Seattle cost segregation examples

5 representative Seattle-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.

Summary table

Example Price Reclass % Y1 fed savings @ 37% Land % Recon band
Capitol Hill Craftsman Flip
Capitol Hill / Central District · SFR
$925,000 15.7% $32,967 38.8% A
Ballard SFR + Detached ADU
Ballard / Fremont (Northwest Seattle) · SFR
$875,000 16.0% $31,750 38.8% A
West Seattle SFR Rental
West Seattle · SFR
$785,000 15.8% $28,145 38.8% A
Bellevue Eastside Condo
Bellevue / Kirkland (Eastside) · CONDO
$1,185,000 12.7% $38,921 30.0% D
Renton Suburban Fourplex
Renton / Kent (suburban King County south) · FOURPLEX
$685,000 12.5% $19,684 38.0% A_low

"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.

Capitol Hill Craftsman Flip

Capitol Hill / Central District · SFR (long-term rental) · Built 1918 · 1950 sqft

$32,967
Year-1 federal savings @ 37%, 100% bonus
15.7%
5/7/15-yr reclass as % of depreciable basis
$566,470
Depreciable basis (38.8% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$34,8036.1%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$54,2969.6%
Total accelerated$89,09915.7%
27.5-Year Residential Real Property structure (39yr commercial)$477,37184.3%

Land allocation note

For this fixture, the engine used 38.8% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.2301 (A band). Geographic factor: 1.08 (metro_calibrated resolver).

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Ballard SFR + Detached ADU

Ballard / Fremont (Northwest Seattle) · SFR (long-term rental) · Built 1940 · 1750 sqft

$31,750
Year-1 federal savings @ 37%, 100% bonus
16.0%
5/7/15-yr reclass as % of depreciable basis
$535,850
Depreciable basis (38.8% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$32,7366.1%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$53,0769.9%
Total accelerated$85,81216.0%
27.5-Year Residential Real Property structure (39yr commercial)$450,03884.0%

Land allocation note

For this fixture, the engine used 38.8% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.2306 (A band). Geographic factor: 1.08 (metro_calibrated resolver).

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West Seattle SFR Rental

West Seattle · SFR (long-term rental) · Built 1962 · 1850 sqft

$28,145
Year-1 federal savings @ 37%, 100% bonus
15.8%
5/7/15-yr reclass as % of depreciable basis
$480,734
Depreciable basis (38.8% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$30,2946.3%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$45,7739.5%
Total accelerated$76,06715.8%
27.5-Year Residential Real Property structure (39yr commercial)$404,66784.2%

Land allocation note

For this fixture, the engine used 38.8% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.0103 (A band). Geographic factor: 1.08 (metro_calibrated resolver).

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Bellevue Eastside Condo

Bellevue / Kirkland (Eastside) · CONDO (long-term rental) · Built 2014 · 1700 sqft

$38,921
Year-1 federal savings @ 37%, 100% bonus
12.7%
5/7/15-yr reclass as % of depreciable basis
$829,500
Depreciable basis (30.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$97,93411.8%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$7,2570.9%
Total accelerated$105,19112.7%
27.5-Year Residential Real Property structure (39yr commercial)$724,30987.3%

Land allocation note

For this fixture, the engine used 30.0% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 2.4882 (D band). Geographic factor: 1.1 (state resolver).

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Renton Suburban Fourplex

Renton / Kent (suburban King County south) · FOURPLEX (long-term rental) · Built 1985 · 3400 sqft

$19,684
Year-1 federal savings @ 37%, 100% bonus
12.5%
5/7/15-yr reclass as % of depreciable basis
$424,700
Depreciable basis (38.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$32,8757.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$20,3254.8%
Total accelerated$53,20012.5%
27.5-Year Residential Real Property structure (39yr commercial)$371,50087.5%

Land allocation note

For this fixture, the engine used 38.0% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 0.5111 (A_low band). Geographic factor: 1.1 (state resolver).

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