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 | 14.6% | $55,045 | 45.0% | A |
| Manhattan Condo Rental Manhattan condo (mid-tier) · CONDO |
$1,485,000 | 10.6% | $26,187 | 55.0% | D |
| Astoria Queens Triplex Queens (Astoria / LIC / Forest Hills) · TRIPLEX |
$985,000 | 13.2% | $32,358 | 32.6% | A |
| Riverdale Bronx Co-op Building Unit Bronx (Riverdale / Pelham Bay) · CONDO |
$685,000 | 10.4% | $17,929 | 32.0% | D |
| Staten Island SFR Rental Staten Island · SFR |
$685,000 | 14.6% | $24,974 | 32.6% | 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) | $77,170 | 7.6% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $71,600 | 7.0% |
| Total accelerated | $148,770 | 14.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $868,730 | 85.4% |
For this fixture, the engine used 45.0% 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 1.1877 (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) | $64,092 | 9.6% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $6,684 | 1.0% |
| Total accelerated | $70,776 | 10.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $597,474 | 89.4% |
For this fixture, the engine used 55.0% 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 1.8721 (D 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) | $63,184 | 9.5% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $24,269 | 3.7% |
| Total accelerated | $87,453 | 13.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $576,043 | 86.8% |
For this fixture, the engine used 32.6% 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.
The engine computed a reconciliation factor (rf_raw) of 0.8543 (A 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) | $44,008 | 9.4% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $4,450 | 1.0% |
| Total accelerated | $48,458 | 10.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $417,342 | 89.6% |
For this fixture, the engine used 32.0% 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 1.8119 (D 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) | $35,394 | 7.7% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $32,102 | 7.0% |
| Total accelerated | $67,496 | 14.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $393,920 | 85.4% |
For this fixture, the engine used 32.6% 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.
The engine computed a reconciliation factor (rf_raw) of 0.8999 (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.