Engine-derived ROI data from 5 representative Naples-area properties. Methodology transparent below. CC-BY 4.0, journalists, CPAs, and researchers may cite this dataset with attribution.
Important framing: These are engine outputs for representative fixture scenarios, not predictions about any specific property. The cost segregation engine takes real property data (address, year built, square footage, renovation history, assessor records) and produces a study tailored to your actual property. The aggregate numbers shown here describe the Naples market's general profile; your specific results will reflect your specific property.
Each fixture was run through the Cost Seg Smart engine, the same engine that produces real customer studies. Numbers below are reproducible from cities/naples.json via scripts/run_city_stats.py.
| Property | Neighborhood | Price | Basis | Land % | 5-yr | 15-yr | Reclass % | Y1 fed savings @ 37% |
|---|---|---|---|---|---|---|---|---|
| Old Naples Luxury Condo CONDO · STR · Built 2008 |
Old Naples (downtown) | $1,850,000 | $1,365,670 | 26.2% | $281,449 | $86,566 | 27.6% | $139,372 |
| Pelican Bay Villa CONDO · STR · Built 2005 |
Pelican Bay / North Naples | $985,000 | $743,675 | 24.5% | $145,389 | $45,994 | 26.3% | $72,412 |
| Park Shore Gulf-Front Condo CONDO · STR · Built 2002 |
Park Shore | $1,325,000 | $966,985 | 27.0% | $190,060 | $58,210 | 26.2% | $93,575 |
| East Naples Inland SFR Rental SFR · Built 2010 |
Golden Gate / East Naples (inland) | $425,000 | $325,252 | 23.5% | $32,996 | $22,008 | 16.9% | $20,351 |
| Bonita Springs Master-Planned SFR STR SFR · STR · Built 2013 |
Bonita Springs / Estero (Lee County) | $685,000 | $520,189 | 24.1% | $106,461 | $30,930 | 27.0% | $52,007 |
| Engine property type | Fixtures | Median reclass % | Min | Max |
|---|---|---|---|---|
| CONDO | 3 | 26.3% | 26.2% | 27.6% |
| SFR | 2 | 22.0% | 16.9% | 27.0% |
"STR" denotes residential property operating as a short-term rental, the engine applies an FF&E density uplift not captured in the LTR (long-term rental) treatment.
| Neighborhood | Typical value | Typical land allocation | Profile note |
|---|---|---|---|
| Old Naples (downtown) | $1,850,000 | ~34% | Historic walkable downtown corridor near Naples Pier. High land allocation due to walkability + beach-proximity scarcity. Mix of luxury condo, historic SFR, and boutique multi-unit. |
| Pelican Bay / North Naples | $985,000 | ~28% | Master-planned beachfront community with golf, tennis, and beach club amenities. Strong HOA capital-assessment cadence. Mix of mid-rise condo and villa product. |
| Park Shore | $1,325,000 | ~30% | Mid-rise gulf-front condo dominant. Higher land allocation than North Naples due to gulf-front concentration. Active winter-rental STR market. |
| Golden Gate / East Naples (inland) | $425,000 | ~18% | Lower-cost inland SFR rental market east of Naples proper. Lowest land allocation. Strong LTR rental cash flow. Collier County jurisdiction. |
| Bonita Springs / Estero (Lee County) | $685,000 | ~22% | Lee County jurisdiction north of Collier. Mix of master-planned community SFR and condo. Mid-tier land allocation. Lighter STR regulation than City of Naples. |
The "typical land allocation" column reflects baseline patterns for each sub-market based on county assessor records and statistical modeling. For specific properties where reconstruction cost (industry-standard 2026 component build-up adjusted for time and geography) exceeds 2.0× the implied depreciable basis after subtracting the baseline land, the engine applies a premium land floor (~50%) to keep the study within audit-defensible territory. This typically affects ultra-premium resort inventory (ski-in/ski-out, beachfront, view-premium properties), where land scarcity premium dominates the purchase price. The per-fixture table above shows the actual land_source used by the engine for each fixture, values of statistical_premium_floor indicate the premium-floor mechanism was applied.
The takeaway: typical neighborhood allocations describe the market baseline. Individual property results depend on specific reconstruction-cost-vs-purchase-price ratios, and ultra-premium product may show higher land allocation in the engine output than the neighborhood typical.
Florida has no state individual income tax, federal §168(k) bonus depreciation under OBBBA's restored 100% is the entire tax story for Naples investors. No state addback, no decoupling. The 6% Florida sales tax plus 5% Collier County tourist development tax apply to short-term rental income but don't affect the federal income tax calculation cost segregation changes.
State income tax structure: No state individual income tax
Verify with your CPA. State tax conformity for federal §168(k) is adjusted frequently. Framing reflects our understanding as of May 2026, verify current-year treatment with a qualified tax professional.
Every figure on this page is reproducible. The pipeline:
cities/naples.json under the engine_fixtures array, each with address, property type, purchase price, year built, square footage, and STR/LTR flag.scripts/run_city_stats.py instantiates a PropertyInput for each fixture and calls engine.run_study(), the same path that produces a real customer study.For full methodology details including QC validation, reconciliation logic, and audit-defense documentation, see costsegsmart.com/methodology.
This dataset is licensed under the Creative Commons Attribution 4.0 International License. You may republish, remix, or extend this data for any purpose with attribution. Suggested citation format:
Cost Seg Smart Research Team. (2026). "Naples, FL Cost Segregation Benchmarks 2026." Cost Seg Smart. 5 representative fixtures. Retrieved from https://naplescostseg.com/data/naples-cost-seg-stats/
For interview requests, additional data slices, or related questions: [email protected].