5 representative Maui-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 |
|---|---|---|---|---|---|
| Kaanapali Condo (regulatory-risk flagged) West Maui (Kaanapali / Lahaina area) · CONDO · STR |
$1,485,000 | 26.9% | $81,951 | 44.5% | B |
| Wailea Resort Condo South Maui (Wailea / Kihei) · CONDO · STR |
$1,850,000 | 26.4% | $102,062 | 43.5% | B |
| Upcountry Kula SFR Upcountry Maui (Kula / Makawao) · SFR · STR |
$1,125,000 | 27.4% | $62,694 | 45.0% | A_low |
| Hana Rural Vacation Rental Hana (East Maui rural) · SFR · STR |
$925,000 | 26.6% | $51,846 | 43.1% | A |
| Paia North Shore SFR LTR North Shore (Paia / Haiku) · SFR |
$1,325,000 | 17.2% | $46,470 | 45.0% | 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.
West Maui (Kaanapali / Lahaina area) · CONDO (short-term rental) · Built 2002 · 1450 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $163,500 | 19.9% |
| 7-year personal property (office equipment, certain agricultural) | $4,665 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $53,324 | 6.5% |
| Total accelerated | $221,489 | 26.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $601,943 | 73.1% |
For this fixture, the engine used 44.5% 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 1.25 (B band). Geographic factor: 1.25 (state resolver).
South Maui (Wailea / Kihei) · CONDO (short-term rental) · Built 2008 · 1650 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $203,228 | 19.4% |
| 7-year personal property (office equipment, certain agricultural) | $5,647 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $66,969 | 6.4% |
| Total accelerated | $275,844 | 26.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $769,406 | 73.6% |
For this fixture, the engine used 43.5% 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 1.4098 (B band). Geographic factor: 1.25 (state resolver).
Upcountry Maui (Kula / Makawao) · 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) | $124,500 | 20.1% |
| 7-year personal property (office equipment, certain agricultural) | $3,538 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $41,406 | 6.7% |
| Total accelerated | $169,444 | 27.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $449,306 | 72.6% |
For this fixture, the engine used 45.0% 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 0.8295 (A_low band). Geographic factor: 1.25 (state resolver).
Hana (East Maui rural) · SFR (short-term rental) · Built 2010 · 1800 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $103,298 | 19.6% |
| 7-year personal property (office equipment, certain agricultural) | $3,246 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $33,579 | 6.4% |
| Total accelerated | $140,123 | 26.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $386,480 | 73.4% |
For this fixture, the engine used 43.1% 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 0.8927 (A band). Geographic factor: 1.25 (state resolver).
North Shore (Paia / Haiku) · SFR (long-term rental) · Built 2005 · 1950 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $76,167 | 10.5% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $49,429 | 6.8% |
| Total accelerated | $125,596 | 17.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $603,154 | 82.8% |
For this fixture, the engine used 45.0% 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 1.076 (A band). Geographic factor: 1.25 (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.