5 representative Pigeon Forge-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 |
|---|---|---|---|---|---|
| Dollywood Corridor Cabin STR Dollywood corridor (Pigeon Forge Pkwy) · SFR · STR |
$565,000 | 31.4% | $52,601 | 20.0% | A |
| Wears Valley New-Build Family Cabin Wears Valley (shared with Gatlinburg) · SFR · STR |
$595,000 | 31.7% | $55,840 | 20.0% | A |
| Glades Road Arts-Area Cabin Glades Road / arts area · SFR · STR |
$585,000 | 31.4% | $54,011 | 20.4% | A |
| Sevierville Family-Resort SFR Sevierville (Pigeon Forge gateway) · SFR · STR |
$425,000 | 30.1% | $37,824 | 20.0% | A |
| Bluff Mountain Rural LTR Bluff Mountain / Boyds Creek (rural) · SFR |
$385,000 | 17.0% | $19,341 | 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.
Dollywood corridor (Pigeon Forge Pkwy) · SFR (short-term rental) · Built 2018 · 1950 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $110,173 | 24.4% |
| 7-year personal property (office equipment, certain agricultural) | $2,467 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $29,526 | 6.5% |
| Total accelerated | $142,166 | 31.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $309,834 | 68.5% |
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 0.9105 (A band). Geographic factor: 0.89 (state resolver).
Wears Valley (shared with Gatlinburg) · SFR (short-term rental) · Built 2020 · 2200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $118,662 | 24.9% |
| 7-year personal property (office equipment, certain agricultural) | $2,881 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $29,376 | 6.2% |
| Total accelerated | $150,919 | 31.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $325,081 | 68.3% |
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 0.8532 (A band). Geographic factor: 0.89 (state resolver).
Glades Road / arts area · SFR (short-term rental) · Built 2017 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $112,002 | 24.1% |
| 7-year personal property (office equipment, certain agricultural) | $2,685 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $31,289 | 6.7% |
| Total accelerated | $145,976 | 31.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $319,684 | 68.7% |
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 0.9922 (A band). Geographic factor: 0.89 (state resolver).
Sevierville (Pigeon Forge gateway) · SFR (short-term rental) · Built 2014 · 1750 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $81,773 | 24.1% |
| 7-year personal property (office equipment, certain agricultural) | $1,868 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $18,585 | 5.5% |
| Total accelerated | $102,226 | 30.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $237,774 | 69.9% |
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 0.8689 (A band). Geographic factor: 0.89 (state resolver).
Bluff Mountain / Boyds Creek (rural) · SFR (long-term rental) · Built 2008 · 1600 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $23,062 | 7.5% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $29,211 | 9.5% |
| Total accelerated | $52,273 | 17.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $255,727 | 83.0% |
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 1.0596 (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.