Bozeman cost segregation examples

5 representative Bozeman-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
Downtown Bozeman SFR STR
Downtown Bozeman · SFR · STR
$985,000 22.1% $65,845 18.4% C
MSU-Adjacent Student Rental
MSU-Adjacent Residential · SFR
$725,000 16.0% $35,024 18.4% C
Bridger Foothills New-Build STR
Bridger Foothills (north) · SFR · STR
$925,000 23.2% $64,904 18.4% B
Gallatin Gateway Big Sky Feeder STR
Gallatin Gateway / Four Corners (Big Sky corridor) · SFR · STR
$825,000 23.5% $58,564 18.4% B
Belgrade Suburban LTR
Belgrade / suburban Gallatin County · SFR
$525,000 15.4% $24,472 18.0% A

"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.

Downtown Bozeman SFR STR

Downtown Bozeman · SFR (short-term rental) · Built 2010 · 2100 sqft

$65,845
Year-1 federal savings @ 37%, 100% bonus
22.1%
5/7/15-yr reclass as % of depreciable basis
$804,154
Depreciable basis (18.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$126,98715.8%
7-year personal property (office equipment, certain agricultural)$2,3520.3%
15-year land improvements (paving, landscaping, fencing, site lighting)$48,6206.0%
Total accelerated$177,95922.1%
27.5-Year Residential Real Property structure (39yr commercial)$626,19577.9%

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 1.5925 (C band). Geographic factor: 0.94 (state resolver).

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MSU-Adjacent Student Rental

MSU-Adjacent Residential · SFR (long-term rental) · Built 2005 · 1850 sqft

$35,024
Year-1 federal savings @ 37%, 100% bonus
16.0%
5/7/15-yr reclass as % of depreciable basis
$591,890
Depreciable basis (18.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$57,3939.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$37,2666.3%
Total accelerated$94,65916.0%
27.5-Year Residential Real Property structure (39yr commercial)$497,23184.0%

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 1.5496 (C band). Geographic factor: 0.94 (state resolver).

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Bridger Foothills New-Build STR

Bridger Foothills (north) · SFR (short-term rental) · Built 2018 · 2400 sqft

$64,904
Year-1 federal savings @ 37%, 100% bonus
23.2%
5/7/15-yr reclass as % of depreciable basis
$755,170
Depreciable basis (18.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$124,36616.5%
7-year personal property (office equipment, certain agricultural)$2,7260.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$48,3246.4%
Total accelerated$175,41623.2%
27.5-Year Residential Real Property structure (39yr commercial)$579,75476.8%

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 1.3909 (B band). Geographic factor: 0.94 (state resolver).

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Gallatin Gateway Big Sky Feeder STR

Gallatin Gateway / Four Corners (Big Sky corridor) · SFR (short-term rental) · Built 2014 · 2200 sqft

$58,564
Year-1 federal savings @ 37%, 100% bonus
23.5%
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)$114,47317.0%
7-year personal property (office equipment, certain agricultural)$2,5880.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$41,2216.1%
Total accelerated$158,28223.5%
27.5-Year Residential Real Property structure (39yr commercial)$515,24876.5%

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 1.2867 (B band). Geographic factor: 0.94 (state resolver).

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Belgrade Suburban LTR

Belgrade / suburban Gallatin County · SFR (long-term rental) · Built 2012 · 2000 sqft

$24,472
Year-1 federal savings @ 37%, 100% bonus
15.4%
5/7/15-yr reclass as % of depreciable basis
$430,500
Depreciable basis (18.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$38,1268.9%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$28,0146.5%
Total accelerated$66,14015.4%
27.5-Year Residential Real Property structure (39yr commercial)$364,36084.6%

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 1.1954 (A band). Geographic factor: 0.94 (state resolver).

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