Engine-derived ROI data from 5 representative Breckenridge-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 Breckenridge 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/breckenridge.json via scripts/run_city_stats.py.
| Property | Neighborhood | Price | Basis | Land % | 5-yr | 15-yr | Reclass % | Y1 fed savings @ 37% |
|---|---|---|---|---|---|---|---|---|
| Peak 8 Ski-In Condo CONDO · STR · Built 2009 |
Peak 7 / Peak 8 base (ski-in/ski-out) | $2,150,000 | $1,075,000 | 50.0% | $208,692 | $66,391 | 26.1% | $103,626 |
| Peak 9 Village Townhome CONDO · STR · Built 2014 |
Peak 9 base / Village | $1,485,000 | $1,139,292 | 23.3% | $226,090 | $71,339 | 26.6% | $112,241 |
| Downtown Breck Historic SFR SFR · STR · Built 1898 |
Downtown Breckenridge (historic core) | $1,185,000 | $899,178 | 24.1% | $149,318 | $59,792 | 23.6% | $78,618 |
| Highlands Off-Mountain SFR SFR · STR · Built 2011 |
Highlands / Boreas Pass corridor | $1,325,000 | $1,022,635 | 22.8% | $197,891 | $64,269 | 26.2% | $98,934 |
| Blue River LTR Cabin SFR · Built 2005 |
Blue River (south, unincorporated) | $825,000 | $638,632 | 22.6% | $65,145 | $42,578 | 16.9% | $39,857 |
| Engine property type | Fixtures | Median reclass % | Min | Max |
|---|---|---|---|---|
| CONDO | 2 | 26.3% | 26.1% | 26.6% |
| SFR | 3 | 23.6% | 16.9% | 26.2% |
"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 |
|---|---|---|---|
| Peak 7 / Peak 8 base (ski-in/ski-out) | $2,150,000 | ~36% | Premium ski-in/ski-out condo stock at the Peak 7 and Peak 8 base areas. Resort-tier land allocation. Town of Breckenridge jurisdiction with active STR licensing. Higher absolute basis, lower percent-of-purchase reclass. |
| Peak 9 base / Village | $1,485,000 | ~30% | Resort village core, mid-rise and townhome stock. Walkable to lifts and downtown. Town jurisdiction, active permit regime. Higher density than upper-peak neighborhoods. |
| Downtown Breckenridge (historic core) | $1,185,000 | ~26% | Historic mining-era Main Street corridor and surrounding residential. Heavy renovation cost-seg potential on 1880s–1920s structures. Town jurisdiction with strictest STR enforcement. |
| Highlands / Boreas Pass corridor | $1,325,000 | ~24% | Off-mountain SFR market south of downtown along Boreas Pass Road. Larger lot sizes, lower land allocation. Town jurisdiction but lower-density residential. |
| Blue River (south, unincorporated) | $825,000 | ~20% | Unincorporated Summit County south of Breckenridge town limits. Lighter permit regime than Town of Breck. Mountain cabin and SFR stock, often year-round resident or LTR crossover. |
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.
Colorado conforms to federal §168(k) bonus depreciation. The 100% federal bonus restored under OBBBA in 2025 reduces both your federal AND your Colorado state liability in the same year, with no addback or decoupling math. Combined with Colorado's flat 4.40% rate computed on federal taxable income, a Breckenridge cost-seg study produces the full federal-plus-state acceleration in Year 1. This makes Colorado one of the cleanest mid-tax-rate states for cost segregation, alongside Utah (Park City) and several other federal-conforming states.
State income tax structure: Flat single rate on federal taxable income
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/breckenridge.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). "Breckenridge, CO Cost Segregation Benchmarks 2026." Cost Seg Smart. 5 representative fixtures. Retrieved from https://breckenridgecostseg.com/data/breckenridge-cost-seg-stats/
For interview requests, additional data slices, or related questions: [email protected].