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 | 25.7% | $43,474 | 19.1% | A |
| Wears Valley New-Build Family Cabin Wears Valley (shared with Gatlinburg) · SFR · STR |
$595,000 | 27.1% | $48,429 | 18.7% | A |
| Glades Road Arts-Area Cabin Glades Road / arts area · SFR · STR |
$585,000 | 26.5% | $45,166 | 21.3% | A |
| Sevierville Family-Resort SFR Sevierville (Pigeon Forge gateway) · SFR · STR |
$425,000 | 26.3% | $32,918 | 20.3% | A |
| Bluff Mountain Rural LTR Bluff Mountain / Boyds Creek (rural) · SFR |
$385,000 | 16.5% | $18,481 | 21.2% | 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) | $86,369 | 18.9% |
| 7-year personal property (office equipment, certain agricultural) | $2,220 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $28,908 | 6.3% |
| Total accelerated | $117,496 | 25.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $339,702 | 74.3% |
For this fixture, the engine used 19.1% 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 1.0169 (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) | $99,581 | 20.6% |
| 7-year personal property (office equipment, certain agricultural) | $2,420 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $28,888 | 6.0% |
| Total accelerated | $130,889 | 27.1% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $352,846 | 72.9% |
For this fixture, the engine used 18.7% 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.
The engine computed a reconciliation factor (rf_raw) of 0.9679 (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) | $91,274 | 19.8% |
| 7-year personal property (office equipment, certain agricultural) | $2,894 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $27,902 | 6.1% |
| Total accelerated | $122,070 | 26.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $338,266 | 73.5% |
For this fixture, the engine used 21.3% 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 1.1037 (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) | $65,261 | 19.3% |
| 7-year personal property (office equipment, certain agricultural) | $1,756 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $21,951 | 6.5% |
| Total accelerated | $88,968 | 26.3% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $249,842 | 73.7% |
For this fixture, the engine used 20.3% 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 0.9258 (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) | $29,631 | 9.8% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $20,319 | 6.7% |
| Total accelerated | $49,950 | 16.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $253,353 | 83.5% |
For this fixture, the engine used 21.2% 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 1.0251 (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.