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 | 28.9% | $79,532 | 50.0% | A |
| Wailea Resort Condo South Maui (Wailea / Kihei) · CONDO · STR |
$1,850,000 | 26.6% | $90,955 | 50.0% | A |
| Upcountry Kula SFR Upcountry Maui (Kula / Makawao) · SFR · STR |
$1,125,000 | 31.9% | $73,092 | 45.0% | A_low |
| Hana Rural Vacation Rental Hana (East Maui rural) · SFR · STR |
$925,000 | 34.0% | $64,036 | 45.0% | A_low |
| Paia North Shore SFR LTR North Shore (Paia / Haiku) · SFR |
$1,325,000 | 17.6% | $47,495 | 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) | $168,516 | 22.7% |
| 7-year personal property (office equipment, certain agricultural) | $4,032 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $42,404 | 5.7% |
| Total accelerated | $214,952 | 28.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $527,548 | 71.1% |
For this fixture, the engine used 50.0% land allocation from source: statistical_premium_floor. This means the engine's component-bottom-up reconstruction cost exceeded 2.0× the implied depreciable basis after subtracting land, the premium land floor was applied to keep the study within audit-defensible territory. This is common for resort-tier properties where land scarcity premiums dominate the purchase price.
The engine computed a reconciliation factor (rf_raw) of 1.0961 (A 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) | $188,178 | 20.3% |
| 7-year personal property (office equipment, certain agricultural) | $3,983 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $53,664 | 5.8% |
| Total accelerated | $245,825 | 26.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $679,175 | 73.4% |
For this fixture, the engine used 50.0% land allocation from source: statistical_premium_floor. This means the engine's component-bottom-up reconstruction cost exceeded 2.0× the implied depreciable basis after subtracting land, the premium land floor was applied to keep the study within audit-defensible territory. This is common for resort-tier properties where land scarcity premiums dominate the purchase price.
The engine computed a reconciliation factor (rf_raw) of 1.2212 (A 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) | $142,598 | 23.0% |
| 7-year personal property (office equipment, certain agricultural) | $3,533 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $51,415 | 8.3% |
| Total accelerated | $197,546 | 31.9% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $421,204 | 68.1% |
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 0.8165 (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) | $121,450 | 23.9% |
| 7-year personal property (office equipment, certain agricultural) | $3,462 | 0.7% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $48,157 | 9.5% |
| Total accelerated | $173,069 | 34.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $335,681 | 66.0% |
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 0.8198 (A_low 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) | $62,732 | 8.6% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $65,634 | 9.0% |
| Total accelerated | $128,366 | 17.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $600,384 | 82.4% |
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 1.0976 (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.