CS82 Energy Code Feasibility Study in Boston, Massachusetts

Energy code feasibility study for a 30-unit Multifamily in Massachusetts. Compares multiple design paths. Recommended: Current (All-Electric). View full study.

Study Type: Energy Code Feasibility Study
State: Massachusetts
Units: 30
Building Type: Multifamily
Fuel Type: All-Electric
Recommended Path: Current (All-Electric)

Goal

To find the most cost-effective compliance path, this report isolates energy code related costs from total construction. We use real bid data from vendors & clients to create a reliable framework for aligning incentives and design, with all recommendations confirmed by detailed energy modeling.

Project

Boston, MA 02126
1 Building | 30 Units | 21,626 SF Conditioned
New Construction | 6-story mixed-use (x1), 1-story retail (x1)
All-Electric | 2021 IECC with MA Amendments (Specialized Opt-In Code) | HERS ≤ 45 | ENERGY STAR MFNC

Overview

Read This: This report compares different ways you can build the project and meet energy code, looking at both cost and incentives, with the ultimate goal as finding the most affordable path.

The overview outlines the key differences between each of the paths we show in this report and why we recommend the one we picked over the others.
The recommended design section is where we share the requirements and incentives for the path we think is best based on affordability.
The path comparison section shows the detailed requirements and incentives for each path we compared, basically showing our work if you want to dig in.

Path Summaries

The design being filed meets Massachusetts energy code on a lean margin, so the remaining question is the cost and constructability of this committed package rather than whether it will pass.

Current (All-Electric): Recommended

This is the design being submitted for permit, at approximately $58.11/sf net. It keeps the project fully electric, which preserves eligibility for available incentives and aligns with the direction Massachusetts energy code is heading, and it is a straightforward package to build. The air barrier sits on the sheathing, which concentrates envelope detailing at one layer, and the package is being filed as drawn.

Code Path

Permit / Certificate of Occupancy Requirements

High Rise Buildings (Specialized Opt-In)

Code Path

HERS: Boston Specialized Opt-In. Building is four stories or more, so 225 CMR 23 governs; dwelling units comply through the HERS Index path (225 CMR 23 section C401.2.1 allowing R406 for dwelling units). All-electric ceiling HERS ≤ 45 per 225 CMR 23 section C407.4.

Permit Requirements

HERS: Proposed HERS projections / Index documentation and component specifications for the C407.4 route with the building permit application (225 CMR 23 section C407.4).

Certificate of Occupancy Requirements

HERS: Confirmed as-built HERS certificates; dwelling-unit air-leakage testing (and duct / ventilation verification where required) per the adopted testing rules and ANSI/RESNET/ICC 380 methods, with sampling as allowed for multifamily.

Recommended Design

This section outlines the design requirements, product recommendations, and incentives for the design that we believe will be the most affordable path to meeting energy code.

Recommended Design - Incentives

Incentives Available: $52,500 - $97,500

MassSave Multifamily High Rise Program Energy Star Tier ($52,500) (Program Breakdown): You get this rebate for having your building(s) certified for the Energy Star MFNC v1.2 program. This requires pre-approval via an application to be submitted before construction starts. This rebate comes in the form of a check within 4 months of certification documentation being provided to MassSave, typically this is 4 months after construction is complete.
DOER Alternative Energy Credits ($0 - $45,000) (Program Breakdown): This rebate is received for installing APS eligible air source heat pumps (click here for the list). There is an extensive process to get this incentive. It comes in the form of a check approximately 6-12 months after the heat pumps are installed and fully operational.
- IMPORTANT: Although an estimate is provided, this incentive can vary widely typically between $300-1,500 per heat pump. It's based on expected kWh usage of the system as well as the market value of the alternative energy credits when sold.
- Risks: Massachusetts is rewriting this program right now. The House bill would stop the state from accepting new applications on January 1, 2028, the Senate version leaves heat pumps out of that cutoff, and the two are in conference. The application needs the equipment installed and operating, so a project that will not reach that point before the deadline should treat this as upside rather than a budgeted line.

