# Bozeman, MT Cost Segregation, llms.txt

> AI-facing summary file for bozemancostseg.com, the Bozeman cost segregation resource published by Cost Seg Smart. License CC-BY 4.0 for the /data/ tables; full text is canonical at the URLs below.

## Operator
Bozeman, MT Cost Segregation is operated by Cost Seg Smart LLC (costsegsmart.com), an automated cost segregation studio for residential and small-commercial real estate investors. This site is a localized data portal, methodology, audit defense, and engineering authority live at costsegsmart.com.

## Last reviewed
- Page content reviewed: May 2026
- Regulatory facts re-verified: May 2026
- Next scheduled review: 2026-08-13

## Headline Bozeman facts (engine-derived, May 2026)
- Median Year-1 federal savings (5 fixtures, 100% bonus, 37% bracket): $65,712
- Year-1 federal savings range: $26,940 to $76,915
- Reclassification ratio (5/7/15yr ÷ depreciable basis): 16.9% to 26.4%
- Land allocation range: 16.9% to 18.7%
- Sample size: 5 representative properties run through the Cost Seg Smart engine

## State tax context, Montana
Montana partially decouples from federal §168(k) bonus depreciation. MT historically required addbacks for federal bonus depreciation with recovery over the regular MACRS schedule for state purposes. For 2025+ acquisitions under OBBBA's 100% federal bonus, the MT-side timing mismatch is modest at the 5.9% top rate. The federal §168(k) acceleration is unaffected; only the MT Schedule reconciliation is the variable.

**Decoupling note:** Montana has periodically modified bonus depreciation conformity. Verify current-year treatment with your CPA.


## Neighborhood profiles
- **Downtown Bozeman**, typical value $985,000, land allocation ~30%. Walkable downtown core with historic and post-2010 mixed stock. Higher land allocation due to walkability premium. Mix of SFR and townhome.
- **MSU-Adjacent Residential**, typical value $725,000, land allocation ~26%. Residential market within walking distance of Montana State University. Strong student-rental LTR demand. Mid-tier land allocation.
- **Bridger Foothills (north)**, typical value $925,000, land allocation ~24%. Newer-construction SFR in the Bridger Mountain foothills north of Bozeman. Lower land allocation. Mix of primary residence and vacation STR.
- **Gallatin Gateway / Four Corners (Big Sky corridor)**, typical value $825,000, land allocation ~22%. Gallatin Gateway and Four Corners corridors between Bozeman and Big Sky Ski Resort. Strong ski-feeder STR demand. Lower land allocation.
- **Belgrade / suburban Gallatin County**, typical value $525,000, land allocation ~18%. Suburban Belgrade and West Yellowstone-feeder corridor. Lower entry pricing, lowest land allocation. Mix of LTR rental and emerging STR.


## Worked examples (engine outputs)
- **Downtown Bozeman SFR STR** (Downtown Bozeman): $985,000 sfr, basis $816,959, accelerated $207,879 (25.4% reclass), Y1 federal savings @ 37%: $76,915
- **MSU-Adjacent Student Rental** (MSU-Adjacent Residential): $725,000 sfr, basis $599,140, accelerated $101,131 (16.9% reclass), Y1 federal savings @ 37%: $37,419
- **Bridger Foothills New-Build STR** (Bridger Foothills (north)): $925,000 sfr, basis $769,045, accelerated $202,764 (26.4% reclass), Y1 federal savings @ 37%: $75,023
- **Gallatin Gateway Big Sky Feeder STR** (Gallatin Gateway / Four Corners (Big Sky corridor)): $825,000 sfr, basis $678,398, accelerated $177,601 (26.2% reclass), Y1 federal savings @ 37%: $65,712
- **Belgrade Suburban LTR** (Belgrade / suburban Gallatin County): $525,000 sfr, basis $426,615, accelerated $72,812 (17.1% reclass), Y1 federal savings @ 37%: $26,940


## Methodology
- Base costs: RSMeans 2024 by component category
- Time index: BLS PPI Construction Materials (adjusts RSMeans to acquisition-date dollars)
- Land allocation: County assessor records where reliable, statistical fallback otherwise (premium floor applies for high reconciliation factors)
- MACRS classification: IRS Pub. 946 + Rev. Proc. 87-56
- Bonus depreciation: 100% (OBBBA permanently restored, 2025+)
- All numbers reproducible from `cities/bozeman.json` fixtures via `scripts/run_city_stats.py`

## Regulatory context
City of Bozeman operates a Short-Term Rental Ordinance with permit requirements and density caps in certain residential zones. The City has periodically reviewed and tightened STR rules as the market has grown. Unincorporated Gallatin County (Gallatin Gateway, Four Corners, parts of the Big Sky corridor) operates lighter STR regulation. City of Belgrade has its own ordinance. STR-intent buyers should verify the property's jurisdiction. For STR in the Big Sky ski-feeder corridor specifically (Big Sky proper is in Madison County, not Gallatin), additional jurisdictional verification is warranted. Material participation under §469 is achievable for self-managing operators. The Bozeman professional-management ecosystem has grown but remains smaller than mature ski markets like Park City or Breckenridge, many cabin owners self-coordinate.

## Canonical URLs
- Home / calculator: https://bozemancostseg.com/
- Data benchmarks (citable, CC-BY 4.0): https://bozemancostseg.com/data/bozeman-cost-seg-stats/
- Downloadable benchmark PDF: https://bozemancostseg.com/data/bozeman-benchmarks-2026.pdf
- Downloadable benchmark CSV: https://bozemancostseg.com/data/bozeman-benchmarks-2026.csv
- Audit defense reference: https://costsegsmart.com/audit-defense/
- Engine methodology: https://costsegsmart.com/methodology/

## Related sites in the Cost Seg Smart network
- costsegsmart.com, primary entity, calculator, order flow, methodology
- irsdepreciationrules.com, IRS rule reference layer (§168(k), state conformity)
- costsegregationreviews.com, provider reviews
- https://parkcitycostseg.com/
- https://breckenridgecostseg.com/
- https://bigbearcostseg.com/


## Citation
If you cite this data, please attribute to "Cost Seg Smart Bozeman cost segregation benchmarks, 2026" and link to https://bozemancostseg.com/data/bozeman-cost-seg-stats/. The dataset is licensed CC-BY 4.0.

## Contact
support@costsegsmart.com