Destin cost segregation examples

5 representative Destin-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
Destin Highway 98 Gulf-Front Condo
Destin proper (Highway 98) · CONDO · STR
$685,000 26.3% $50,259 24.5% A
Miramar Beach SFR STR
Miramar Beach · SFR · STR
$1,450,000 38.5% $154,289 25.2% A
Crystal Beach Boutique Condo
Crystal Beach · CONDO · STR
$1,150,000 26.9% $85,572 25.2% C
Sandestin Resort Villa
Sandestin Golf & Beach Resort · CONDO · STR
$825,000 30.0% $69,181 24.5% A
Harbor LTR
Holiday Isle / Harbor · CONDO
$495,000 15.2% $21,209 24.0% D

"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.

Destin Highway 98 Gulf-Front Condo

Destin proper (Highway 98) · CONDO (short-term rental) · Built 2008 · 1450 sqft

$50,259
Year-1 federal savings @ 37%, 100% bonus
26.3%
5/7/15-yr reclass as % of depreciable basis
$517,312
Depreciable basis (24.5% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$105,01920.3%
7-year personal property (office equipment, certain agricultural)$2,5670.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$28,2505.5%
Total accelerated$135,83626.3%
27.5-Year Residential Real Property structure (39yr commercial)$381,47673.7%

Land allocation note

For this fixture, the engine used 24.5% 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 1.2139 (A band). Geographic factor: 0.94 (state resolver).

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Miramar Beach SFR STR

Miramar Beach · SFR (short-term rental) · Built 2014 · 2800 sqft

$154,289
Year-1 federal savings @ 37%, 100% bonus
38.5%
5/7/15-yr reclass as % of depreciable basis
$1,084,600
Depreciable basis (25.2% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$211,70819.5%
7-year personal property (office equipment, certain agricultural)$4,2100.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$201,07818.5%
Total accelerated$416,99638.5%
27.5-Year Residential Real Property structure (39yr commercial)$667,60461.6%

Land allocation note

For this fixture, the engine used 25.2% 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 1.0914 (A band). Geographic factor: 0.94 (state resolver).

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Crystal Beach Boutique Condo

Crystal Beach · CONDO (short-term rental) · Built 2017 · 1850 sqft

$85,572
Year-1 federal savings @ 37%, 100% bonus
26.9%
5/7/15-yr reclass as % of depreciable basis
$860,200
Depreciable basis (25.2% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$178,53220.8%
7-year personal property (office equipment, certain agricultural)$3,2110.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$49,5325.8%
Total accelerated$231,27526.9%
27.5-Year Residential Real Property structure (39yr commercial)$628,92573.1%

Land allocation note

For this fixture, the engine used 25.2% 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 1.509 (C band). Geographic factor: 0.94 (state resolver).

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Sandestin Resort Villa

Sandestin Golf & Beach Resort · CONDO (short-term rental) · Built 2011 · 1700 sqft

$69,181
Year-1 federal savings @ 37%, 100% bonus
30.0%
5/7/15-yr reclass as % of depreciable basis
$623,040
Depreciable basis (24.5% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$148,12023.8%
7-year personal property (office equipment, certain agricultural)$2,9100.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$35,9465.8%
Total accelerated$186,97630.0%
27.5-Year Residential Real Property structure (39yr commercial)$436,06470.0%

Land allocation note

For this fixture, the engine used 24.5% 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 1.1964 (A band). Geographic factor: 0.94 (state resolver).

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Harbor LTR

Holiday Isle / Harbor · CONDO (long-term rental) · Built 2005 · 1200 sqft

$21,209
Year-1 federal savings @ 37%, 100% bonus
15.2%
5/7/15-yr reclass as % of depreciable basis
$376,200
Depreciable basis (24.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$53,90214.3%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$3,4200.9%
Total accelerated$57,32215.2%
27.5-Year Residential Real Property structure (39yr commercial)$318,87884.8%

Land allocation note

For this fixture, the engine used 24.0% 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 2.0869 (D band). Geographic factor: 0.94 (state resolver).

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