5 representative Breckenridge-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 |
|---|---|---|---|---|---|
| Peak 8 Ski-In Condo Peak 7 / Peak 8 base (ski-in/ski-out) · CONDO · STR |
$2,150,000 | 26.1% | $103,666 | 50.0% | B |
| Peak 9 Village Townhome Peak 9 base / Village · CONDO · STR |
$1,485,000 | 30.6% | $84,017 | 50.0% | A |
| Downtown Breck Historic SFR Downtown Breckenridge (historic core) · SFR · STR |
$1,185,000 | 26.2% | $85,758 | 25.2% | B |
| Highlands Off-Mountain SFR Highlands / Boreas Pass corridor · SFR · STR |
$1,325,000 | 30.0% | $111,236 | 24.5% | A |
| Blue River LTR Cabin Blue River (south, unincorporated) · SFR |
$825,000 | 16.0% | $36,915 | 24.5% | 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.
Peak 7 / Peak 8 base (ski-in/ski-out) · CONDO (short-term rental) · Built 2009 · 2100 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $206,514 | 19.2% |
| 7-year personal property (office equipment, certain agricultural) | $4,388 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $69,277 | 6.4% |
| Total accelerated | $280,179 | 26.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $794,821 | 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 1.3863 (B band). Geographic factor: 1.04 (state resolver).
Peak 9 base / Village · CONDO (short-term rental) · Built 2014 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $177,859 | 24.0% |
| 7-year personal property (office equipment, certain agricultural) | $4,269 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $44,946 | 6.1% |
| Total accelerated | $227,074 | 30.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $515,426 | 69.4% |
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 1.0476 (A band). Geographic factor: 1.04 (state resolver).
Downtown Breckenridge (historic core) · SFR (short-term rental) · Built 1898 · 1700 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $162,787 | 18.4% |
| 7-year personal property (office equipment, certain agricultural) | $1,989 | 0.2% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $67,003 | 7.6% |
| Total accelerated | $231,779 | 26.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $654,601 | 73.9% |
For this fixture, the engine used 25.2% 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 1.4557 (B band). Geographic factor: 1.04 (state resolver).
Highlands / Boreas Pass corridor · SFR (short-term rental) · Built 2011 · 2800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $211,580 | 21.1% |
| 7-year personal property (office equipment, certain agricultural) | $3,999 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $85,058 | 8.5% |
| Total accelerated | $300,637 | 30.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $700,003 | 70.0% |
For this fixture, the engine used 24.5% 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 1.1782 (A band). Geographic factor: 1.04 (state resolver).
Blue River (south, unincorporated) · SFR (long-term rental) · Built 2005 · 2000 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $44,097 | 7.1% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $55,673 | 8.9% |
| Total accelerated | $99,770 | 16.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $523,270 | 84.0% |
For this fixture, the engine used 24.5% 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 1.2875 (B band). Geographic factor: 1.04 (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.