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 16.3% $33,808 39.4% A
Ballard SFR + Detached ADU
Ballard / Fremont (Northwest Seattle) · SFR
$875,000 16.2% $31,514 40.1% A
West Seattle SFR Rental
West Seattle · SFR
$785,000 15.8% $27,828 39.4% A
Bellevue Eastside Condo
Bellevue / Kirkland (Eastside) · CONDO
$1,185,000 11.4% $23,477 53.1% C
Renton Suburban Fourplex
Renton / Kent (suburban King County south) · FOURPLEX
$685,000 19.5% $35,003 29.1% 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

$33,808
Year-1 federal savings @ 37%, 100% bonus
16.3%
5/7/15-yr reclass as % of depreciable basis
$560,550
Depreciable basis (39.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$50,4439.0%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$40,9307.3%
Total accelerated$91,37316.3%
27.5-Year Residential Real Property structure (39yr commercial)$469,17783.7%

Land allocation note

For this fixture, the engine used 39.4% 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 1.1106 (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

$31,514
Year-1 federal savings @ 37%, 100% bonus
16.2%
5/7/15-yr reclass as % of depreciable basis
$524,388
Depreciable basis (40.1% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$50,7759.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$34,3976.6%
Total accelerated$85,17216.2%
27.5-Year Residential Real Property structure (39yr commercial)$439,21583.8%

Land allocation note

For this fixture, the engine used 40.1% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.1863 (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

$27,828
Year-1 federal savings @ 37%, 100% bonus
15.8%
5/7/15-yr reclass as % of depreciable basis
$475,710
Depreciable basis (39.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$43,0629.1%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$32,1496.8%
Total accelerated$75,21015.8%
27.5-Year Residential Real Property structure (39yr commercial)$400,50084.2%

Land allocation note

For this fixture, the engine used 39.4% 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 1.0295 (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

$23,477
Year-1 federal savings @ 37%, 100% bonus
11.4%
5/7/15-yr reclass as % of depreciable basis
$556,116
Depreciable basis (53.1% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$58,24110.5%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$5,2120.9%
Total accelerated$63,45211.4%
27.5-Year Residential Real Property structure (39yr commercial)$492,66388.6%

Land allocation note

For this fixture, the engine used 53.1% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.6367 (C 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

$35,003
Year-1 federal savings @ 37%, 100% bonus
19.5%
5/7/15-yr reclass as % of depreciable basis
$485,734
Depreciable basis (29.1% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$64,06813.2%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$30,5366.3%
Total accelerated$94,60319.5%
27.5-Year Residential Real Property structure (39yr commercial)$391,13080.5%

Land allocation note

For this fixture, the engine used 29.1% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 0.5228 (A_low band). Geographic factor: 1.1 (state resolver).

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