- The median Disney-corridor STR (6BR vacation home in Reunion / Champions Gate) generates ~$60,400 in Year-1 federal tax savings on a $725K purchase at 37% bracket with 100% bonus depreciation under OBBBA (2025+). Engine-truth reclassification: 29% of depreciable basis — the highest US STR median we measure, driven by themed FF&E density ($50K–$80K per property in Disney-corridor properties).
- Disney corridor STR resort communities don't exist anywhere else in the US at this scale. Reunion, Champions Gate, Solara, Storey Lake, Encore Resort, Solterra, Windsor Hills, Windsor at Westside — purpose-built master-planned vacation rental communities concentrated in Osceola County (with Solterra in Polk). Property design assumes STR ownership from day one: themed bedrooms, game rooms, premium pools, owner-furnished FF&E.
- Osceola County vs Orange County STR rules matter operationally but not federally. Osceola County permits vacation rentals in master-planned communities; Orange County (Orlando proper) restricts to owner-occupied homestays. Federal cost-seg eligibility is unaffected by county — the property's federal basis is the basis.
Cost segregation is a 25-year-old US tax strategy with most industry data locked behind paid reports. Orlando's Disney-corridor STR-resort communities create a uniquely clean dataset: dozens of purpose-built vacation rental master-plans (Reunion, Champions Gate, Solara, Storey Lake, Encore, Solterra) where every property is owned for STR use with similar FF&E configurations.
This page publishes Orlando-specific cost-segregation benchmarks. Numbers are engine-truth outputs from the Cost Seg Smart cost segregation engine, calibrated against RSMeans 2024 cost data, MACRS classification per Rev. Proc. 87-56, the IRS Cost Segregation Audit Techniques Guide (Pub 5653), and Orange + Osceola County Property Appraiser records. CC-BY 4.0; cite with attribution.
Orlando cost segregation at a glance
Methodology & data sources
The numbers on this page are produced by the Cost Seg Smart cost segregation engine, applying RSMeans 2024 cost data + MACRS classification per Rev. Proc. 87-56 + the IRS ATG framework to representative Orlando metro property profiles.
- RSMeans 2024 Building Construction Cost Data — primary $/SF cost basis with Florida regional multipliers.
- Orange County Property Appraiser (ocpafl.org) — Orlando proper, Lake Nona, Winter Park land allocation.
- Osceola County Property Appraiser (property-appraiser.org) — Disney corridor STR resort communities land allocation.
- IRS Pub 946 — depreciation rules, MACRS conventions, recovery-period tables.
- Rev. Proc. 87-56 — asset class lives.
- IRS Pub 5653 (Cost Segregation ATG) — 13-element quality framework.
- Florida Building Code (2002+) — hurricane-resistant component classification context.
- BLS Producer Price Index (Construction) — time-index cost adjustment.
Reclassification percentage by Orlando property type
| Property type | Median accel % | 5-year % | 15-year % | Notes |
|---|---|---|---|---|
| Disney corridor STR (Reunion, Champions Gate, etc.) | 29.0% | ~22% | ~5% | Highest US STR median — themed FF&E + game rooms + pool decks |
| Non-resort STR (Kissimmee / Davenport vacation homes) | 27.5% | ~20% | ~7% | Standard Florida STR, less themed FF&E |
| Single-family rental (LTR) | 19.0% | ~9% | ~10% | Standard suburban SFR with FL hurricane-code mechanical |
| Condo (Downtown / I-Drive high-rise) | 14.5% | ~13% | ~1% | HOA-owned site improvements reduce share |
| Duplex / triplex / fourplex | 20.0% | ~12% | ~8% | Lake Nona MTR-friendly fourplexes hit upper end |
| Office (I-Drive / Downtown / Lake Nona) | 27.5% | ~17% | ~10% | Commercial site work + hurricane mechanical |
| Retail / restaurant (I-Drive / Winter Park) | 30.5% | ~22% | ~9% | Storefront fixtures + commercial finishes |
Source: Cost Seg Smart cost segregation engine, Orlando metro calibration. Disney-corridor STR-resort properties run 1.5pp above non-resort STR median due to themed FF&E density.
