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 | 24.2% | $44,574 | 20.4% | A |
| Wears Valley New-Build Cabin Wears Valley · SFR · STR |
$595,000 | 27.9% | $49,141 | 20.0% | A |
| Cobbly Nob Luxury Chalet Cobbly Nob / Chalet Village · SFR · STR |
$1,100,000 | 23.3% | $75,459 | 20.4% | A |
| Sevierville Family Cabin Sevierville (Pigeon Forge corridor) · SFR · STR |
$485,000 | 24.2% | $34,690 | 20.0% | A |
| Cosby LTR Cabin Cosby / Newport (east of Gatlinburg) · SFR |
$385,000 | 12.4% | $14,139 | 20.0% | 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.
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) | $88,565 | 17.8% |
| 7-year personal property (office equipment, certain agricultural) | $2,642 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $29,262 | 5.9% |
| Total accelerated | $120,469 | 24.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $377,031 | 75.8% |
For this fixture, the engine used 20.4% 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 1.1981 (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) | $101,319 | 21.3% |
| 7-year personal property (office equipment, certain agricultural) | $3,275 | 0.7% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $28,219 | 5.9% |
| Total accelerated | $132,813 | 27.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $343,187 | 72.1% |
For this fixture, the engine used 20.0% 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 1.0257 (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) | $146,011 | 16.7% |
| 7-year personal property (office equipment, certain agricultural) | $3,146 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $54,786 | 6.3% |
| Total accelerated | $203,943 | 23.3% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $671,657 | 76.7% |
For this fixture, the engine used 20.4% 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 1.2135 (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) | $80,881 | 20.8% |
| 7-year personal property (office equipment, certain agricultural) | $2,024 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $10,852 | 2.8% |
| Total accelerated | $93,757 | 24.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $294,243 | 75.8% |
For this fixture, the engine used 20.0% 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 0.9987 (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) | $28,027 | 9.1% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $10,187 | 3.3% |
| Total accelerated | $38,214 | 12.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $269,786 | 87.6% |
For this fixture, the engine used 20.0% 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 1.1755 (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.