Last updated May 2026. By using this site you agree to these terms.
The cost segregation benchmarks, calculators, and FAQs on this site are informational only. They are not tax, legal, accounting, or investment advice. Cost segregation outcomes vary by property, ownership structure, tax position, and current law. Consult a qualified CPA, tax attorney, or financial advisor before making decisions based on information from this site.
The per-fixture engine outputs shown on the benchmarks page represent the engine's output for representative property scenarios. Real customer studies use real property data, real assessor records, and real renovation history — outputs for your specific property may be higher or lower. The illustrative Year-1 federal savings figures assume the 37% top marginal bracket and 100% bonus depreciation; actual savings depend on your taxpayer profile.
Town of Breckenridge operates a Short-Term Rental Licensing program with distinct Type 1 and Type 2 license classifications, annual renewal requirements, neighborhood-level density caps in some zones, and compliance triggers (noise complaints, parking violations) that can revoke licenses. The Town has been one of the more actively-managed ski-resort STR regulators in Colorado. Unincorporated Summit County (Blue River and points south, parts of the Boreas Pass corridor outside town limits) operates a lighter county-level STR registration. STR-intent buyers should verify a property's jurisdiction — Town of Breckenridge vs unincorporated Summit County — before underwriting permit availability and hold-period assumptions. Material participation under §469 favors self-managing operators given the strong full-service property-management ecosystem in the market; document hours contemporaneously and structure operations to clear the >100-hour test if STR-loophole treatment matters to your tax planning.
We re-verify regulatory facts quarterly and refresh the timestamps at the bottom of each page. Despite this, regulations change frequently. Before relying on regulatory statements for a specific decision (license status, hold-period planning, material-participation strategy), verify with the relevant authority.
The dataset published on /data/breckenridge-cost-seg-stats/, including the downloadable CSV and PDF, is licensed under Creative Commons Attribution 4.0 International (CC-BY 4.0). Republication is permitted with attribution.
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