Engine-derived ROI data from 5 representative Park City-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 Park City 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/parkcity.json via scripts/run_city_stats.py.
| Property | Neighborhood | Price | Basis | Land % | 5-yr | 15-yr | Reclass % | Y1 fed savings @ 37% |
|---|---|---|---|---|---|---|---|---|
| Deer Valley Ski-In Condo CONDO · STR · Built 2010 |
Deer Valley | $2,400,000 | $1,200,000 | 50.0% | $231,564 | $75,068 | 26.1% | $115,726 |
| Old Town Mining-Era SFR SFR · STR · Built 1908 |
Old Town | $1,650,000 | $825,000 | 50.0% | $136,586 | $54,390 | 23.6% | $72,164 |
| Park Meadows Family STR SFR · STR · Built 2008 |
Park Meadows | $1,450,000 | $1,104,610 | 23.8% | $221,235 | $70,094 | 26.9% | $109,768 |
| Canyons Village Condo CONDO · STR · Built 2016 |
Canyons Village | $1,200,000 | $915,120 | 23.7% | $184,265 | $56,067 | 26.8% | $90,760 |
| Jeremy Ranch Long-Term Rental SFR · Built 2002 |
Jeremy Ranch | $1,100,000 | $839,080 | 23.7% | $91,101 | $53,926 | 17.3% | $53,660 |
| Engine property type | Fixtures | Median reclass % | Min | Max |
|---|---|---|---|---|
| CONDO | 2 | 26.4% | 26.1% | 26.8% |
| SFR | 3 | 23.6% | 17.3% | 26.9% |
"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 |
|---|---|---|---|
| Deer Valley | $2,800,000 | ~38% | Resort-tier ski-in/ski-out at Deer Valley Resort. High land allocation (resort land scarcity premium) suppresses the depreciable basis as a percentage of purchase — but absolute basis is still large. Best fixture profile: $2M–$5M condo or chalet. |
| Old Town (Park Avenue / Main Street) | $1,650,000 | ~32% | Historic mining-era SFRs and townhomes within the Park Avenue, Main Street, and Empire Pass corridors. Heavy renovations often layered onto 1890s–1920s bones — renovation_cost blocks meaningfully bump short-life reclassification. |
| Park Meadows | $1,450,000 | ~25% | Off-mountain family SFR market. Larger lots, 1990s–2010s builds dominate. Lower land allocation = more depreciable basis per dollar. Sweet spot for STR-converted family homes. |
| Canyons Village (Park City Mountain) | $1,200,000 | ~28% | Resort condo stock at the Canyons base. Vertical density reduces effective land allocation. Best fit for the $800K–$1.5M condo buyer. |
| Jeremy Ranch / Pinebrook | $1,100,000 | ~22% | Outside Park City limits — long-term rental crossover. Lower entry, weaker STR margins but easier permitting. Material participation cleaner because tenant turnover is annual rather than weekly. |
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 2024 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.
Utah conforms to federal §168(k), so 100% bonus depreciation under the One Big Beautiful Bill Act applies for both federal AND Utah state tax. There is no state addback. Park City cost-seg deductions reduce both your federal and your Utah income tax liability in the same year.
State income tax structure: Flat single rate (2024 tax year onward)
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/parkcity.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). "Park City, UT Cost Segregation Benchmarks 2026." Cost Seg Smart. 5 representative fixtures. Retrieved from https://parkcitycostseg.com/data/parkcity-cost-seg-stats/
For interview requests, additional data slices, or related questions: [email protected].