5 representative New York City-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 |
|---|---|---|---|---|---|
| Park Slope Brownstone LTR Brooklyn pre-war (Park Slope / Brooklyn Heights / Cobble Hill) · SFR |
$1,850,000 | 16.0% | $60,333 | 44.8% | A |
| Manhattan Condo Rental Manhattan condo (mid-tier) · CONDO |
$1,485,000 | 12.2% | $26,857 | 60.0% | C |
| Astoria Queens Triplex Queens (Astoria / LIC / Forest Hills) · TRIPLEX |
$985,000 | 18.5% | $46,489 | 31.1% | A_low |
| Riverdale Bronx Co-op Building Unit Bronx (Riverdale / Pelham Bay) · CONDO |
$685,000 | 11.4% | $18,968 | 34.3% | C |
| Staten Island SFR Rental Staten Island · SFR |
$685,000 | 16.3% | $27,167 | 34.1% | A |
"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.
Brooklyn pre-war (Park Slope / Brooklyn Heights / Cobble Hill) · SFR (long-term rental) · Built 1890 · 2800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $94,636 | 9.3% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $68,425 | 6.7% |
| Total accelerated | $163,062 | 16.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $857,953 | 84.0% |
For this fixture, the engine used 44.8% 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 1.0938 (A band). Geographic factor: 1.22 (state resolver).
Manhattan condo (mid-tier) · CONDO (long-term rental) · Built 2014 · 1450 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $67,406 | 11.3% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $5,181 | 0.9% |
| Total accelerated | $72,587 | 12.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $521,413 | 87.8% |
For this fixture, the engine used 60.0% 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 1.5104 (C band). Geographic factor: 1.28 (pinned resolver).
Queens (Astoria / LIC / Forest Hills) · TRIPLEX (long-term rental) · Built 1928 · 3200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $78,581 | 11.6% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $47,065 | 6.9% |
| Total accelerated | $125,646 | 18.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $553,117 | 81.5% |
For this fixture, the engine used 31.1% 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 0.7668 (A_low band). Geographic factor: 1.22 (state resolver).
Bronx (Riverdale / Pelham Bay) · CONDO (long-term rental) · Built 1962 · 1450 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $46,477 | 10.3% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $4,789 | 1.1% |
| Total accelerated | $51,266 | 11.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $398,505 | 88.6% |
For this fixture, the engine used 34.3% 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 1.6291 (C band). Geographic factor: 1.22 (state resolver).
Staten Island · SFR (long-term rental) · Built 1968 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $42,859 | 9.5% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $30,564 | 6.8% |
| Total accelerated | $73,423 | 16.3% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $377,855 | 83.7% |
For this fixture, the engine used 34.1% 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 0.8659 (A band). Geographic factor: 1.22 (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.