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 25.4% $76,915 17.1% C
MSU-Adjacent Student Rental
MSU-Adjacent Residential · SFR
$725,000 16.9% $37,419 17.4% B
Bridger Foothills New-Build STR
Bridger Foothills (north) · SFR · STR
$925,000 26.4% $75,023 16.9% B
Gallatin Gateway Big Sky Feeder STR
Gallatin Gateway / Four Corners (Big Sky corridor) · SFR · STR
$825,000 26.2% $65,712 17.8% A
Belgrade Suburban LTR
Belgrade / suburban Gallatin County · SFR
$525,000 17.1% $26,940 18.7% 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

$76,915
Year-1 federal savings @ 37%, 100% bonus
25.4%
5/7/15-yr reclass as % of depreciable basis
$816,959
Depreciable basis (17.1% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$151,45118.5%
7-year personal property (office equipment, certain agricultural)$3,7470.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$52,6826.4%
Total accelerated$207,87925.4%
27.5-Year Residential Real Property structure (39yr commercial)$609,08074.6%

Land allocation note

For this fixture, the engine used 17.1% 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 1.6066 (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

$37,419
Year-1 federal savings @ 37%, 100% bonus
16.9%
5/7/15-yr reclass as % of depreciable basis
$599,140
Depreciable basis (17.4% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$61,19210.2%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$39,9406.7%
Total accelerated$101,13116.9%
27.5-Year Residential Real Property structure (39yr commercial)$498,00983.1%

Land allocation note

For this fixture, the engine used 17.4% 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 1.495 (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

$75,023
Year-1 federal savings @ 37%, 100% bonus
26.4%
5/7/15-yr reclass as % of depreciable basis
$769,045
Depreciable basis (16.9% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$151,30119.7%
7-year personal property (office equipment, certain agricultural)$4,7530.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$46,7096.1%
Total accelerated$202,76426.4%
27.5-Year Residential Real Property structure (39yr commercial)$566,28173.6%

Land allocation note

For this fixture, the engine used 16.9% 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 1.3041 (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

$65,712
Year-1 federal savings @ 37%, 100% bonus
26.2%
5/7/15-yr reclass as % of depreciable basis
$678,398
Depreciable basis (17.8% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$130,79419.3%
7-year personal property (office equipment, certain agricultural)$3,5220.5%
15-year land improvements (paving, landscaping, fencing, site lighting)$43,2856.4%
Total accelerated$177,60126.2%
27.5-Year Residential Real Property structure (39yr commercial)$500,79773.8%

Land allocation note

For this fixture, the engine used 17.8% 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 1.2372 (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

$26,940
Year-1 federal savings @ 37%, 100% bonus
17.1%
5/7/15-yr reclass as % of depreciable basis
$426,615
Depreciable basis (18.7% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$44,00010.3%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$28,8126.8%
Total accelerated$72,81217.1%
27.5-Year Residential Real Property structure (39yr commercial)$353,80382.9%

Land allocation note

For this fixture, the engine used 18.7% 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 1.0458 (A band). Geographic factor: 0.94 (state resolver).

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