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.
| Example | Price | Reclass % | Y1 fed savings @ 37% | Land % | Recon band |
|---|---|---|---|---|---|
| Capitol Hill Craftsman Flip Capitol Hill / Central District · SFR |
$925,000 | 14.8% | $30,929 | 38.8% | B |
| Ballard SFR + Detached ADU Ballard / Fremont (Northwest Seattle) · SFR |
$875,000 | 14.9% | $29,562 | 38.8% | B |
| West Seattle SFR Rental West Seattle · SFR |
$785,000 | 15.1% | $26,915 | 38.8% | A |
| Bellevue Eastside Condo Bellevue / Kirkland (Eastside) · CONDO |
$1,185,000 | 10.2% | $20,983 | 53.1% | D |
| Renton Suburban Fourplex Renton / Kent (suburban King County south) · FOURPLEX |
$685,000 | 13.9% | $24,716 | 30.0% | 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 / Central District · SFR (long-term rental) · Built 1918 · 1950 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $45,856 | 8.1% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $37,737 | 6.7% |
| Total accelerated | $83,593 | 14.8% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $482,877 | 85.2% |
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.
The engine computed a reconciliation factor (rf_raw) of 1.2989 (B band). Geographic factor: 1.08 (metro_calibrated resolver).
Ballard / Fremont (Northwest Seattle) · SFR (long-term rental) · Built 1940 · 1750 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $42,739 | 8.0% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $37,158 | 6.9% |
| Total accelerated | $79,897 | 14.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $455,953 | 85.1% |
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.
The engine computed a reconciliation factor (rf_raw) of 1.3028 (B band). Geographic factor: 1.08 (metro_calibrated resolver).
West Seattle · SFR (long-term rental) · Built 1962 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $39,131 | 8.1% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $33,611 | 7.0% |
| Total accelerated | $72,742 | 15.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $407,992 | 84.9% |
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.
The engine computed a reconciliation factor (rf_raw) of 1.062 (A band). Geographic factor: 1.08 (metro_calibrated resolver).
Bellevue / Kirkland (Eastside) · CONDO (long-term rental) · Built 2014 · 1700 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $51,449 | 9.3% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $5,262 | 0.9% |
| Total accelerated | $56,711 | 10.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $499,405 | 89.8% |
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.
The engine computed a reconciliation factor (rf_raw) of 1.8136 (D band). Geographic factor: 1.1 (state resolver).
Renton / Kent (suburban King County south) · FOURPLEX (long-term rental) · Built 1985 · 3400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $49,697 | 10.4% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $17,103 | 3.6% |
| Total accelerated | $66,800 | 13.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $412,700 | 86.1% |
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.
The engine computed a reconciliation factor (rf_raw) of 0.5873 (A_low band). Geographic factor: 1.1 (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.