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% | $103,626 | 50.0% | B |
| Peak 9 Village Townhome Peak 9 base / Village · CONDO · STR |
$1,485,000 | 26.6% | $112,241 | 23.3% | C |
| Downtown Breck Historic SFR Downtown Breckenridge (historic core) · SFR · STR |
$1,185,000 | 23.6% | $78,618 | 24.1% | C |
| Highlands Off-Mountain SFR Highlands / Boreas Pass corridor · SFR · STR |
$1,325,000 | 26.2% | $98,934 | 22.8% | B |
| Blue River LTR Cabin Blue River (south, unincorporated) · SFR |
$825,000 | 16.9% | $39,857 | 22.6% | 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) | $208,692 | 19.4% |
| 7-year personal property (office equipment, certain agricultural) | $4,988 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $66,391 | 6.2% |
| Total accelerated | $280,071 | 26.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $794,929 | 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 1.3666 (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) | $226,090 | 19.8% |
| 7-year personal property (office equipment, certain agricultural) | $5,926 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $71,339 | 6.3% |
| Total accelerated | $303,355 | 26.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $835,937 | 73.4% |
For this fixture, the engine used 23.3% 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.
The engine computed a reconciliation factor (rf_raw) of 1.6954 (C 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) | $149,318 | 16.6% |
| 7-year personal property (office equipment, certain agricultural) | $3,371 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $59,792 | 6.6% |
| Total accelerated | $212,481 | 23.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $686,697 | 76.4% |
For this fixture, the engine used 24.1% 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.
The engine computed a reconciliation factor (rf_raw) of 1.6972 (C 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) | $197,891 | 19.4% |
| 7-year personal property (office equipment, certain agricultural) | $5,229 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $64,269 | 6.3% |
| Total accelerated | $267,389 | 26.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $755,246 | 73.9% |
For this fixture, the engine used 22.8% 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 1.3672 (B 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) | $65,145 | 10.2% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $42,578 | 6.7% |
| Total accelerated | $107,723 | 16.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $530,910 | 83.1% |
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.
The engine computed a reconciliation factor (rf_raw) of 1.3353 (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.