Land allocation by Orlando metro neighborhood
| Neighborhood / area | Typical land % | County | Notes |
|---|---|---|---|
| Reunion / Champions Gate | 22% | Osceola | Master-planned STR resort, purpose-built vacation rentals |
| Solara / Storey Lake / Encore | 22% | Osceola | Master-planned STR resort, townhome + vacation home mix |
| Solterra Resort | 20% | Polk (Davenport) | Master-planned STR resort, slightly farther from Disney |
| Kissimmee / Davenport vacation home corridor | 18% | Osceola / Polk | Non-resort vacation homes scattered through area |
| I-Drive / Universal area (32819) | 24% | Orange | International Drive tourist corridor, condo + office mix |
| Downtown Orlando (32801) | 28% | Orange | Urban infill, condo + mid-rise mixed-use |
| Lake Nona (32827) | 25% | Orange | Master-planned medical/tech district, modern build |
| Winter Park (32789) | 35% | Orange | Established luxury, large lots, mature canopy |
| Other Orlando metro | 16% | Various | Suburban / workforce baseline |
Source: Orange County Property Appraiser (ocpafl.org), Osceola County Property Appraiser (property-appraiser.org), Polk County Property Appraiser typical ratios, 2024–2026 records.
Cost segregation study pricing in Orlando (2026)
| Purchase price | Residential / STR / condo | MF 2-4 unit | Commercial / MF 5+ |
|---|---|---|---|
| Under $300K | $495 | — | — |
| $300K–$700K | $795 | $995 | $995 |
| $700K–$1M | $895 | $995 | $995 |
| $1M–$2M | $1,295 | $1,395 | $1,395 |
| $2M–$5M | $1,595 | $1,695 | $1,895 |
| $5M–$15M | $1,895 | $1,995 | $2,495 |
Cost Seg Smart automated provider pricing. Traditional engineering firms quote $5,000–$15,000 for the same property. See costsegregationreviews.com for customer reviews.
Disney corridor STR resort community comparison
Orlando's defining feature for cost-seg purposes: purpose-built vacation rental resort communities in Osceola (and Polk) County. The major resorts, ranked by typical Year-1 federal savings:
| Resort community | County | Typical home size | Year-1 fed savings (typical) |
|---|---|---|---|
| Reunion Resort | Osceola | 6-13 BR vacation homes + condos | $45K–$120K |
| Encore Resort at Reunion | Osceola | 6-9 BR vacation homes | $55K–$110K |
| Champions Gate | Osceola | 5-9 BR vacation homes | $50K–$95K |
| Solterra Resort | Polk (Davenport) | 5-9 BR vacation homes | $40K–$85K |
| Windsor at Westside | Osceola | 4-9 BR vacation homes | $40K–$80K |
| Solara Resort | Osceola | 4-9 BR townhomes + vacation homes | $35K–$75K |
| Storey Lake | Osceola | 4-8 BR townhomes + vacation homes | $30K–$70K |
| Windsor Hills | Osceola | 3-6 BR townhomes + condos | $20K–$45K |
Year-1 federal savings ranges assume 37% bracket, 100% bonus depreciation under OBBBA, 2025+ placed-in-service. Lower end = unfurnished or modest FF&E (~$25K); upper end = fully themed with game rooms and premium pool decks ($80K+ FF&E).
Three Orlando properties, full math
Engine-truth outputs assuming 2025 placed-in-service, 100% bonus depreciation under OBBBA, 37% federal bracket.