HVAC Design Loads

Suffolk County, MA · heating 1.0°F/70.0°F · cooling 90.0°F/75.0°F · loads include a bad-install allowance (UA +8%, infiltration +25%, recovery held to 60%) · all values kBtuh

Design heat loss · components

Unit type	Walls & rim joists	Roof / ceiling	Slab, floors & below grade	Windows & doors	Infiltration	Ventilation	Design heat loss	Design heat loss at selection
1-Bedroom	1.1	0.9	—	2.1	3.2	2.1	9.4 @ 1°F	9.4 @ 1°F
2-Bedroom	1.3	1.2	—	2.8	3.9	2.7	11.9 @ 1°F	11.9 @ 1°F
3-Bedroom	1.5	1.4	—	2.4	4.3	2.7	12.2 @ 1°F	12.2 @ 1°F

Design heat gain · components

Unit type	Solar through glazing	Envelope conduction	Internal gains	Infiltration & ventilation	Latent	Total heat gain	Sensible heat ratio
1-Bedroom	1.0	0.9	2.1	1.8	2.6	8.4	0.69
2-Bedroom	2.1	1.2	2.3	2.3	3.5	11.4	0.69
3-Bedroom	1.4	1.2	2.5	2.4	3.8	11.4	0.67

Selection

Unit type	Cooling Capacity	Minimum Heating Capacity
1-Bedroom	7.6 – 20.0 kBtuh	≥ 9.4 kBtuh @ 1°F
2-Bedroom	10.3 – 20.0 kBtuh	≥ 11.9 kBtuh @ 1°F
3-Bedroom	10.3 – 20.0 kBtuh	≥ 12.2 kBtuh @ 1°F

ENERGY STAR Total UA

Item	Detail
Climate zone	IECC 5A (2021 IECC map)
Program	ENERGY STAR MFNC National v1.2 Rev. 05
Rule	Design Review Item 2.1 / Fn 11-12; Proposed UA ≤ Reference UA
Code reference	Exhibit 1 Table 1 (2021 IECC CZ); Design Review Item 2.1 / Fn 11-12
Version basis	explicit program key (v1.2)
Note	Code minimum for this permit is v1.1; v1.2 used for explicit program key (v1.2). Confirm certification path matches the incentive or AHJ requirement.

Assembly	Proposed spec
Walls	≥ R-21 cavity insulation (2x6 @ 16" o.c.) with ≥ R-9 continuous exterior insulation.
Roof	Sealed attic: ≥ R-19 insulation + ≥ R-30 continuous insulation.
Windows	High performance, U ≤ 0.25 / SHGC ≤ 0.25.
Doors	Opaque door, U ≤ 0.20 (R-5.0).
Slab	N/A

Envelope Takeoffs

Building	Opaque walls (sf)	Roof (sf)	Windows (sf)	Floor over unc. (sf)
1	13,165	3,929	2,641	3,929

Component UA

Component	Quantity	Proposed U or F	Proposed UA	Reference U or F	Reference UA
Opaque exterior walls	13,165 sf	0.039	513	0.045	592
Roof / ceiling	3,929 sf	0.020	78	0.024	94
Floor over unconditioned	3,929 sf	0.039	154	0.033	130
Windows & glass doors	2,641 sf	0.250	660	0.270	713

Total UA

Building	Proposed UA	Reference UA	% of reference	Result
1	1,405	1,529	91.9%	PASS
Site total	1,405	1,529	91.9%	PASS

