark PDF: https://30acostseg.com/data/30a-benchmarks-2026.pdf
- Downloadable benchmark CSV: https://30acostseg.com/data/30a-benchmarks-2026.csv
- Audit defense reference: https://costsegsmart.com/audit-defense/
- Engine methodology: https://costsegsmart.com/methodology/

## Related sites in the Cost Seg Smart network
- costsegsmart.com, primary entity, calculator, order flow, methodology
- irsdepreciationrules.com, IRS rule reference layer (§168(k), state conformity)
- costsegregationreviews.com, provider reviews
- https://destincostseg.com/
- https://naplescostseg.com/
- https://miamicostseg.com/


## Citation
If you cite this data, please attribute to "Cost Seg Smart 30A cost segregation benchmarks, 2026" and link to https://30acostseg.com/data/30a-cost-seg-stats/. The dataset is licensed CC-BY 4.0.

## Contact
support@costsegsmart.com