1. Reunion 6BR Disney STR — $725K
| Purchase price | $725,000 |
| Land allocation (Osceola Reunion typical) | $159,500 (22.0%) |
| Depreciable basis | $565,500 |
| Reclassified 5-year (themed FF&E + game room + interior finishes) | $124,000 |
| Reclassified 7-year (decor) | $11,000 |
| Reclassified 15-year (pool deck, landscape) | $28,000 |
| Total accelerated reclassification | $163,000 (28.8% of basis) |
| Year-1 deduction (100% bonus) | $163,000 |
| Year-1 federal tax savings (37% bracket) | $60,353 |
| Study fee | $895 |
| ROI on study fee | 67.4× |
2. Lake Nona Fourplex — $1.15M LTR
| Purchase price | $1,150,000 |
| Land allocation (Orange Lake Nona typical) | $287,500 (25.0%) |
| Depreciable basis | $862,500 |
| Reclassified 5-year | $103,500 |
| Reclassified 7-year | $0 |
| Reclassified 15-year | $64,500 |
| Total accelerated reclassification | $168,000 (19.5% of basis) |
| Year-1 deduction (100% bonus) | $168,000 |
| Year-1 federal tax savings (37% bracket) | $62,160 |
| Study fee | $1,395 |
| ROI on study fee | 44.6× |
3. I-Drive Office Building — $2.4M commercial
| Purchase price | $2,400,000 |
| Land allocation (Orange I-Drive typical) | $576,000 (24.0%) |
| Depreciable basis | $1,824,000 |
| Reclassified 5-year | $310,080 |
| Reclassified 7-year | $18,240 |
| Reclassified 15-year | $173,280 |
| Total accelerated reclassification | $501,600 (27.5% of basis) |
| Year-1 deduction (100% bonus) | $501,600 |
| Year-1 federal tax savings (37% bracket) | $185,592 |
| Study fee | $1,895 |
| ROI on study fee | 97.9× |
HOA-owned amenities and what's NOT in your cost-seg basis
One unique consideration for Disney-corridor STR-resort properties: the community-level amenities aren't yours. Reunion Resort's water park, Encore's lazy river, Champions Gate's clubhouse, Solara's resort pool — these are owned by the HOA or master association, not the individual unit owner. They get depreciated on the HOA's books, not yours.
What IS in your individual cost-seg basis:
- The home/townhome/condo unit itself (structural shell, 27.5-year)
- Your unit's private pool, deck, and patio (if owner-owned, 15-year)
- FF&E inside the unit (furniture, beds, kitchen, electronics, themed decor) — 5-year
- Game room furnishings and equipment (if owner-supplied) — 5-year
- Any private outdoor amenities (BBQ, hot tub, smart-home equipment) — 5-year
What is NOT in your individual cost-seg basis (HOA-owned):
- Community clubhouse, fitness center, lazy river, water park
- On-site restaurants and bars (if not under your ownership)
- Community gates, guard houses, shared parking structures
- Master-planned landscaping outside your unit's lot
If you own a unit that includes management-company-supplied furniture (turnkey rental management), verify who holds title before claiming furniture depreciation. Most Disney-corridor owner-furnished properties don't have this issue, but it's a question worth asking your management company in writing.
Florida tax context
Florida has no state personal income tax. The federal Year-1 cost-seg deduction is the entire Year-1 tax benefit — no parallel state schedule. Property tax in Orange/Osceola County is moderate (effective ~1.0% of market value for non-homestead residential), and Save Our Homes 3% cap + 10% non-homestead cap limit annual property-tax growth.
Compared to Nashville and Austin: similar tax structure (no state income tax). Orlando's edge is the Disney-corridor STR resort concentration that no other US market replicates. Compared to Miami: similar FL tax advantage, different market (Disney/Universal anchors vs international tourism + Brickell condo concentration). Compared to Atlanta: Orlando is materially better because Georgia has 5.49% state income tax.
Data license & suggested citation
This page and its underlying dataset are licensed Creative Commons Attribution 4.0 International (CC-BY 4.0).
Cost Seg Smart Research. (2026). Orlando Cost Segregation Statistics 2026: Disney Corridor STR + Metro Benchmarks. https://orlandocostseg.com/data/orlando-cost-seg-stats/
For journalists, CPAs, and tax professionals
Need custom Orlando data slices, additional Disney-corridor resort breakdowns, or methodology details for citation? We respond within 1 hour during business hours PT.