Recommended Design - Units

Item	Detailed Specifications
Exterior Walls	≥ R-21 cavity insulation (2x6 @ 16" o.c.) with ≥ R-9 continuous exterior insulation. (Product Rec).
Below Grade Walls	N/A
Corridor Walls	N/A
Slab	N/A
Floor Over Unconditioned Space	N/A
Floor Over Garage	≥ R-30 continuous insulation.
Floor Over Podium	N/A
Rim Joists	≥ R-21 rim/band insulation at floor transitions.
Roof	Sealed attic: ≥ R-19 insulation + ≥ R-30 continuous insulation.
Windows & Glass Doors	High performance, U ≤ 0.25 / SHGC ≤ 0.25. (Product Rec).
Doors	Opaque door, U ≤ 0.20 (R-5.0).
Air Sealing	≤ 0.27 CFM50 per sqft of enclosure (compartmentalization); tested. (Air Sealing Protocol)
HVAC	Ductless multi-split cold-climate air-source heat pump, SEER2 ≥ 17 / HSPF2 ≥ 10 1BR: 20 kBtuh 2-zone 2BR: 20 kBtuh 3-zone 3BR: 20 kBtuh 4-zone sized to the worst-case design load per bedroom count, see HVAC Design Loads (Product Rec).
Ductwork	N/A
Duct Sealing	N/A
HVAC Grading	Fan Flow Test: Grade II Watt Draw Test: Grade II Refrigerant Charge: Grade I (weigh-in method) HVAC installer must provide photo of the digital refrigerant scale showing the amount charged, with the tank on the scale and hoses connected to the outdoor unit, along with a photo of the outdoor unit's data plate. If the non-invasive procedure in ANSI / RESNET / ACCA 310 is not permitted to be used during the final inspection of a unit (i.e., due to the equipment type or to outdoor air temperatures that do not meet the requirements of the non-invasive method), then the unit is permitted to be certified with a default refrigerant charge designation of Grade III. Note that in these circumstances, the weigh-in method procedure in ANSI / RESNET / ACCA 310 may still be used to pursue a Grade I designation.
Mechanical Ventilation	In-unit ERV All 1-bedroom units: 70 CFM, ≥ 73% ASRE All 2-bedroom and all 3-bedroom units: 90 CFM, ≥ 71% ASRE (Product Rec).
Local Mechanical Exhaust	Bathroom(s): at least 50 CFM intermittent and up to 3.0 sones, or at least 20 CFM continuous and up to 2.0 sones. Kitchen(s): at least 100 CFM intermittent and up to 3.0 sones, or continuous at 5 ACH. Both: exhaust directly outdoors with ENERGY STAR certified fans. A balanced ERV or HRV serving the space may satisfy this requirement.
Thermostats	Programmable thermostat (as modeled).
DHW	1-Bedroom: Split-system heat pump water heater (HPWH) (as modeled); UEF ≥ 3.8; 40 gal 2-Bedroom: Split-system heat pump water heater (HPWH) (as modeled); UEF ≥ 3.8; 50 gal 3-Bedroom: Split-system heat pump water heater (HPWH) (as modeled); UEF ≥ 3.8; 65 gal (Product Rec).
DHW Piping	Supply piping insulated to ≥ R-3.
Water Fixtures	WaterSense certified (Lavatory ≤ 1.2 GPM; Shower ≤ 2.0 GPM; Kitchen ≤ 2.2 GPM).
Refrigerator	≤ 587 kWh/yr; electric. (Product Rec).
Dishwasher	≤ 238 kWh/yr; electric. (Product Rec).
Clothes Washer	IMEF ≥ 2.2; IWF ≤ 3.7; ≤ 90 kWh/yr; electric. (Product Rec).
Clothes Dryer	Heat pump dryer; ventless; CEF ≥ 6.4. (Product Rec).
Stove / Oven	Electric range; convection oven. (Product Rec).
Lighting	≥ 100% high-efficacy (LED).
Solar Ready	N/A
EV Ready	At least 20% of parking spaces wired EV-ready (40-amp Level II; shared circuits with load management allowed).
HPWH Ready	N/A
Paperwork & Modeling	ENERGY STAR energy model to the target (per-unit HERS or whole-building ASHRAE path), the ENERGY STAR design-review checklist and multifamily workbook, and an HVAC design report.
Testing & Verification	ENERGY STAR field verification: pre-drywall and final inspections, unit air-tightness (blower door), duct-leakage, ventilation and exhaust airflow, and HVAC functional testing.

