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 36.7% $76,450 35.7% A_low
Moonridge Ski Cabin
Moonridge (Bear Mountain Resort base) · SFR · STR
$685,000 33.1% $53,904 35.7% A_low
Big Bear City SFR STR
Big Bear City (unincorporated) · SFR · STR
$485,000 31.5% $36,743 35.0% A_low
Fawnskin Lakeview Cabin
Fawnskin (north shore) · SFR · STR
$595,000 32.5% $45,967 35.7% A_low
Sugarloaf Rural LTR
Sugarloaf (eastern, rural) · SFR
$365,000 15.9% $13,929 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

$76,450
Year-1 federal savings @ 37%, 100% bonus
36.7%
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)$147,05926.1%
7-year personal property (office equipment, certain agricultural)$3,2190.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$56,34310.0%
Total accelerated$206,62136.7%
27.5-Year Residential Real Property structure (39yr commercial)$356,00463.3%

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 0.745 (A_low 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

$53,904
Year-1 federal savings @ 37%, 100% bonus
33.1%
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)$112,54825.6%
7-year personal property (office equipment, certain agricultural)$2,7740.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$30,3656.9%
Total accelerated$145,68733.1%
27.5-Year Residential Real Property structure (39yr commercial)$294,76866.9%

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 0.7105 (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

$36,743
Year-1 federal savings @ 37%, 100% bonus
31.5%
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)$79,21025.1%
7-year personal property (office equipment, certain agricultural)$1,9960.6%
15-year land improvements (paving, landscaping, fencing, site lighting)$18,0995.7%
Total accelerated$99,30531.5%
27.5-Year Residential Real Property structure (39yr commercial)$215,94568.5%

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 0.6279 (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

$45,967
Year-1 federal savings @ 37%, 100% bonus
32.5%
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)$94,20024.6%
7-year personal property (office equipment, certain agricultural)$2,8120.7%
15-year land improvements (paving, landscaping, fencing, site lighting)$27,2227.1%
Total accelerated$124,23432.5%
27.5-Year Residential Real Property structure (39yr commercial)$258,35167.5%

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 0.6919 (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

$13,929
Year-1 federal savings @ 37%, 100% bonus
15.9%
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)$14,1686.0%
7-year personal property (office equipment, certain agricultural)$00.0%
15-year land improvements (paving, landscaping, fencing, site lighting)$23,4799.9%
Total accelerated$37,64715.9%
27.5-Year Residential Real Property structure (39yr commercial)$199,60384.1%

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 0.6584 (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.