5 representative Tahoe-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 |
|---|---|---|---|---|---|
| South Lake A-Frame STR South Lake Tahoe (CA) · SFR · STR |
$850,000 | 29.1% | $58,829 | 35.7% | A |
| Tahoe City Lakefront Tahoe City / North Shore CA · SFR · STR |
$1,450,000 | 28.2% | $95,580 | 36.8% | A |
| Incline Village Luxury SFR Incline Village (NV) · SFR · STR |
$2,200,000 | 26.8% | $108,998 | 50.0% | A |
| Stateline Condo STR Stateline / Crystal Bay (NV) · CONDO · STR |
$750,000 | 25.7% | $54,818 | 23.1% | B |
| Truckee Mountain SFR LTR Truckee (CA, near Tahoe) · SFR |
$1,050,000 | 15.1% | $37,767 | 35.7% | A |
"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.
South Lake Tahoe (CA) · SFR (short-term rental) · Built 1972 · 1800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $116,433 | 21.3% |
| 7-year personal property (office equipment, certain agricultural) | $2,721 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $39,844 | 7.3% |
| Total accelerated | $158,998 | 29.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $387,552 | 70.9% |
For this fixture, the engine used 35.7% 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 0.9377 (A band). Geographic factor: 1.18 (state resolver).
Tahoe City / North Shore CA · SFR (short-term rental) · Built 1995 · 2400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $197,323 | 21.5% |
| 7-year personal property (office equipment, certain agricultural) | $4,001 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $57,001 | 6.2% |
| Total accelerated | $258,325 | 28.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $658,800 | 71.8% |
For this fixture, the engine used 36.8% 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 1.0095 (A band). Geographic factor: 1.18 (state resolver).
Incline Village (NV) · SFR (short-term rental) · Built 2009 · 3400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $229,494 | 20.9% |
| 7-year personal property (office equipment, certain agricultural) | $4,549 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $60,546 | 5.5% |
| Total accelerated | $294,589 | 26.8% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $805,411 | 73.2% |
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 1.0091 (A band). Geographic factor: 1.02 (state resolver).
Stateline / Crystal Bay (NV) · CONDO (short-term rental) · Built 2003 · 1400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $114,056 | 19.8% |
| 7-year personal property (office equipment, certain agricultural) | $2,175 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $31,927 | 5.5% |
| Total accelerated | $148,158 | 25.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $428,592 | 74.3% |
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 1.3121 (B band). Geographic factor: 1.02 (state resolver).
Truckee (CA, near Tahoe) · SFR (long-term rental) · Built 2008 · 2200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $44,472 | 6.6% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $57,602 | 8.5% |
| Total accelerated | $102,074 | 15.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $573,076 | 84.9% |
For this fixture, the engine used 35.7% 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 1.1415 (A band). Geographic factor: 1.18 (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.