Recommended Design - Common Areas

Item	Common Areas (Residential Building)
Exterior Walls	≥ R-21 cavity insulation (2x6 @ 16" o.c.) with ≥ R-9 continuous exterior insulation.
Below Grade Walls	N/A
Corridor Walls	N/A
Slab	N/A
Floor Over Unconditioned Space	N/A
Floor Over Garage	≥ R-30 continuous insulation.
Floor Over Podium	N/A
Rim Joists	≥ R-21 rim/band insulation at floor transitions.
Roof	Sealed attic: ≥ R-19 insulation + ≥ R-30 continuous insulation.
Windows & Glass Doors	Fixed U ≤ 0.30; operable U ≤ 0.30; SHGC ≤ 0.40.
Doors	Glazed entrance U ≤ 0.60; opaque U ≤ 0.37.
Air Sealing	Continuous air barrier per residential air-barrier table; Grade I insulation install; penetrations, rough openings, and electrical boxes sealed; unit-to-corridor doors gasketed. Enclosed common spaces ≤ 1,500 sqft verified by inspection.
HVAC	All-electric: no fossil-fuel heating equipment. Ducted split HP: SEER2 15.2 / HSPF2 8.1. Ductless: 16 / 8.5. Heat pumps sized to serve 100% of heating and cooling design loads. PTAC/PTHP/room AC certified to ENERGY STAR. Manual J/S sizing.
Ductwork	Distribute conditioned air to all occupied common spaces. Ducts and air-handler units located entirely within conditioned space. Design and test to standard duct-design and duct-leakage practice.
Duct Sealing	Per system, final test (at 25 Pa): 6 CFM per 100 sqft or 60 CFM (no return ducts) 8 CFM per 100 sqft or 80 CFM (1 to 2 return ducts) 12 CFM per 100 sqft or 120 CFM (3+ returns). Rough-in: 3/30, 4/40, or 6/60. All ducts and AHU in conditioned space. Tested.
HVAC Grading	N/A
Mechanical Ventilation	Outdoor air to all occupied common spaces: Lobby/Office 5 cfm/person + 0.06 cfm/sqft Fitness 20 + 0.06 Corridor 0.06 Laundry 5 + 0.12. Installed at design airflow or above. Mandatory DCV for spaces over 500 sqft and over 25 people/1,000 sqft. Energy recovery (ERV, 70% sensible / 60% enthalpy) required for qualifying systems by runtime and outdoor-air fraction.
Local Mechanical Exhaust	Restrooms, laundry rooms, janitor closets, mechanical equipment rooms: exhaust ducted directly to outdoors and certified to ENERGY STAR.
Thermostats	Programmable, 5F setback
DHW	Primary building DHW: electric heat pump, UEF ≥ 2.0. electric tank or instant hot water heater for common sinks: UEF ≥ 0.93.
DHW Piping	R-3 (1.5 in. and smaller); R-4 (larger)
Water Fixtures	WaterSense Lav 1.5 GPM Toilet 1.28 GPF Urinal 0.5 GPF
Refrigerator	N/A
Dishwasher	N/A
Clothes Washer	N/A
Clothes Dryer	N/A
Stove / Oven	N/A
Lighting	100% LED. LPD (W/sqft) Corridor 0.41 Lobby 0.84 Office 0.74 Fitness 0.72 Laundry 0.53 Stair 0.49 Mech/Elec 0.43 Storage 0.38
Lighting Controls	Occupancy sensors (corridors/stairs may dim to 50%); auto time switches; daylight controls where zone exceeds 100 W (primary sidelit), 300 W (sidelit), or 100 W (toplit)
Solar Ready	All-electric: solar-ready zone per residential spec (600 sqft, 110 to 270 deg). Mixed-fuel: installed PV, 0.75 W/sqft of gross conditioned floor area (exempt if solar DHW with 0.5 solar fraction or potential solar zone <300 sqft).
EV Ready	20% of installed parking spaces 40-amp 208/240V dedicated branch circuits, 9.6 kVA minimum AC Level I substitution allowed at 3:1 ratio
HPWH Ready	N/A
Electric Readiness	Mixed-fuel only: N/A for common amenity spaces. All-electric: N/A.
Vestibules	Self-closing vestibule at public building entrances; exempt if building under 3,000 sqft, or for employee-only/mechanical room doors, dwelling unit doors, revolving doors, or air curtains.
Efficiency Credits	15 credits required. Cold-climate heat pumps (COP ≥ 1.75 at 5°F, electric resistance prohibited except defrost) earn all 15 when meeting all space heating requirements.
Paperwork & Modeling	COMcheck for common-area envelope, lighting, and mechanical (commercial compliance) plus efficiency-credit documentation. ENERGY STAR workbook, checklists, and common-space HVAC supplement (mandatory). HERS/ERI models and certificates at permit and CO (45/unit for all-electric). Pathway documentation (all-electric or PV sizing).
Testing & Verification	Ventilation balancing per design. Duct leakage testing at rough-in and final. HVAC functional testing by FT agent (mandatory). Lighting controls testing. Air barrier inspections.

