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 | 30.7% | $56,496 | 20.4% | A |
| Wears Valley New-Build Cabin Wears Valley · SFR · STR |
$595,000 | 33.3% | $58,685 | 20.0% | A |
| Cobbly Nob Luxury Chalet Cobbly Nob / Chalet Village · SFR · STR |
$1,100,000 | 27.1% | $87,812 | 20.4% | A |
| Sevierville Family Cabin Sevierville (Pigeon Forge corridor) · SFR · STR |
$485,000 | 32.4% | $46,500 | 20.0% | A |
| Cosby LTR Cabin Cosby / Newport (east of Gatlinburg) · SFR |
$385,000 | 16.7% | $18,978 | 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) | $116,228 | 23.4% |
| 7-year personal property (office equipment, certain agricultural) | $2,723 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $33,742 | 6.8% |
| Total accelerated | $152,693 | 30.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $344,807 | 69.3% |
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 1.0458 (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) | $124,394 | 26.1% |
| 7-year personal property (office equipment, certain agricultural) | $3,376 | 0.7% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $30,837 | 6.5% |
| Total accelerated | $158,607 | 33.3% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $317,393 | 66.7% |
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 0.9108 (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) | $176,360 | 20.1% |
| 7-year personal property (office equipment, certain agricultural) | $3,243 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $57,726 | 6.6% |
| Total accelerated | $237,329 | 27.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $638,271 | 72.9% |
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 1.0997 (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) | $103,936 | 26.8% |
| 7-year personal property (office equipment, certain agricultural) | $2,086 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $19,653 | 5.1% |
| Total accelerated | $125,675 | 32.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $262,325 | 67.6% |
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 0.8568 (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) | $22,175 | 7.2% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $29,117 | 9.5% |
| Total accelerated | $51,292 | 16.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $256,708 | 83.3% |
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 1.0752 (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.