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 | 24.1% | $106,880 | 50.0% | B |
| Old Town Mining-Era SFR Old Town · SFR · STR |
$1,650,000 | 34.0% | $103,705 | 50.0% | A |
| Park Meadows Family STR Park Meadows · SFR · STR |
$1,450,000 | 27.9% | $116,004 | 22.4% | B |
| Canyons Village Condo Canyons Village · CONDO · STR |
$1,200,000 | 28.2% | $62,551 | 50.0% | A |
| Jeremy Ranch Long-Term Rental Jeremy Ranch · SFR |
$1,100,000 | 13.6% | $42,864 | 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) | $211,883 | 17.7% |
| 7-year personal property (office equipment, certain agricultural) | $3,771 | 0.3% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $73,211 | 6.1% |
| Total accelerated | $288,865 | 24.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $911,135 | 75.9% |
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 1.4992 (B 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) | $185,887 | 22.5% |
| 7-year personal property (office equipment, certain agricultural) | $3,202 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $91,194 | 11.1% |
| Total accelerated | $280,283 | 34.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $544,717 | 66.0% |
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 1.0961 (A 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) | $220,189 | 19.6% |
| 7-year personal property (office equipment, certain agricultural) | $3,415 | 0.3% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $89,921 | 8.0% |
| Total accelerated | $313,525 | 27.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $811,095 | 72.1% |
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 1.2586 (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) | $132,324 | 22.1% |
| 7-year personal property (office equipment, certain agricultural) | $3,814 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $32,919 | 5.5% |
| Total accelerated | $169,057 | 28.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $430,943 | 71.8% |
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 1.0787 (A 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) | $52,335 | 6.1% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $63,513 | 7.4% |
| Total accelerated | $115,848 | 13.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $737,312 | 86.4% |
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 1.3651 (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.