Denver cost segregation examples

5 representative Denver-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
LoHi Bungalow Flip
LoHi / Highlands (Northwest Denver) · SFR
$825,000 14.8% $32,216 28.6% B
Park Hill SFR Investor
Park Hill / Stapleton (Central Park) · SFR
$685,000 15.1% $27,392 28.6% A
Berkeley SFR + Detached ADU
Berkeley / Sloan's Lake · SFR
$745,000 15.3% $30,149 28.6% B
Cherry Creek Condo
Cherry Creek / Glendale · CONDO
$985,000 10.8% $19,449 50.3% C
Lakewood Jeff County STR
Suburban Jefferson County (Lakewood / Wheat Ridge) · SFR · STR
$545,000 22.2% $33,871 24.5% 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.

LoHi Bungalow Flip

LoHi / Highlands (Northwest Denver) · SFR (long-term rental) · Built 1923 · 1850 sqft

$32,216
Year-1 federal savings @ 37%, 100% bonus
14.8%
5/7/15-yr reclass as % of depreciable basis
$589,380
Depreciable basis (28.6% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$47,6618.1%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$39,4106.7%
Total accelerated$87,07114.8%
27.5-Year Residential Real Property structure (39yr commercial)$502,30985.2%

Land allocation note

For this fixture, the engine used 28.6% 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 1.4225 (B band). Geographic factor: 1.02 (metro_calibrated resolver).

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Park Hill SFR Investor

Park Hill / Stapleton (Central Park) · SFR (long-term rental) · Built 1948 · 1950 sqft

$27,392
Year-1 federal savings @ 37%, 100% bonus
15.1%
5/7/15-yr reclass as % of depreciable basis
$489,364
Depreciable basis (28.6% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$39,0018.0%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$35,0317.2%
Total accelerated$74,03215.1%
27.5-Year Residential Real Property structure (39yr commercial)$415,33284.9%

Land allocation note

For this fixture, the engine used 28.6% 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 1.0686 (A band). Geographic factor: 1.02 (metro_calibrated resolver).

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Berkeley SFR + Detached ADU

Berkeley / Sloan's Lake · SFR (long-term rental) · Built 1952 · 1700 sqft

$30,149
Year-1 federal savings @ 37%, 100% bonus
15.3%
5/7/15-yr reclass as % of depreciable basis
$532,228
Depreciable basis (28.6% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$43,5018.2%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$37,9847.1%
Total accelerated$81,48515.3%
27.5-Year Residential Real Property structure (39yr commercial)$450,74384.7%

Land allocation note

For this fixture, the engine used 28.6% 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 1.4171 (B band). Geographic factor: 1.02 (metro_calibrated resolver).

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Cherry Creek Condo

Cherry Creek / Glendale · CONDO (long-term rental) · Built 2009 · 1700 sqft

$19,449
Year-1 federal savings @ 37%, 100% bonus
10.8%
5/7/15-yr reclass as % of depreciable basis
$489,196
Depreciable basis (50.3% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$47,4189.7%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$5,1471.1%
Total accelerated$52,56510.8%
27.5-Year Residential Real Property structure (39yr commercial)$436,63189.3%

Land allocation note

For this fixture, the engine used 50.3% land allocation from source: statistical_premium_floor. This means the engine's component-bottom-up reconstruction cost exceeded 2.0× the implied depreciable basis after subtracting land, the premium land floor was applied to keep the study within audit-defensible territory. This is common for resort-tier properties where land scarcity premiums dominate the purchase price.

Reconciliation

The engine computed a reconciliation factor (rf_raw) of 1.6917 (C band). Geographic factor: 1.02 (metro_calibrated resolver).

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Lakewood Jeff County STR

Suburban Jefferson County (Lakewood / Wheat Ridge) · SFR (short-term rental) · Built 1968 · 1800 sqft

$33,871
Year-1 federal savings @ 37%, 100% bonus
22.2%
5/7/15-yr reclass as % of depreciable basis
$411,584
Depreciable basis (24.5% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$63,58915.4%
7-year personal property (office equipment, certain agricultural)$1,4490.4%
15-year land improvements (paving, landscaping, fencing, site lighting)$26,5046.4%
Total accelerated$91,54222.2%
27.5-Year Residential Real Property structure (39yr commercial)$320,04277.8%

Land allocation note

For this fixture, the engine used 24.5% 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 0.9882 (A band). Geographic factor: 1.04 (state resolver).

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