Open data · CC-BY 4.0

Broken Bow, OK cost segregation benchmarks (2026)

Engine-derived ROI data from 5 representative Broken Bow-area properties. Methodology transparent below. CC-BY 4.0 — journalists, CPAs, and researchers may cite this dataset with attribution.

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Three key findings for Broken Bow

  1. Median engine-estimated Year-1 federal savings: $44,678 (interquartile range $41,393–$47,236, full range $17,594–$61,292) across 5 representative fixtures with purchase prices $325,000–$725,000. Assumptions: 100% bonus depreciation under OBBBA; 37% federal top marginal bracket. Individual property results vary substantially based on specific condition, renovation history, and rental treatment.
  2. Median reclassification ratio: 26.2% (interquartile range 26.1%–26.3%, full range 16.8%–26.5%). Furnished STRs sit higher in the range due to FF&E density; long-term rentals sit lower; renovation-cost-pool-driven properties span both. Your specific property may fall outside this range either direction depending on actual condition and renovation history.
  3. Median land allocation: 13.7% (interquartile range 13.2%–14.6%, full range 12.9%–15.1%). Resort-tier and high-cost-of-land neighborhoods (where the engine's premium land floor often applies) compress depreciable basis as a percentage of purchase price, but produce larger absolute dollar deductions. See the methodology note below the neighborhood table for the premium-floor mechanism.

Important framing: These are engine outputs for representative fixture scenarios, not predictions about any specific property. The cost segregation engine takes real property data (address, year built, square footage, renovation history, assessor records) and produces a study tailored to your actual property. The aggregate numbers shown here describe the Broken Bow market's general profile; your specific results will reflect your specific property.

Per-fixture results

Each fixture was run through the Cost Seg Smart engine — the same engine that produces real customer studies. Numbers below are reproducible from cities/brokenbow.json via scripts/run_city_stats.py.

Property Neighborhood Price Basis Land % 5-yr 15-yr Reclass % Y1 fed savings @ 37%
Hochatown New-Build Cabin
SFR · STR · Built 2021		 Hochatown $495,000 $422,878 14.6% $84,405 $25,462 26.5% $41,393
Beavers Bend Forest Cabin
SFR · STR · Built 2019		 Beavers Bend State Park corridor $565,000 $487,369 13.7% $95,160 $29,922 26.2% $47,236
Mountain Fork Riverfront
SFR · STR · Built 2020		 Mountain Fork River corridor $545,000 $462,868 15.1% $89,147 $29,253 26.1% $44,678
Hochatown Premium Cabin
SFR · STR · Built 2022		 Hochatown $725,000 $629,228 13.2% $122,716 $39,748 26.3% $61,292
Broken Bow Town SFR LTR
SFR · Built 2008		 Broken Bow proper $325,000 $283,075 12.9% $29,344 $18,208 16.8% $17,594

Reclassification by property type

Engine property typeFixturesMedian reclass %MinMax
SFR 5 26.2% 16.8% 26.5%

"STR" denotes residential property operating as a short-term rental — the engine applies an FF&E density uplift not captured in the LTR (long-term rental) treatment.

Typical land allocation by neighborhood

NeighborhoodTypical valueTypical land allocationProfile note
Hochatown $495,000 ~20% The cabin epicenter — unincorporated McCurtain County north of Broken Bow proper, immediately adjacent to Beavers Bend State Park. Newer-build cabin stock dominates (2017–2023 vintage). Lowest land allocation in the network. Permit-light regulatory regime.
Beavers Bend State Park corridor $565,000 ~24% Cabin and SFR mix along Highway 259 / Stevens Gap Rd, west of the state park entrance. Slightly higher land allocation than Hochatown proper because of larger lot sizes. Forest-adjacent setting commands an ADR premium.
Mountain Fork River corridor $545,000 ~22% Riverfront and river-adjacent cabin stock along Mountain Fork River. Fly-fishing traffic adds a niche demand layer. River-frontage premium reflects in slightly higher land allocations.
Broken Bow proper $325,000 ~16% Town of Broken Bow itself — lower-cost SFR market, mix of long-term-rental and small STR. Lowest absolute pricing, lowest land allocation, weakest STR ADR profile.
McCurtain County rural $285,000 ~14% Rural cabin and land-tract product outside the Hochatown / Beavers Bend cluster. Lowest entry pricing but weaker STR demand — sometimes used as LTR or owner-occupied retreat.
Why per-fixture engine output may differ from the typical land allocation:

