5 representative Gatlinburg-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 |
|---|---|---|---|---|---|
| Downtown Gatlinburg Cabin STR Downtown Gatlinburg · SFR · STR |
$625,000 | 25.9% | $47,729 | 20.5% | A |
| Wears Valley New-Build Cabin Wears Valley · SFR · STR |
$595,000 | 27.2% | $47,298 | 20.9% | A |
| Cobbly Nob Luxury Chalet Cobbly Nob / Chalet Village · SFR · STR |
$1,100,000 | 27.0% | $87,425 | 20.3% | A |
| Sevierville Family Cabin Sevierville (Pigeon Forge corridor) · SFR · STR |
$485,000 | 26.7% | $38,495 | 19.7% | A |
| Cosby LTR Cabin Cosby / Newport (east of Gatlinburg) · SFR |
$385,000 | 17.4% | $19,840 | 20.2% | 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.
Downtown Gatlinburg · SFR (short-term rental) · Built 2018 · 1900 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $96,164 | 19.3% |
| 7-year personal property (office equipment, certain agricultural) | $2,514 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $30,319 | 6.1% |
| Total accelerated | $128,997 | 25.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $368,065 | 74.0% |
For this fixture, the engine used 20.5% 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 1.1149 (A band). Geographic factor: 0.89 (state resolver).
Wears Valley · SFR (short-term rental) · Built 2021 · 2100 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $96,176 | 20.4% |
| 7-year personal property (office equipment, certain agricultural) | $2,811 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $28,846 | 6.1% |
| Total accelerated | $127,833 | 27.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $342,812 | 72.8% |
For this fixture, the engine used 20.9% 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 0.907 (A band). Geographic factor: 0.89 (state resolver).
Cobbly Nob / Chalet Village · SFR (short-term rental) · Built 2015 · 3200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $176,821 | 20.2% |
| 7-year personal property (office equipment, certain agricultural) | $4,997 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $54,467 | 6.2% |
| Total accelerated | $236,284 | 27.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $640,416 | 73.0% |
For this fixture, the engine used 20.3% 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 1.1442 (A band). Geographic factor: 0.89 (state resolver).
Sevierville (Pigeon Forge corridor) · SFR (short-term rental) · Built 2019 · 1800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $77,970 | 20.0% |
| 7-year personal property (office equipment, certain agricultural) | $2,337 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $23,733 | 6.1% |
| Total accelerated | $104,040 | 26.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $285,221 | 73.3% |
For this fixture, the engine used 19.7% 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 0.9257 (A band). Geographic factor: 0.89 (state resolver).
Cosby / Newport (east of Gatlinburg) · SFR (long-term rental) · Built 2010 · 1600 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $32,183 | 10.5% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $21,438 | 7.0% |
| Total accelerated | $53,621 | 17.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $253,724 | 82.6% |
For this fixture, the engine used 20.2% 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 1.0042 (A band). Geographic factor: 0.89 (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.