Big Bear cost segregation examples

5 representative Big Bear-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
Big Bear Lake Lakefront SFR
Big Bear Lake (city, lakefront) · SFR · STR
$875,000 28.2% $58,716 35.7% A
Moonridge Ski Cabin
Moonridge (Bear Mountain Resort base) · SFR · STR
$685,000 28.8% $46,919 35.7% A_low
Big Bear City SFR STR
Big Bear City (unincorporated) · SFR · STR
$485,000 25.8% $30,098 35.0% A_low
Fawnskin Lakeview Cabin
Fawnskin (north shore) · SFR · STR
$595,000 28.9% $40,926 35.7% A_low
Sugarloaf Rural LTR
Sugarloaf (eastern, rural) · SFR
$365,000 10.8% $9,443 35.0% A_low

"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.

Big Bear Lake Lakefront SFR

Big Bear Lake (city, lakefront) · SFR (short-term rental) · Built 1998 · 2200 sqft

$58,716
Year-1 federal savings @ 37%, 100% bonus
28.2%
5/7/15-yr reclass as % of depreciable basis
$562,625
Depreciable basis (35.7% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$118,64021.1%
7-year personal property (office equipment, certain agricultural)$3,1230.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$36,9306.6%
Total accelerated$158,69328.2%
27.5-Year Residential Real Property structure (39yr commercial)$403,93271.8%

Land allocation note

For this fixture, the engine used 35.7% 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 0.8765 (A band). Geographic factor: 1.18 (state resolver).

Order a study for a similar property →

Moonridge Ski Cabin

Moonridge (Bear Mountain Resort base) · SFR (short-term rental) · Built 2008 · 1900 sqft

$46,919
Year-1 federal savings @ 37%, 100% bonus
28.8%
5/7/15-yr reclass as % of depreciable basis
$440,455
Depreciable basis (35.7% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$96,66621.9%
7-year personal property (office equipment, certain agricultural)$2,6910.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$27,4516.2%
Total accelerated$126,80828.8%
27.5-Year Residential Real Property structure (39yr commercial)$313,64771.2%

Land allocation note

For this fixture, the engine used 35.7% 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 0.792 (A_low band). Geographic factor: 1.18 (state resolver).

Order a study for a similar property →

Big Bear City SFR STR

Big Bear City (unincorporated) · SFR (short-term rental) · Built 2002 · 1750 sqft

$30,098
Year-1 federal savings @ 37%, 100% bonus
25.8%
5/7/15-yr reclass as % of depreciable basis
$315,250
Depreciable basis (35.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$69,30822.0%
7-year personal property (office equipment, certain agricultural)$1,9960.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$10,0413.2%
Total accelerated$81,34525.8%
27.5-Year Residential Real Property structure (39yr commercial)$233,90574.2%

Land allocation note

For this fixture, the engine used 35.0% 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 0.7171 (A_low band). Geographic factor: 1.18 (state resolver).

Order a study for a similar property →

Fawnskin Lakeview Cabin

Fawnskin (north shore) · SFR (short-term rental) · Built 2015 · 1850 sqft

$40,926
Year-1 federal savings @ 37%, 100% bonus
28.9%
5/7/15-yr reclass as % of depreciable basis
$382,585
Depreciable basis (35.7% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$82,59621.6%
7-year personal property (office equipment, certain agricultural)$2,8120.7%
15-year land improvements (paving, landscaping, fencing, site lighting)$25,2046.6%
Total accelerated$110,61228.9%
27.5-Year Residential Real Property structure (39yr commercial)$271,97371.1%

Land allocation note

For this fixture, the engine used 35.7% 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 0.7733 (A_low band). Geographic factor: 1.18 (state resolver).

Order a study for a similar property →

Sugarloaf Rural LTR

Sugarloaf (eastern, rural) · SFR (long-term rental) · Built 1995 · 1500 sqft

$9,443
Year-1 federal savings @ 37%, 100% bonus
10.8%
5/7/15-yr reclass as % of depreciable basis
$237,250
Depreciable basis (35.0% land removed)

Component breakdown

MACRS classReclassified amount% of basis
5-year personal property (FF&E, appliances, decorative finishes, certain electrical)$17,4317.3%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$8,0903.4%
Total accelerated$25,52110.8%
27.5-Year Residential Real Property structure (39yr commercial)$211,72989.2%

Land allocation note

For this fixture, the engine used 35.0% 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 0.7264 (A_low band). Geographic factor: 1.18 (state resolver).

Order a study for a similar property →

Want this run for your actual Big Bear property?

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.