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.
| Example | Price | Reclass % | Y1 fed savings @ 37% | Land % | Recon band |
|---|---|---|---|---|---|
| Big Bear Lake Lakefront SFR Big Bear Lake (city, lakefront) · SFR · STR |
$875,000 | 26.1% | $55,228 | 34.7% | A_low |
| Moonridge Ski Cabin Moonridge (Bear Mountain Resort base) · SFR · STR |
$685,000 | 26.4% | $42,098 | 37.1% | A_low |
| Big Bear City SFR STR Big Bear City (unincorporated) · SFR · STR |
$485,000 | 25.0% | $29,465 | 34.2% | A_low |
| Fawnskin Lakeview Cabin Fawnskin (north shore) · SFR · STR |
$595,000 | 26.2% | $37,768 | 34.4% | A_low |
| Sugarloaf Rural LTR Sugarloaf (eastern, rural) · SFR |
$365,000 | 16.0% | $14,302 | 33.7% | 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 (city, lakefront) · SFR (short-term rental) · Built 1998 · 2200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $110,304 | 19.3% |
| 7-year personal property (office equipment, certain agricultural) | $3,235 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $35,725 | 6.2% |
| Total accelerated | $149,264 | 26.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $422,374 | 73.9% |
For this fixture, the engine used 34.7% 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.
The engine computed a reconciliation factor (rf_raw) of 0.8186 (A_low band). Geographic factor: 1.18 (state resolver).
Moonridge (Bear Mountain Resort base) · SFR (short-term rental) · Built 2008 · 1900 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $83,634 | 19.4% |
| 7-year personal property (office equipment, certain agricultural) | $2,414 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $27,730 | 6.4% |
| Total accelerated | $113,779 | 26.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $316,812 | 73.6% |
For this fixture, the engine used 37.1% 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.
The engine computed a reconciliation factor (rf_raw) of 0.7304 (A_low band). Geographic factor: 1.18 (state resolver).
Big Bear City (unincorporated) · SFR (short-term rental) · Built 2002 · 1750 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $57,316 | 18.0% |
| 7-year personal property (office equipment, certain agricultural) | $1,419 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $20,900 | 6.6% |
| Total accelerated | $79,635 | 25.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $239,349 | 75.0% |
For this fixture, the engine used 34.2% 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 0.6648 (A_low band). Geographic factor: 1.18 (state resolver).
Fawnskin (north shore) · SFR (short-term rental) · Built 2015 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $75,975 | 19.5% |
| 7-year personal property (office equipment, certain agricultural) | $1,969 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $24,132 | 6.2% |
| Total accelerated | $102,076 | 26.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $288,303 | 73.9% |
For this fixture, the engine used 34.4% 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.
The engine computed a reconciliation factor (rf_raw) of 0.7759 (A_low band). Geographic factor: 1.18 (state resolver).
Sugarloaf (eastern, rural) · SFR (long-term rental) · Built 1995 · 1500 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $22,358 | 9.2% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $16,297 | 6.7% |
| Total accelerated | $38,655 | 16.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $203,522 | 84.0% |
For this fixture, the engine used 33.7% 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.
The engine computed a reconciliation factor (rf_raw) of 0.66 (A_low band). Geographic factor: 1.18 (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.