Source A: Estated API — County Assessor Records (Free · 100/mo)
Returns beds, baths, sqft, stories, garage, roof, exterior, basement, assessed land & improvement values. Free at estated.com/developers.
Source B: ATTOM Data API — Gold Standard Land/Improvement Ratios
Aggregates county-level assessed land vs. improvement value split — critical for IRS-defensible depreciable basis. Get key at api.gateway.attomdata.com.
✅ ATTOM land ratio → more defensible IRC §167 land exclusion → stronger audit position
🔒 Stored in browser session only. Get free key: estated.com/developers
🔒 Stored in browser session only. api.gateway.attomdata.com
Enter address and click Lookup — or fill fields manually and click Next.
Acquisition & Ownership
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Used for report transparency and land improvement quantity estimation.
Used for fence & irrigation quantity estimation. Enter manually if not auto-filled.
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Enter total 27.5-yr depreciation actually deducted on all prior returns. If blank/0 → auto-computed from PIS date & schedule.
* Required · Lookup is optional — fill manually if preferred
Building Characteristics
Verify or correct all fields — they directly affect cost allocation percentages
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County Assessor Data Retrieved
Fields populated from official records
ESTATED
Data Completeness—
⚠ Always verify against your actual purchase documents (HUD-1/ALTA). All fields remain editable.
⚠ Synthesized / OSM Data No county assessor record was found. Fields below are estimated — please review and correct each one.
Size & Structure
Main living area above ground only — used for all room ratio calculations.
Finished basement SF only. Uses separate basement allocation — no kitchen/master bath ratios applied.
Set basement SF above to enable
Construction Quality
Exterior & Structural
15-Year Land Improvements (Asset Class 00.3) — Optional
IRC §168 / Rev. Proc. 87-56 Class 00.3 — 150% Declining Balance, 15-Year GDS
Land improvements (fencing, paving, decks, irrigation) qualify for 15-year MACRS with the same bonus depreciation rates as 5-year property. Select "Yes" only if the property has these improvements. Auth: Rev. Proc. 87-56 §00.3; Rev. Rul. 74-265; Rev. Rul. 79-180.
⚠ Check only items that EXIST at this property. Each checked item will be included in the 15-year depreciation bucket. Quantities are auto-estimated from lot size / garage count per published sources — all values are editable. Uncheck any item to exclude it entirely.
Rev. Proc. 87-56 §00.3 | Craftsman 2024 §2
Enter lot SF in Step 1 to auto-compute. Auth: Marshall & Swift §82 perimeter formula.
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Auto-calculated from LF × unit cost. Override if actual cost known.
⚠ Detached only. Attached decks/porches structurally connected to the building = 27.5-year structural component. Only include a deck/patio slab that is NOT physically attached to the dwelling. Auth: Treas. Reg. §1.48-1(e)(1); King v. Comm'r (T.C.M. 1981-625).
Tiers: NDRA Avg Deck Size Study (2023). Enter actual if known.
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Override with actual cost if known.
Rev. Proc. 87-56 §00.3 | Craftsman 2024 §15
Auth: Irrigation Assoc. Residential Design Standards (2022) — 60% of lot SF. Enter manually if known.
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Override with actual cost if known.
15-Year Land Improvements Total: $0 — All selected components will be depreciated at 150%DB over 15 years per Rev. Proc. 87-56 §00.3. Bonus depreciation applies at the same rate as 5-year property.
Interior Features
Bedroom/bathroom counts and systems affect personal property allocation
Flooring Classification by Room
Room
Flooring Type
Tax Class
Appliances & Equipment
Each item = 5-Year Personal Property (Asset Class 57.0) eligible for bonus depreciation
IRS Classification — IRC §1245 Tangible Personal Property All appliances qualify as personal property under Asset Class 57.0 per Rev. Proc. 87-56 and Treas. Reg. §1.48-1(c). Eligible for 200%DB MACRS + bonus depreciation.
Tax Information & Compliance Confirmations
ATG-required elections, convention determination, and §168(k) qualification
IRC §168(k) Bonus Depreciation — Auto-Set from PIS DateBonus rate is auto-set based on the In-Service Date entered in Step 1.
Auto-set from PIS date above — verify before calculating.
Depreciation Convention — IRC §168(d) Mid-Quarter Test
⚠ Mid-Quarter Convention (IRC §168(d)(3))
Required when >40% of all depreciable personal property placed in service during the year is in Q4 (Oct–Dec). Year-1 rates: Q4=5%, Q3=15%, Q2=25%, Q1=35%.