5 representative Chicago-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.
| Example | Price | Reclass % | Y1 fed savings @ 37% | Land % | Recon band |
|---|---|---|---|---|---|
| Lincoln Park SFR Flip Lincoln Park / Bucktown / Wicker Park · SFR |
$685,000 | 14.9% | $28,168 | 25.5% | B |
| Logan Square Two-Flat Investor Logan Square / Avondale · DUPLEX |
$545,000 | 11.6% | $17,516 | 25.0% | A_low |
| Pilsen Three-Flat BRRRR Pilsen / Bridgeport (Lower West Side) · TRIPLEX |
$425,000 | 12.7% | $15,003 | 25.0% | A_low |
| South Loop Condo Rental South Loop / West Loop (downtown-adjacent condo) · CONDO |
$685,000 | 10.2% | $13,135 | 48.9% | C |
| Oak Park Suburban SFR LTR Oak Park / Evanston (suburban Cook County) · SFR |
$485,000 | 11.2% | $15,604 | 22.0% | 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.
Lincoln Park / Bucktown / Wicker Park · SFR (long-term rental) · Built 1908 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $39,415 | 7.7% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $36,716 | 7.2% |
| Total accelerated | $76,131 | 14.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $434,194 | 85.1% |
For this fixture, the engine used 25.5% 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.
The engine computed a reconciliation factor (rf_raw) of 1.2842 (B band). Geographic factor: 0.95 (metro_calibrated resolver).
Logan Square / Avondale · DUPLEX (long-term rental) · Built 1922 · 2800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $31,910 | 7.8% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $15,430 | 3.8% |
| Total accelerated | $47,340 | 11.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $361,410 | 88.4% |
For this fixture, the engine used 25.0% 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.
The engine computed a reconciliation factor (rf_raw) of 0.7931 (A_low band). Geographic factor: 0.95 (metro_calibrated resolver).
Pilsen / Bridgeport (Lower West Side) · TRIPLEX (long-term rental) · Built 1898 · 3000 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $29,183 | 9.2% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $11,365 | 3.6% |
| Total accelerated | $40,548 | 12.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $278,202 | 87.3% |
For this fixture, the engine used 25.0% 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.
The engine computed a reconciliation factor (rf_raw) of 0.6167 (A_low band). Geographic factor: 0.95 (metro_calibrated resolver).
South Loop / West Loop (downtown-adjacent condo) · CONDO (long-term rental) · Built 2014 · 1350 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $32,189 | 9.2% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $3,312 | 0.9% |
| Total accelerated | $35,501 | 10.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $314,388 | 89.9% |
For this fixture, the engine used 48.9% 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.
The engine computed a reconciliation factor (rf_raw) of 1.6138 (C band). Geographic factor: 0.95 (metro_calibrated resolver).
Oak Park / Evanston (suburban Cook County) · SFR (long-term rental) · Built 1925 · 2100 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $29,470 | 7.8% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $12,703 | 3.4% |
| Total accelerated | $42,173 | 11.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $336,127 | 88.9% |
For this fixture, the engine used 22.0% 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.
The engine computed a reconciliation factor (rf_raw) of 0.8914 (A band). Geographic factor: 1.08 (state resolver).
The same engine, with your specific address, year built, square footage, renovation history, and STR/LTR designation. Studies start at $495 for residential under $300K; full pricing on the main site.