5 representative Park City-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 |
|---|---|---|---|---|---|
| Deer Valley Ski-In Condo Deer Valley · CONDO · STR |
$2,400,000 | 20.9% | $92,961 | 50.0% | C |
| Old Town Mining-Era SFR Old Town · SFR · STR |
$1,650,000 | 21.7% | $66,291 | 50.0% | B |
| Park Meadows Family STR Park Meadows · SFR · STR |
$1,450,000 | 22.6% | $93,826 | 22.4% | B |
| Canyons Village Condo Canyons Village · CONDO · STR |
$1,200,000 | 21.7% | $74,157 | 23.1% | C |
| Jeremy Ranch Long-Term Rental Jeremy Ranch · SFR |
$1,100,000 | 15.4% | $48,628 | 22.4% | 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.
Deer Valley · CONDO (short-term rental) · Built 2010 · 2400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $172,406 | 14.4% |
| 7-year personal property (office equipment, certain agricultural) | $3,443 | 0.3% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $75,397 | 6.3% |
| Total accelerated | $251,246 | 20.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $948,754 | 79.1% |
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 1.6025 (C band). Geographic factor: 0.96 (state resolver).
Old Town · SFR (short-term rental) · Built 1908 · 1900 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $124,031 | 15.0% |
| 7-year personal property (office equipment, certain agricultural) | $2,925 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $52,209 | 6.3% |
| Total accelerated | $179,165 | 21.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $645,835 | 78.3% |
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 1.344 (B band). Geographic factor: 0.96 (state resolver).
Park Meadows · SFR (short-term rental) · Built 2008 · 3200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $179,029 | 15.9% |
| 7-year personal property (office equipment, certain agricultural) | $3,313 | 0.3% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $71,242 | 6.3% |
| Total accelerated | $253,584 | 22.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $871,036 | 77.5% |
For this fixture, the engine used 22.4% 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 1.4076 (B band). Geographic factor: 0.96 (state resolver).
Canyons Village · CONDO (short-term rental) · Built 2016 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $143,556 | 15.6% |
| 7-year personal property (office equipment, certain agricultural) | $3,587 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $53,280 | 5.8% |
| Total accelerated | $200,423 | 21.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $722,377 | 78.3% |
For this fixture, the engine used 23.1% 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 1.7538 (C band). Geographic factor: 0.96 (state resolver).
Jeremy Ranch · SFR (long-term rental) · Built 2002 · 2800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $75,103 | 8.8% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $56,324 | 6.6% |
| Total accelerated | $131,427 | 15.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $721,733 | 84.6% |
For this fixture, the engine used 22.4% 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 1.3928 (B band). Geographic factor: 0.96 (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.