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.
| Example | Price | Reclass % | Y1 fed savings @ 37% | Land % | Recon band |
|---|---|---|---|---|---|
| Destin Highway 98 Gulf-Front Condo Destin proper (Highway 98) · CONDO · STR |
$685,000 | 25.5% | $48,679 | 24.7% | A |
| Miramar Beach SFR STR Miramar Beach · SFR · STR |
$1,450,000 | 27.5% | $110,513 | 25.1% | B |
| Crystal Beach Boutique Condo Crystal Beach · CONDO · STR |
$1,150,000 | 27.5% | $86,427 | 26.1% | C |
| Sandestin Resort Villa Sandestin Golf & Beach Resort · CONDO · STR |
$825,000 | 26.3% | $59,164 | 26.3% | B |
| Harbor LTR Holiday Isle / Harbor · CONDO |
$495,000 | 11.8% | $11,933 | 45.0% | C |
"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 proper (Highway 98) · CONDO (short-term rental) · Built 2008 · 1450 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $95,580 | 18.5% |
| 7-year personal property (office equipment, certain agricultural) | $2,458 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $33,528 | 6.5% |
| Total accelerated | $131,566 | 25.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $383,965 | 74.5% |
For this fixture, the engine used 24.7% 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 1.2436 (A band). Geographic factor: 0.94 (state resolver).
Miramar Beach · SFR (short-term rental) · Built 2014 · 2800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $226,146 | 20.8% |
| 7-year personal property (office equipment, certain agricultural) | $7,569 | 0.7% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $64,969 | 6.0% |
| Total accelerated | $298,685 | 27.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $787,655 | 72.5% |
For this fixture, the engine used 25.1% 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.
The engine computed a reconciliation factor (rf_raw) of 1.3662 (B band). Geographic factor: 0.94 (state resolver).
Crystal Beach · CONDO (short-term rental) · Built 2017 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $175,109 | 20.6% |
| 7-year personal property (office equipment, certain agricultural) | $5,091 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $53,387 | 6.3% |
| Total accelerated | $233,588 | 27.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $616,032 | 72.5% |
For this fixture, the engine used 26.1% 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.
The engine computed a reconciliation factor (rf_raw) of 1.5397 (C band). Geographic factor: 0.94 (state resolver).
Sandestin Golf & Beach Resort · CONDO (short-term rental) · Built 2011 · 1700 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $118,608 | 19.5% |
| 7-year personal property (office equipment, certain agricultural) | $3,162 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $38,134 | 6.3% |
| Total accelerated | $159,904 | 26.3% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $448,121 | 73.7% |
For this fixture, the engine used 26.3% 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 1.2719 (B band). Geographic factor: 0.94 (state resolver).
Holiday Isle / Harbor · CONDO (long-term rental) · Built 2005 · 1200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $29,534 | 10.8% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $2,718 | 1.0% |
| Total accelerated | $32,251 | 11.8% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $240,240 | 88.2% |
For this fixture, the engine used 45.0% 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 1.5248 (C band). Geographic factor: 0.94 (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.