The "typical land allocation" column reflects baseline patterns for each sub-market based on county assessor records and statistical modeling. For specific properties where reconstruction cost (RSMeans 2024 component build-up adjusted for time and geography) exceeds 2.0× the implied depreciable basis after subtracting the baseline land — the engine applies a premium land floor (~50%) to keep the study within audit-defensible territory. This typically affects ultra-premium resort inventory (ski-in/ski-out, beachfront, view-premium properties), where land scarcity premium dominates the purchase price. The per-fixture table above shows the actual land_source used by the engine for each fixture — values of statistical_premium_floor indicate the premium-floor mechanism was applied.

The takeaway: typical neighborhood allocations describe the market baseline. Individual property results depend on specific reconstruction-cost-vs-purchase-price ratios, and ultra-premium product may show higher land allocation in the engine output than the neighborhood typical.

Oklahoma tax context

Oklahoma state position on §168(k) bonus depreciation:

Oklahoma partially decouples from federal §168(k) — the state historically allowed only 80% of federal bonus depreciation, with the 20% remainder added back on the Oklahoma return. For 2025+ acquisitions under OBBBA's 100% federal bonus, the practical effect is that roughly 20% of the federal bonus deduction is added back to your Oklahoma taxable income in Year 1 and depreciated on the regular MACRS schedule for state purposes. Net effect on a typical Broken Bow cabin owner: the headline federal-savings figure overstates total tax savings by 1–2 percentage points of the accelerated reclassification amount.

Decoupling: Verify current-year Oklahoma conformity treatment with your CPA — Oklahoma's bonus-addback methodology has been adjusted multiple times in the past five years and may change again. The federal deduction itself is unaffected; only the Oklahoma-side reconciliation moves.

State income tax structure: Progressive 5-bracket schedule

Verify with your CPA. State tax conformity for federal §168(k) is adjusted frequently. Framing reflects our understanding as of May 2026 — verify current-year treatment with a qualified tax professional.

Methodology

Every figure on this page is reproducible. The pipeline:

  1. Fixture definition. 5 Broken Bow-area properties defined in cities/brokenbow.json under the engine_fixtures array, each with address, property type, purchase price, year built, square footage, and STR/LTR flag.
  2. Engine run. The script scripts/run_city_stats.py instantiates a PropertyInput for each fixture and calls engine.run_study() — the same path that produces a real customer study.
  3. Base costs. RSMeans 2024 construction-cost data by component category, applied as base-rate per square foot.
  4. Time index. BLS Producer Price Index (Construction Materials series WPUFD49207) adjusts RSMeans 2024 dollars to acquisition-date dollars.
  5. Geographic factor. Six-tier resolver: pinned metros → calibrated → manual → state → region → national default.
  6. Land allocation. County assessor records when reliability gate passes; statistical fallback (metro → state → national medians) otherwise. Premium floor applies when reconciliation factor (rf_raw) exceeds 2.0.
  7. MACRS classification. IRS Pub. 946 + Rev. Proc. 87-56 asset class lives — 5-year (personal property), 7-year (office equipment), 15-year (land improvements), 27.5-year (residential structure), 39-year (commercial structure).
  8. Bonus depreciation. 100% — the One Big Beautiful Bill Act (OBBBA, signed July 2025) permanently restored 100% bonus for property placed in service in 2025 and later.
  9. Federal tax savings illustration. Computed at the 37% top marginal bracket. Actual savings vary by taxpayer; consult your CPA.

For full methodology details including QC validation, reconciliation logic, and audit-defense documentation, see costsegsmart.com/methodology.

Citation

This dataset is licensed under the Creative Commons Attribution 4.0 International License. You may republish, remix, or extend this data for any purpose with attribution. Suggested citation format:

Cost Seg Smart Research Team. (2026). "Broken Bow, OK Cost Segregation Benchmarks 2026." Cost Seg Smart. 5 representative fixtures.
Retrieved from https://brokenbowcostseg.com/data/brokenbow-cost-seg-stats/

For interview requests, additional data slices, or related questions: [email protected].

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