Retail Space

Item	Requirements
Exterior Walls	Cavity R-21, continuous exterior insulation R-9.
Below Grade Walls	N/A
Slab	Unheated Slab On Grade: continuous perimeter insulation R-10, 4 ft vertical at the perimeter.
Floor Over Unconditioned Space	N/A
Roof	Insulation entirely above deck (R-30 continuous; tapered systems rated 1 inch above minimum thickness). Attic assemblies (R-49).
Windows & Glass Doors	Storefront and glazing.
Doors	Opaque swinging doors; nonswinging
Air Sealing	Continuous air barrier with leakage testing per C402.5. Whole-building test per C402.5.2.1.
Thermal Bridging	Vertical envelope performance accounts for thermal bridges fastener derating of continuous insulation and linear bridge factors (parapets, wall-to-grade, fenestration perimeters, corners) per Table C402.7.3.1 MA Stretch COMcheck performs this automatically
HVAC	Retail ductless cold-climate ASHP, 36 kBtu/h, no supplemental electric resistance. Sized 32 Btu/h-sf x 1,057 sf = 33.8 kBtu/h. SEER2 16 / HSPF2 8.2 (ENERGY STAR MFNC v1.2 Table 1 ductless; stricter than C403.3.2 14.3 / 7.5) and COP ≥ 1.75 at 5F for C406.. 16 SEER2 / 8.2 HSPF2. heating 36 kBtu/h, cooling 36 kBtu/h.
HVAC Sizing	N/A
Ductwork	N/A
Economizer	No economizer provided. Basis recorded on the COMcheck mechanical certificate.
Mechanical Ventilation	N/A
Thermostats & Controls	N/A
DHW	Service water heating per base 2021 IECC C404: Table C404.2 equipment efficiencies, pipe insulation, and controls.
DHW Piping	N/A
Water Fixtures	N/A
Interior Lighting	Allowed LPD: Retail sales, A101, 1,057 sf, 15.5 ft 1.05 W/sf.
Lighting Controls	Occupant sensor controls in offices, conference and break rooms, copy rooms, restrooms, storage rooms, locker rooms, corridors, and other enclosed spaces of 300 sf or less auto-off within 20 minutes, manual-on or auto-on to 50 percent power. Time-switch controls elsewhere daylight-responsive controls in daylight zones. MA lowers the daylight-responsive triggers: 100 W in primary sidelit and toplit zones, 300 W in sidelit zones
Exterior Lighting	Lighting zone Residential Commercial Mixed. Allowed LPD: 14 W per doors.
Solar Ready	Rooftop solar readiness is required on new commercial buildings five stories or less. Reserve and keep clear at least 40% of the qualifying roof area as a solar-ready zone; provide an interconnection pathway and conduit, reserved electrical service space and panel capacity, and a 5 psf collateral dead load in the structural design of the zone; show the zone on the construction documents; and post a permanent certificate.
EV Ready	New parking includes EV Ready spaces 20 percent for Group R and B occupancies, 10 percent otherwise each with a 40 A branch circuit (or shared circuit with load management) wired for 6.6 kW Level II charging terminating within 6 feet of the space
Compliance Path	COMcheck
Efficiency Credits	15 of 15 required credits. Credits come from C406.2.3 (heat-pump heating at least 10% above the minimum).
Vestibules	N/A
Paperwork & Modeling	COMcheck
Testing & Verification	N/A

Assembly Moisture Check

This section shows which air and vapor barriers are needed, and why.

Inputs

Item	Value
Climate zone	5A
Indoor air	70 F, 35% RH
Dewpoint of that indoor air	41 F
Outdoor air	1 F
Code	2018 IRC Table R702.7.1

Exterior Walls

#	Layer (inside to outside)	R	Running R	Temp	Dewpoint target	Vs dewpoint
1	Drywall	1.13	1.13	67.6 F	41 F	OK
2	Class II vapor retarder	0.00	1.13	67.6 F	41 F	OK
3	R-21 cavity insulation with 2x6 wood studs	21.00	22.13	22.2 F	41 F	First below dewpoint
4	Wood sheathing	0.62	22.75	20.8 F	41 F	Below dewpoint
5	Air barrier	0.00	22.75	20.8 F	41 F	Below dewpoint
6	R-9 continuous insulation	9.00	31.75	1.4 F	41 F	Below dewpoint
7	Siding / cladding	0.17	31.92	1.0 F	41 F	Below dewpoint

Conclusion: Layer 3 is the first row below dewpoint. It is the cold plane we protect. Indoor moisture can turn to water if it gets there, and can eventually cause mold. It can get there two ways. It gets there through the drywall, which is why the vapor retarder is on the inside of the wall. It also gets there through holes (outlets, gaps, plates), which is why the air barrier is on the sheathing. Same at the rim. Keep the R-9 going over the band.