- This page is openly citable under CC-BY 4.0 — no permission needed.
- National benchmarks dataset (260 anonymized studies): costsegsmart.com/research/benchmarks-2026/
- National pricing market survey: costsegregationpricing.com
- Customer reviews of cost-seg providers: costsegregationreviews.com
- Other city benchmarks: Nashville, Miami, Phoenix, Austin
Email [email protected] for interview requests, custom data slices, or to verify methodology details.
Frequently asked
What's the typical Year-1 federal tax savings on a $725K Reunion / Champions Gate Disney-corridor STR?
Approximately $60,400 at a 37% federal bracket with 100% bonus depreciation under OBBBA (2025+). The math: $725K × 78% (after 22% Osceola land allocation) = $566K depreciable basis × 29% accelerated reclassification (highest US STR median due to themed FF&E + game rooms) = $164K reclassified into 5/7/15-year MACRS classes × 100% bonus × 37% bracket = $60,353.
What's the average land allocation in Orlando metro for cost segregation?
16% to 35% depending on neighborhood. Disney-corridor STR resort communities: ~22% (purpose-built master-plan, smaller lots). Kissimmee / Davenport vacation home corridor: ~18%. I-Drive / Universal: ~24%. Downtown Orlando: ~28%. Lake Nona: ~25%. Winter Park luxury: ~35%.
Why do Disney-corridor STR resorts produce higher accelerated reclassification?
Themed bedrooms add $3-8K of 5-year property per room; game rooms add $8-20K of 5-year property; pool deck FF&E adds $5-12K of 15-year land improvements + 5-year personal property. Net: Disney-corridor STRs run 29% accelerated reclassification vs 27-28% for non-themed STR markets.
Does Orange County vs Osceola County matter for cost segregation?
Federally no. Operationally yes. Osceola County permits vacation rentals in master-planned communities with HOA registration. Orange County (Orlando proper) restricts STR to owner-occupied homestays. Most Disney-corridor STR resorts are deliberately sited in Osceola County.
How much does a cost segregation study cost in Orlando in 2026?
$495 (under $300K), $795 ($300K–$700K), $895 ($700K–$1M), $1,295 ($1M–$2M), $1,595 ($2M–$5M), $1,895 ($5M–$15M) for residential. Multifamily 2–4: $995–$1,995. Commercial: $995–$2,995.
Are HOA-owned amenities (clubhouse, water park, lazy river) included in my cost-seg basis?
No. HOA-owned community amenities belong to the HOA, not the individual unit owner. NOT in your depreciable basis. Your basis includes only the unit itself, the unit's private pool/deck, the FF&E inside the unit, and any private outdoor amenities you own outright.
Does Florida state tax affect my cost-seg deduction?
No. Florida has no state personal income tax. Federal cost-seg savings are the entire benefit. Property tax (Orange/Osceola County) is moderate, with Save Our Homes 3% cap limiting annual growth.
What sources support these statistics?
Engine-truth outputs from the Cost Seg Smart cost segregation engine; Orange County Property Appraiser and Osceola County Property Appraiser for land allocation; Florida Department of Revenue for tax context; BLS Producer Price Index. National calibration dataset (260 anonymized studies) at costsegsmart.com/research/benchmarks-2026/.
Last reviewed: May 12, 2026. Maintained by Cost Seg Smart Research. Data is informational and does not constitute tax or legal advice. Cost segregation outcomes depend on property characteristics, ownership structure, and personal tax situation. Consult a qualified CPA, tax attorney, or enrolled agent before filing. Disney, Walt Disney World, Universal Orlando, Reunion Resort, Champions Gate, Solara, Storey Lake, Encore Resort, Solterra, and other resort community names are trademarks of their respective owners. Cost Seg Smart is not affiliated with Disney, Universal, or any resort operator, nor with the Internal Revenue Service.