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 | 25.6% | $42,792 | 20.0% | A |
| Wears Valley New-Build Family Cabin Wears Valley (shared with Gatlinburg) · SFR · STR |
$595,000 | 26.7% | $47,090 | 20.0% | A |
| Glades Road Arts-Area Cabin Glades Road / arts area · SFR · STR |
$585,000 | 24.7% | $42,482 | 20.4% | A |
| Sevierville Family-Resort SFR Sevierville (Pigeon Forge gateway) · SFR · STR |
$425,000 | 23.0% | $28,961 | 20.0% | A |
| Bluff Mountain Rural LTR Bluff Mountain / Boyds Creek (rural) · SFR |
$385,000 | 13.0% | $14,774 | 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) | $85,548 | 18.9% |
| 7-year personal property (office equipment, certain agricultural) | $2,393 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $27,714 | 6.1% |
| Total accelerated | $115,655 | 25.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $336,345 | 74.4% |
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 1.0293 (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) | $96,547 | 20.3% |
| 7-year personal property (office equipment, certain agricultural) | $2,795 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $27,929 | 5.9% |
| Total accelerated | $127,271 | 26.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $348,729 | 73.3% |
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 0.9513 (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) | $85,359 | 18.3% |
| 7-year personal property (office equipment, certain agricultural) | $2,605 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $26,851 | 5.8% |
| Total accelerated | $114,815 | 24.7% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $350,845 | 75.3% |
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 1.139 (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) | $65,415 | 19.2% |
| 7-year personal property (office equipment, certain agricultural) | $1,868 | 0.5% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $10,990 | 3.2% |
| Total accelerated | $78,273 | 23.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $261,727 | 77.0% |
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 1.006 (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) | $29,462 | 9.6% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $10,468 | 3.4% |
| Total accelerated | $39,930 | 13.0% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $268,070 | 87.0% |
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 1.1579 (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.