Floor Over Garage

#	Layer (inside to outside)	R	Running R	Temp	Dewpoint target	Vs dewpoint
1	Floor finish	1.13	1.13	67.5 F	41 F	OK
2	Air barrier	0.00	1.13	67.5 F	41 F	OK
3	R-30 continuous insulation	30.00	31.13	1.4 F	41 F	First below dewpoint
4	Garage	0.17	31.30	1.0 F	41 F	Below dewpoint

Conclusion: Layer 3 is the first row below dewpoint. It is the cold plane we protect. Indoor moisture can turn to water if it gets there, and can eventually cause mold. The spray foam is the vapor retarder. It can still get there through holes, which is why the air barrier is at the floor so garage air cannot enter the unit.

Roof (sealed attic)

#	Layer (inside to outside)	R	Running R	Temp	Dewpoint target	Vs dewpoint
1	Interior / attic	0.68	0.68	69.1 F	41 F	OK
2	R-19 at the underside of the deck	19.00	19.68	43.1 F	41 F	OK
3	Roof deck	0.62	20.30	42.2 F	41 F	OK
4	Air barrier	0.00	20.30	42.2 F	41 F	OK
5	R-30 continuous insulation	30.00	50.30	1.2 F	41 F	First below dewpoint
6	Roofing	0.17	50.47	1.0 F	41 F	Below dewpoint

Conclusion: Layer 5 is the first row below dewpoint. It is the cold plane we protect. Indoor moisture can turn to water if it gets there, and can eventually cause mold. It can get there through holes, which is why the air barrier is on the deck.

Exterior Walls (Current)

Floor Over Garage (Current)

Roof (sealed attic) (Current)

Rim Joists (Current)

Path Comparison

This section shows the detailed requirements and incentives for each path we compared, basically showing our work of how we determined the recommended path is the most affordable way of meeting energy code compliance.

Path Comparison - Incentives

Current: $52,500 - $97,500

MassSave Multifamily High Rise Program Energy Star Tier ($52,500) (Program Breakdown): You get this rebate for having your building(s) certified for the Energy Star MFNC v1.2 program. This requires pre-approval via an application to be submitted before construction starts. This rebate comes in the form of a check within 4 months of certification documentation being provided to MassSave, typically this is 4 months after construction is complete.
DOER Alternative Energy Credits ($0 - $45,000) (Program Breakdown): This rebate is received for installing APS eligible air source heat pumps (click here for the list). There is an extensive process to get this incentive. It comes in the form of a check approximately 6-12 months after the heat pumps are installed and fully operational.
- IMPORTANT: Although an estimate is provided, this incentive can vary widely typically between $300-1,500 per heat pump. It's based on expected kWh usage of the system as well as the market value of the alternative energy credits when sold.
- Risks: Massachusetts is rewriting this program right now. The House bill would stop the state from accepting new applications on January 1, 2028, the Senate version leaves heat pumps out of that cutoff, and the two are in conference. The application needs the equipment installed and operating, so a project that will not reach that point before the deadline should treat this as upside rather than a budgeted line.

Path Comparison - Net Cost Summary

Path	Total Cost $/sf	Total Incentives $/sf	Net $/sf	OpEx Factor
Current	$59.50	$2.43	$58.11	1.02

