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 | 26.1% | $115,726 | 50.0% | B |
| Old Town Mining-Era SFR Old Town · SFR · STR |
$1,650,000 | 23.6% | $72,164 | 50.0% | B |
| Park Meadows Family STR Park Meadows · SFR · STR |
$1,450,000 | 26.9% | $109,768 | 23.8% | B |
| Canyons Village Condo Canyons Village · CONDO · STR |
$1,200,000 | 26.8% | $90,760 | 23.7% | C |
| Jeremy Ranch Long-Term Rental Jeremy Ranch · SFR |
$1,100,000 | 17.3% | $53,660 | 23.7% | 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) | $231,564 | 19.3% |
| 7-year personal property (office equipment, certain agricultural) | $6,140 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $75,068 | 6.3% |
| Total accelerated | $312,772 | 26.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $887,228 | 73.9% |
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 1.4611 (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) | $136,586 | 16.6% |
| 7-year personal property (office equipment, certain agricultural) | $4,061 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $54,390 | 6.6% |
| Total accelerated | $195,037 | 23.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $629,963 | 76.4% |
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 1.3313 (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) | $221,235 | 20.0% |
| 7-year personal property (office equipment, certain agricultural) | $5,342 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $70,094 | 6.3% |
| Total accelerated | $296,670 | 26.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $807,940 | 73.1% |
For this fixture, the engine used 23.8% 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 1.3772 (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) | $184,265 | 20.1% |
| 7-year personal property (office equipment, certain agricultural) | $4,964 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $56,067 | 6.1% |
| Total accelerated | $245,296 | 26.8% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $669,824 | 73.2% |
For this fixture, the engine used 23.7% 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 1.6699 (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) | $91,101 | 10.9% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $53,926 | 6.4% |
| Total accelerated | $145,028 | 17.3% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $694,052 | 82.7% |
For this fixture, the engine used 23.7% 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 1.3294 (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.