Dallas cost segregation examples

5 representative Dallas-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
Bishop Arts Bungalow Flip
Bishop Arts / Oak Cliff · SFR
$525,000 15.4% $23,137 22.7% A
M Streets Tudor Rental
M Streets / Lakewood · SFR
$685,000 16.0% $30,762 24.3% B
Uptown Condo Investor
Uptown / Oak Lawn · CONDO
$525,000 11.5% $17,334 22.5% D
Frisco Suburban SFR Rental
Plano / Frisco (suburban Collin County) · SFR
$425,000 16.6% $20,805 20.4% A_low
Arlington Fourplex BRRRR
Arlington / Grand Prairie (Tarrant County, suburban) · FOURPLEX
$585,000 19.6% $33,117 21.9% 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.

Bishop Arts Bungalow Flip

Bishop Arts / Oak Cliff · SFR (long-term rental) · Built 1928 · 1700 sqft

$23,137
Year-1 federal savings @ 37%, 100% bonus
15.4%
5/7/15-yr reclass as % of depreciable basis
$405,668
Depreciable basis (22.7% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$34,2858.5%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$28,2487.0%
Total accelerated$62,53415.4%
27.5-Year Residential Real Property structure (39yr commercial)$343,13484.6%

Land allocation note

For this fixture, the engine used 22.7% 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 1.0721 (A band). Geographic factor: 0.92 (metro_calibrated resolver).

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M Streets Tudor Rental

M Streets / Lakewood · SFR (long-term rental) · Built 1934 · 1950 sqft

$30,762
Year-1 federal savings @ 37%, 100% bonus
16.0%
5/7/15-yr reclass as % of depreciable basis
$518,202
Depreciable basis (24.3% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$47,9359.3%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$35,2056.8%
Total accelerated$83,14016.0%
27.5-Year Residential Real Property structure (39yr commercial)$435,06284.0%

Land allocation note

For this fixture, the engine used 24.3% 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.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.2657 (B band). Geographic factor: 0.92 (metro_calibrated resolver).

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Uptown Condo Investor

Uptown / Oak Lawn · CONDO (long-term rental) · Built 2012 · 1500 sqft

$17,334
Year-1 federal savings @ 37%, 100% bonus
11.5%
5/7/15-yr reclass as % of depreciable basis
$406,718
Depreciable basis (22.5% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$43,04910.6%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$3,8000.9%
Total accelerated$46,84911.5%
27.5-Year Residential Real Property structure (39yr commercial)$359,86988.5%

Land allocation note

For this fixture, the engine used 22.5% 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 1.9532 (D band). Geographic factor: 0.92 (metro_calibrated resolver).

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Frisco Suburban SFR Rental

Plano / Frisco (suburban Collin County) · SFR (long-term rental) · Built 2009 · 2400 sqft

$20,805
Year-1 federal savings @ 37%, 100% bonus
16.6%
5/7/15-yr reclass as % of depreciable basis
$338,088
Depreciable basis (20.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$32,7699.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$23,4616.9%
Total accelerated$56,23116.6%
27.5-Year Residential Real Property structure (39yr commercial)$281,85783.4%

Land allocation note

For this fixture, the engine used 20.4% 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 0.7443 (A_low band). Geographic factor: 0.92 (state resolver).

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Arlington Fourplex BRRRR

Arlington / Grand Prairie (Tarrant County, suburban) · FOURPLEX (long-term rental) · Built 1988 · 3400 sqft

$33,117
Year-1 federal savings @ 37%, 100% bonus
19.6%
5/7/15-yr reclass as % of depreciable basis
$456,885
Depreciable basis (21.9% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$62,64213.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$26,8645.9%
Total accelerated$89,50619.6%
27.5-Year Residential Real Property structure (39yr commercial)$367,37980.4%

Land allocation note

For this fixture, the engine used 21.9% 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 0.6247 (A_low band). Geographic factor: 0.92 (state resolver).

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