Charlotte cost segregation examples

5 representative Charlotte-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
Plaza Midwood Bungalow
Plaza Midwood / NoDa · SFR
$625,000 16.2% $30,537 18.4% B
Dilworth Historic SFR
Dilworth · SFR
$825,000 14.2% $35,503 18.4% B
South End Condo Investor
South End / SouthPark · CONDO
$485,000 13.8% $20,341 18.0% D
Ballantyne SFR Rental
Ballantyne / Pineville · SFR
$425,000 14.4% $18,538 18.0% A_low
Concord BRRRR Fourplex
University City / Concord (suburban) · FOURPLEX
$685,000 12.5% $25,984 18.0% 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.

Plaza Midwood Bungalow

Plaza Midwood / NoDa · SFR (long-term rental) · Built 1928 · 1850 sqft

$30,537
Year-1 federal savings @ 37%, 100% bonus
16.2%
5/7/15-yr reclass as % of depreciable basis
$510,250
Depreciable basis (18.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$31,9796.3%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$50,5549.9%
Total accelerated$82,53316.2%
27.5-Year Residential Real Property structure (39yr commercial)$427,71783.8%

Land allocation note

For this fixture, the engine used 18.4% 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 1.3262 (B band). Geographic factor: 0.94 (metro_calibrated resolver).

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Dilworth Historic SFR

Dilworth · SFR (long-term rental) · Built 1922 · 2100 sqft

$35,503
Year-1 federal savings @ 37%, 100% bonus
14.2%
5/7/15-yr reclass as % of depreciable basis
$673,530
Depreciable basis (18.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$36,7465.5%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$59,2098.8%
Total accelerated$95,95514.2%
27.5-Year Residential Real Property structure (39yr commercial)$577,57585.8%

Land allocation note

For this fixture, the engine used 18.4% 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 1.4361 (B band). Geographic factor: 0.94 (metro_calibrated resolver).

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South End Condo Investor

South End / SouthPark · CONDO (long-term rental) · Built 2014 · 1450 sqft

$20,341
Year-1 federal savings @ 37%, 100% bonus
13.8%
5/7/15-yr reclass as % of depreciable basis
$397,700
Depreciable basis (18.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$51,75813.0%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$3,2180.8%
Total accelerated$54,97613.8%
27.5-Year Residential Real Property structure (39yr commercial)$342,72486.2%

Land allocation note

For this fixture, the engine used 18.0% 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 1.8271 (D band). Geographic factor: 0.94 (metro_calibrated resolver).

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Ballantyne SFR Rental

Ballantyne / Pineville · SFR (long-term rental) · Built 2005 · 2200 sqft

$18,538
Year-1 federal savings @ 37%, 100% bonus
14.4%
5/7/15-yr reclass as % of depreciable basis
$348,500
Depreciable basis (18.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$23,7916.8%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$26,3117.5%
Total accelerated$50,10214.4%
27.5-Year Residential Real Property structure (39yr commercial)$298,39885.6%

Land allocation note

For this fixture, the engine used 18.0% 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 0.8181 (A_low band). Geographic factor: 0.94 (metro_calibrated resolver).

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Concord BRRRR Fourplex

University City / Concord (suburban) · FOURPLEX (long-term rental) · Built 1992 · 3600 sqft

$25,984
Year-1 federal savings @ 37%, 100% bonus
12.5%
5/7/15-yr reclass as % of depreciable basis
$561,700
Depreciable basis (18.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$44,6277.9%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$25,5994.6%
Total accelerated$70,22612.5%
27.5-Year Residential Real Property structure (39yr commercial)$491,47487.5%

Land allocation note

For this fixture, the engine used 18.0% 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 0.8077 (A_low band). Geographic factor: 0.9 (state resolver).

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