Naples cost segregation examples

5 representative Naples-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
Old Naples Luxury Condo
Old Naples (downtown) · CONDO · STR
$1,850,000 27.6% $139,372 26.2% D
Pelican Bay Villa
Pelican Bay / North Naples · CONDO · STR
$985,000 26.3% $72,412 24.5% B
Park Shore Gulf-Front Condo
Park Shore · CONDO · STR
$1,325,000 26.2% $93,575 27.0% C
East Naples Inland SFR Rental
Golden Gate / East Naples (inland) · SFR
$425,000 16.9% $20,351 23.5% A
Bonita Springs Master-Planned SFR STR
Bonita Springs / Estero (Lee County) · SFR · STR
$685,000 27.0% $52,007 24.1% A_low

"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.

Old Naples Luxury Condo

Old Naples (downtown) · CONDO (short-term rental) · Built 2008 · 2200 sqft

$139,372
Year-1 federal savings @ 37%, 100% bonus
27.6%
5/7/15-yr reclass as % of depreciable basis
$1,365,670
Depreciable basis (26.2% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$281,44920.6%
7-year personal property (office equipment, certain agricultural)$8,6670.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$86,5666.3%
Total accelerated$376,68227.6%
27.5-Year Residential Real Property structure (39yr commercial)$988,98872.4%

Land allocation note

For this fixture, the engine used 26.2% 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 1.8161 (D band). Geographic factor: 0.94 (state resolver).

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Pelican Bay Villa

Pelican Bay / North Naples · CONDO (short-term rental) · Built 2005 · 1850 sqft

$72,412
Year-1 federal savings @ 37%, 100% bonus
26.3%
5/7/15-yr reclass as % of depreciable basis
$743,675
Depreciable basis (24.5% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$145,38919.6%
7-year personal property (office equipment, certain agricultural)$4,3250.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$45,9946.2%
Total accelerated$195,70826.3%
27.5-Year Residential Real Property structure (39yr commercial)$547,96773.7%

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 1.4087 (B band). Geographic factor: 0.94 (state resolver).

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Park Shore Gulf-Front Condo

Park Shore · CONDO (short-term rental) · Built 2002 · 1950 sqft

$93,575
Year-1 federal savings @ 37%, 100% bonus
26.2%
5/7/15-yr reclass as % of depreciable basis
$966,985
Depreciable basis (27.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$190,06019.7%
7-year personal property (office equipment, certain agricultural)$4,6360.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$58,2106.0%
Total accelerated$252,90526.2%
27.5-Year Residential Real Property structure (39yr commercial)$714,08073.8%

Land allocation note

For this fixture, the engine used 27.0% 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 1.6918 (C band). Geographic factor: 0.94 (state resolver).

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East Naples Inland SFR Rental

Golden Gate / East Naples (inland) · SFR (long-term rental) · Built 2010 · 1850 sqft

$20,351
Year-1 federal savings @ 37%, 100% bonus
16.9%
5/7/15-yr reclass as % of depreciable basis
$325,252
Depreciable basis (23.5% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$32,99610.1%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$22,0086.8%
Total accelerated$55,00316.9%
27.5-Year Residential Real Property structure (39yr commercial)$270,24983.1%

Land allocation note

For this fixture, the engine used 23.5% 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 0.8767 (A band). Geographic factor: 0.94 (state resolver).

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Bonita Springs Master-Planned SFR STR

Bonita Springs / Estero (Lee County) · SFR (short-term rental) · Built 2013 · 2400 sqft

$52,007
Year-1 federal savings @ 37%, 100% bonus
27.0%
5/7/15-yr reclass as % of depreciable basis
$520,189
Depreciable basis (24.1% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$106,46120.5%
7-year personal property (office equipment, certain agricultural)$3,1680.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$30,9305.9%
Total accelerated$140,55827.0%
27.5-Year Residential Real Property structure (39yr commercial)$379,63173.0%

Land allocation note

For this fixture, the engine used 24.1% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 0.8389 (A_low band). Geographic factor: 0.94 (state resolver).

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