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 31.6% $93,993 18.4% B
MSU-Adjacent Student Rental
MSU-Adjacent Residential · SFR
$725,000 16.7% $36,562 18.4% B
Bridger Foothills New-Build STR
Bridger Foothills (north) · SFR · STR
$925,000 31.3% $87,467 18.4% A
Gallatin Gateway Big Sky Feeder STR
Gallatin Gateway / Four Corners (Big Sky corridor) · SFR · STR
$825,000 32.6% $81,177 18.4% A
Belgrade Suburban LTR
Belgrade / suburban Gallatin County · SFR
$525,000 15.5% $24,655 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

$93,993
Year-1 federal savings @ 37%, 100% bonus
31.6%
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)$173,18221.5%
7-year personal property (office equipment, certain agricultural)$2,4240.3%
15-year land improvements (paving, landscaping, fencing, site lighting)$78,4309.8%
Total accelerated$254,03631.6%
27.5-Year Residential Real Property structure (39yr commercial)$550,11868.4%

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 1.3319 (B 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

$36,562
Year-1 federal savings @ 37%, 100% bonus
16.7%
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)$43,3857.3%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$55,4309.4%
Total accelerated$98,81516.7%
27.5-Year Residential Real Property structure (39yr commercial)$493,07583.3%

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 1.4666 (B 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

$87,467
Year-1 federal savings @ 37%, 100% bonus
31.3%
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)$163,17021.6%
7-year personal property (office equipment, certain agricultural)$2,8100.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$70,4189.3%
Total accelerated$236,39831.3%
27.5-Year Residential Real Property structure (39yr commercial)$518,77268.7%

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 1.1874 (A 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

$81,177
Year-1 federal savings @ 37%, 100% bonus
32.6%
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)$153,46622.8%
7-year personal property (office equipment, certain agricultural)$2,6680.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$63,2639.4%
Total accelerated$219,39732.6%
27.5-Year Residential Real Property structure (39yr commercial)$454,13367.4%

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 1.0886 (A 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

$24,655
Year-1 federal savings @ 37%, 100% bonus
15.5%
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)$27,5676.4%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$39,0679.1%
Total accelerated$66,63415.5%
27.5-Year Residential Real Property structure (39yr commercial)$363,86684.5%

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 1.1433 (A band). Geographic factor: 0.94 (state resolver).

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