Engine-derived ROI data from 5 representative Tahoe-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 Tahoe 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/tahoe.json via scripts/run_city_stats.py.
| Property | Neighborhood | Price | Basis | Land % | 5-yr | 15-yr | Reclass % | Y1 fed savings @ 37% |
|---|---|---|---|---|---|---|---|---|
| South Lake A-Frame STR SFR · STR · Built 1972 |
South Lake Tahoe (CA) | $850,000 | $533,120 | 37.3% | $95,706 | $33,770 | 24.8% | $48,955 |
| Tahoe City Lakefront SFR · STR · Built 1995 |
Tahoe City / North Shore CA | $1,450,000 | $923,795 | 36.3% | $180,020 | $56,626 | 26.2% | $89,673 |
| Incline Village Luxury SFR SFR · STR · Built 2009 |
Incline Village (NV) | $2,200,000 | $1,714,680 | 22.1% | $357,456 | $102,172 | 27.5% | $174,150 |
| Stateline Condo STR CONDO · STR · Built 2003 |
Stateline / Crystal Bay (NV) | $750,000 | $580,875 | 22.6% | $109,990 | $37,560 | 25.9% | $55,694 |
| Truckee Mountain SFR LTR SFR · Built 2008 |
Truckee (CA, near Tahoe) | $1,050,000 | $665,700 | 36.6% | $69,836 | $45,851 | 17.4% | $42,804 |
| Engine property type | Fixtures | Median reclass % | Min | Max |
|---|---|---|---|---|
| SFR | 4 | 25.5% | 17.4% | 27.5% |
| CONDO | 1 | 25.9% | 25.9% | 25.9% |
"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 |
|---|---|---|---|
| South Lake Tahoe (CA) | $825,000 | ~26% | California-side base market — A-frame and 1970s SFR converted to STR. CA decoupling applies. Heavy STR market, El Dorado County permit regime active enforcement. |
| Tahoe City / North Shore CA | $1,150,000 | ~30% | Placer County CA side, slightly higher land allocation due to lake-proximity scarcity. Same decoupling treatment as South Lake. |
| Incline Village (NV) | $1,900,000 | ~34% | Nevada side, no state income tax. Luxury north shore — IVGID (Incline Village General Improvement District) infrastructure factors into capital assessments. |
| Stateline / Crystal Bay (NV) | $950,000 | ~28% | Casino-corridor and lake-adjacent. NV no-tax position. Mixed condo and SFR stock — Heavenly Resort base proximity affects ADR. |
| Truckee (CA, near Tahoe) | $1,050,000 | ~22% | Slightly inland from the lake — Donner Lake / Northstar feeder market. Lower land allocation than lakefront. CA decoupling applies. |
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.
Lake Tahoe straddles the California–Nevada state line, and this matters more for cost segregation than most owners realize. On the California side (South Lake Tahoe, Tahoma, Tahoe City), California §168(k) is decoupled from federal — so 100% federal bonus depreciation produces a federal benefit only, with no parallel state deduction. On the Nevada side (Incline Village, Crystal Bay, Stateline), Nevada has no state income tax at all, so the federal deduction is the entire tax story. Two properties on opposite shores of the same lake produce materially different effective tax savings.
Decoupling: California taxpayers must add back the federal bonus depreciation deduction on Schedule CA (540) and depreciate the California basis on the regular MACRS schedule. This creates a permanent timing mismatch, not a tax-saving — the federal acceleration is real but the California portion of your liability is unaffected. For high-income CA buyers ($1M+ income), the after-tax math should assume only the federal deduction is real.
State income tax structure: Split — CA progressive (decouples from federal §168(k)); NV has no state income tax
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/tahoe.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). "Tahoe, CA/NV Cost Segregation Benchmarks 2026." Cost Seg Smart. 5 representative fixtures. Retrieved from https://tahoecostseg.com/data/tahoe-cost-seg-stats/
For interview requests, additional data slices, or related questions: [email protected].