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 | 22.6% | $68,357 | 45.0% | B |
| Wailea Resort Condo South Maui (Wailea / Kihei) · CONDO · STR |
$1,850,000 | 21.6% | $81,139 | 45.0% | B |
| Upcountry Kula SFR Upcountry Maui (Kula / Makawao) · SFR · STR |
$1,125,000 | 27.8% | $63,744 | 45.0% | A |
| Hana Rural Vacation Rental Hana (East Maui rural) · SFR · STR |
$925,000 | 27.1% | $50,919 | 45.0% | A |
| Paia North Shore SFR LTR North Shore (Paia / Haiku) · SFR |
$1,325,000 | 16.2% | $43,765 | 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) | $132,904 | 16.3% |
| 7-year personal property (office equipment, certain agricultural) | $3,682 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $48,163 | 5.9% |
| Total accelerated | $184,749 | 22.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $632,001 | 77.4% |
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 1.3206 (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) | $155,143 | 15.2% |
| 7-year personal property (office equipment, certain agricultural) | $3,638 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $60,514 | 5.9% |
| Total accelerated | $219,295 | 21.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $798,205 | 78.4% |
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 1.4514 (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) | $130,428 | 21.1% |
| 7-year personal property (office equipment, certain agricultural) | $3,427 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $38,426 | 6.2% |
| Total accelerated | $172,281 | 27.8% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $446,469 | 72.2% |
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 0.8878 (A 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) | $103,649 | 20.4% |
| 7-year personal property (office equipment, certain agricultural) | $3,358 | 0.7% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $30,613 | 6.0% |
| Total accelerated | $137,620 | 27.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $371,130 | 72.9% |
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 0.9231 (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) | $67,502 | 9.3% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $50,781 | 7.0% |
| Total accelerated | $118,283 | 16.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $610,467 | 83.8% |
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 1.1489 (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.