Tahoe cost segregation examples

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.

Summary table

Example Price Reclass % Y1 fed savings @ 37% Land % Recon band
South Lake A-Frame STR
South Lake Tahoe (CA) · SFR · STR
$850,000 24.8% $48,955 37.3% A
Tahoe City Lakefront
Tahoe City / North Shore CA · SFR · STR
$1,450,000 26.2% $89,673 36.3% A
Incline Village Luxury SFR
Incline Village (NV) · SFR · STR
$2,200,000 27.5% $174,150 22.1% C
Stateline Condo STR
Stateline / Crystal Bay (NV) · CONDO · STR
$750,000 25.9% $55,694 22.6% B
Truckee Mountain SFR LTR
Truckee (CA, near Tahoe) · SFR
$1,050,000 17.4% $42,804 36.6% 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 A-Frame STR

South Lake Tahoe (CA) · SFR (short-term rental) · Built 1972 · 1800 sqft

$48,955
Year-1 federal savings @ 37%, 100% bonus
24.8%
5/7/15-yr reclass as % of depreciable basis
$533,120
Depreciable basis (37.3% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$95,70618.0%
7-year personal property (office equipment, certain agricultural)$2,8360.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$33,7706.3%
Total accelerated$132,31224.8%
27.5-Year Residential Real Property structure (39yr commercial)$400,80875.2%

Land allocation note

For this fixture, the engine used 37.3% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 0.9614 (A band). Geographic factor: 1.18 (state resolver).

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Tahoe City Lakefront

Tahoe City / North Shore CA · SFR (short-term rental) · Built 1995 · 2400 sqft

$89,673
Year-1 federal savings @ 37%, 100% bonus
26.2%
5/7/15-yr reclass as % of depreciable basis
$923,795
Depreciable basis (36.3% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$180,02019.5%
7-year personal property (office equipment, certain agricultural)$5,7140.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$56,6266.1%
Total accelerated$242,36026.2%
27.5-Year Residential Real Property structure (39yr commercial)$681,43573.8%

Land allocation note

For this fixture, the engine used 36.3% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.0537 (A band). Geographic factor: 1.18 (state resolver).

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Incline Village Luxury SFR

Incline Village (NV) · SFR (short-term rental) · Built 2009 · 3400 sqft

$174,150
Year-1 federal savings @ 37%, 100% bonus
27.5%
5/7/15-yr reclass as % of depreciable basis
$1,714,680
Depreciable basis (22.1% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$357,45620.8%
7-year personal property (office equipment, certain agricultural)$11,0480.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$102,1726.0%
Total accelerated$470,67627.5%
27.5-Year Residential Real Property structure (39yr commercial)$1,244,00472.6%

Land allocation note

For this fixture, the engine used 22.1% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.5928 (C band). Geographic factor: 1.02 (state resolver).

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Stateline Condo STR

Stateline / Crystal Bay (NV) · CONDO (short-term rental) · Built 2003 · 1400 sqft

$55,694
Year-1 federal savings @ 37%, 100% bonus
25.9%
5/7/15-yr reclass as % of depreciable basis
$580,875
Depreciable basis (22.6% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$109,99018.9%
7-year personal property (office equipment, certain agricultural)$2,9740.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$37,5606.5%
Total accelerated$150,52525.9%
27.5-Year Residential Real Property structure (39yr commercial)$430,35074.1%

Land allocation note

For this fixture, the engine used 22.6% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.3314 (B band). Geographic factor: 1.02 (state resolver).

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Truckee Mountain SFR LTR

Truckee (CA, near Tahoe) · SFR (long-term rental) · Built 2008 · 2200 sqft

$42,804
Year-1 federal savings @ 37%, 100% bonus
17.4%
5/7/15-yr reclass as % of depreciable basis
$665,700
Depreciable basis (36.6% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$69,83610.5%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$45,8516.9%
Total accelerated$115,68717.4%
27.5-Year Residential Real Property structure (39yr commercial)$550,01382.6%

Land allocation note

For this fixture, the engine used 36.6% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.085 (A band). Geographic factor: 1.18 (state resolver).

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