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 17.0% $25,600 22.4% A
M Streets Tudor Rental
M Streets / Lakewood · SFR
$685,000 15.9% $31,188 22.4% B
Uptown Condo Investor
Uptown / Oak Lawn · CONDO
$525,000 13.8% $20,839 22.0% D
Frisco Suburban SFR Rental
Plano / Frisco (suburban Collin County) · SFR
$425,000 14.1% $17,743 20.0% A_low
Arlington Fourplex BRRRR
Arlington / Grand Prairie (Tarrant County, suburban) · FOURPLEX
$585,000 12.5% $21,695 20.0% 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.

Bishop Arts Bungalow Flip

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

$25,600
Year-1 federal savings @ 37%, 100% bonus
17.0%
5/7/15-yr reclass as % of depreciable basis
$407,190
Depreciable basis (22.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$27,3196.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$41,87010.3%
Total accelerated$69,18917.0%
27.5-Year Residential Real Property structure (39yr commercial)$338,00183.0%

Land allocation note

For this fixture, the engine used 22.4% 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 1.1397 (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

$31,188
Year-1 federal savings @ 37%, 100% bonus
15.9%
5/7/15-yr reclass as % of depreciable basis
$531,286
Depreciable basis (22.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$33,2036.2%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$51,0889.6%
Total accelerated$84,29115.9%
27.5-Year Residential Real Property structure (39yr commercial)$446,99584.1%

Land allocation note

For this fixture, the engine used 22.4% 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 1.3346 (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

$20,839
Year-1 federal savings @ 37%, 100% bonus
13.8%
5/7/15-yr reclass as % of depreciable basis
$409,500
Depreciable basis (22.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$53,03613.0%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$3,2850.8%
Total accelerated$56,32113.8%
27.5-Year Residential Real Property structure (39yr commercial)$353,17986.2%

Land allocation note

For this fixture, the engine used 22.0% 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 1.9364 (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

$17,743
Year-1 federal savings @ 37%, 100% bonus
14.1%
5/7/15-yr reclass as % of depreciable basis
$340,000
Depreciable basis (20.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$23,5736.9%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$24,3817.2%
Total accelerated$47,95414.1%
27.5-Year Residential Real Property structure (39yr commercial)$292,04685.9%

Land allocation note

For this fixture, the engine used 20.0% 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 0.7765 (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

$21,695
Year-1 federal savings @ 37%, 100% bonus
12.5%
5/7/15-yr reclass as % of depreciable basis
$468,000
Depreciable basis (20.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$36,1377.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$22,4974.8%
Total accelerated$58,63412.5%
27.5-Year Residential Real Property structure (39yr commercial)$409,36687.5%

Land allocation note

For this fixture, the engine used 20.0% 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 0.7169 (A_low band). Geographic factor: 0.92 (state resolver).

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