Asheville cost segregation examples

5 representative Asheville-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
Downtown Asheville Historic SFR
Downtown Asheville / Montford · SFR · STR
$685,000 23.4% $47,907 19.2% A
West Asheville Renovated SFR STR
West Asheville / Candler · SFR · STR
$525,000 23.3% $37,134 18.0% A
Black Mountain Cabin STR
Black Mountain · SFR · STR
$565,000 25.7% $44,260 17.5% A
Weaverville Modest Cabin STR
Weaverville · SFR · STR
$485,000 26.2% $38,246 18.6% A
Biltmore Park SFR LTR
Biltmore Park / South Asheville · SFR
$825,000 17.5% $42,984 19.4% 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.

Downtown Asheville Historic SFR

Downtown Asheville / Montford · SFR (short-term rental) · Built 1905 · 2100 sqft

$47,907
Year-1 federal savings @ 37%, 100% bonus
23.4%
5/7/15-yr reclass as % of depreciable basis
$553,480
Depreciable basis (19.2% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$89,85216.2%
7-year personal property (office equipment, certain agricultural)$2,4300.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$37,1966.7%
Total accelerated$129,47823.4%
27.5-Year Residential Real Property structure (39yr commercial)$424,00276.6%

Land allocation note

For this fixture, the engine used 19.2% 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 1.1619 (A band). Geographic factor: 0.9 (state resolver).

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West Asheville Renovated SFR STR

West Asheville / Candler · SFR (short-term rental) · Built 1948 · 1700 sqft

$37,134
Year-1 federal savings @ 37%, 100% bonus
23.3%
5/7/15-yr reclass as % of depreciable basis
$430,290
Depreciable basis (18.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$70,90016.5%
7-year personal property (office equipment, certain agricultural)$1,4650.3%
15-year land improvements (paving, landscaping, fencing, site lighting)$27,9976.5%
Total accelerated$100,36223.3%
27.5-Year Residential Real Property structure (39yr commercial)$329,92876.7%

Land allocation note

For this fixture, the engine used 18.0% 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 1.1011 (A band). Geographic factor: 0.9 (state resolver).

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Black Mountain Cabin STR

Black Mountain · SFR (short-term rental) · Built 2008 · 1850 sqft

$44,260
Year-1 federal savings @ 37%, 100% bonus
25.7%
5/7/15-yr reclass as % of depreciable basis
$465,899
Depreciable basis (17.5% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$88,70519.0%
7-year personal property (office equipment, certain agricultural)$2,4760.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$28,4406.1%
Total accelerated$119,62125.7%
27.5-Year Residential Real Property structure (39yr commercial)$346,27874.3%

Land allocation note

For this fixture, the engine used 17.5% 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 1.067 (A band). Geographic factor: 0.9 (state resolver).

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Weaverville Modest Cabin STR

Weaverville · SFR (short-term rental) · Built 2012 · 1650 sqft

$38,246
Year-1 federal savings @ 37%, 100% bonus
26.2%
5/7/15-yr reclass as % of depreciable basis
$394,984
Depreciable basis (18.6% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$76,64719.4%
7-year personal property (office equipment, certain agricultural)$2,0460.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$24,6746.2%
Total accelerated$103,36626.2%
27.5-Year Residential Real Property structure (39yr commercial)$291,61873.8%

Land allocation note

For this fixture, the engine used 18.6% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.0021 (A band). Geographic factor: 0.9 (state resolver).

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Biltmore Park SFR LTR

Biltmore Park / South Asheville · SFR (long-term rental) · Built 2010 · 2400 sqft

$42,984
Year-1 federal savings @ 37%, 100% bonus
17.5%
5/7/15-yr reclass as % of depreciable basis
$664,538
Depreciable basis (19.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$70,75310.6%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$45,4216.8%
Total accelerated$116,17417.5%
27.5-Year Residential Real Property structure (39yr commercial)$548,36482.5%

Land allocation note

For this fixture, the engine used 19.4% 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 1.2711 (B band). Geographic factor: 0.9 (state resolver).

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