Path Comparison - Envelope

Item	Path	Detailed Specifications	Cost $/sf	Incentive $/sf	Net $/sf	OpEx
Exterior Walls	Current	≥ R-21 cavity insulation (2x6 @ 16" o.c.) with ≥ R-9 continuous exterior insulation.	$5.85	$0.00	$5.85	0.95
Below Grade Walls	Current	N/A	$0.00	$0.00	$0.00	1.00
Corridor Walls	Current	N/A	$0.00	$0.00	$0.00	1.00
Slab	Current	N/A	$0.00	$0.00	$0.00	1.00
Floor Over Unconditioned Space	Current	N/A	$0.00	$0.00	$0.00	1.00
Floor Over Garage	Current	≥ R-30 continuous insulation.	$0.86	$0.00	$0.86	0.90
Floor Over Podium	Current	N/A	$0.00	$0.00	$0.00	1.00
Rim Joists	Current	≥ R-21 rim/band insulation at floor transitions.	$0.20	$0.00	$0.20	0.95
Roof	Current	Sealed attic: ≥ R-19 insulation + ≥ R-30 continuous insulation.	$1.14	$0.00	$1.14	1.10
Windows & Glass Doors	Current	High performance, U ≤ 0.25 / SHGC ≤ 0.25.	$7.06	$0.00	$7.06	1.00
Doors	Current	Opaque door, U ≤ 0.20 (R-5.0).	$0.38	$0.00	$0.38	0.95
Air Sealing	Current	≤ 0.27 CFM50 per sqft of enclosure (compartmentalization); tested.	$1.30	$0.00	$1.30	0.95

Path Comparison - Mechanical

Item	Path	Detailed Specifications	Cost $/sf	Incentive $/sf	Net $/sf	OpEx
HVAC	Current	Ductless multi-split cold-climate air-source heat pump, SEER2 ≥ 17 / HSPF2 ≥ 10 1BR: 20 kBtuh 2-zone 2BR: 20 kBtuh 3-zone 3BR: 20 kBtuh 4-zone sized to the worst-case design load per bedroom count, see HVAC Design Loads	$16.73	$0.00	$16.73	1.15
Ductwork	Current	N/A	$0.00	$0.00	$0.00	1.00
Duct Sealing	Current	N/A	$0.00	$0.00	$0.00	1.00
HVAC Grading	Current	Fan Flow Test: Grade II Watt Draw Test: Grade II Refrigerant Charge: Grade I (weigh-in method) HVAC installer must provide photo of the digital refrigerant scale showing the amount charged, with the tank on the scale and hoses connected to the outdoor unit, along with a photo of the outdoor unit's data plate. If the non-invasive procedure in ANSI / RESNET / ACCA 310 is not permitted to be used during the final inspection of a unit (i.e., due to the equipment type or to outdoor air temperatures that do not meet the requirements of the non-invasive method), then the unit is permitted to be certified with a default refrigerant charge designation of Grade III. Note that in these circumstances, the weigh-in method procedure in ANSI / RESNET / ACCA 310 may still be used to pursue a Grade I designation.	$0.00	$0.00	$0.00	1.00
Mechanical Ventilation	Current	In-unit ERV All 1-bedroom units: 70 CFM, ≥ 73% ASRE All 2-bedroom and all 3-bedroom units: 90 CFM, ≥ 71% ASRE	$2.74	$0.00	$2.74	1.20
Local Mechanical Exhaust	Current	Bathroom(s): at least 50 CFM intermittent and up to 3.0 sones, or at least 20 CFM continuous and up to 2.0 sones. Kitchen(s): at least 100 CFM intermittent and up to 3.0 sones, or continuous at 5 ACH. Both: exhaust directly outdoors with ENERGY STAR certified fans. A balanced ERV or HRV serving the space may satisfy this requirement.	$1.66	$0.00	$1.66	1.05
Thermostats	Current	Programmable thermostat (as modeled).	$0.16	$0.00	$0.16	1.05

Path Comparison - Plumbing & Appliances

Item	Path	Detailed Specifications	Cost $/sf	Incentive $/sf	Net $/sf	OpEx
DHW	Current	1-Bedroom: Split-system heat pump water heater (HPWH) (as modeled); UEF ≥ 3.8; 40 gal 2-Bedroom: Split-system heat pump water heater (HPWH) (as modeled); UEF ≥ 3.8; 50 gal 3-Bedroom: Split-system heat pump water heater (HPWH) (as modeled); UEF ≥ 3.8; 65 gal	$5.62	$0.00	$5.62	1.20
DHW Piping	Current	Supply piping insulated to ≥ R-3.	$1.17	$0.00	$1.17	0.95
Water Fixtures	Current	WaterSense certified (Lavatory ≤ 1.2 GPM; Shower ≤ 2.0 GPM; Kitchen ≤ 2.2 GPM).	$2.93	$0.00	$2.93	1.00
Refrigerator	Current	≤ 587 kWh/yr; electric.	$1.23	$0.00	$1.23	1.10
Dishwasher	Current	≤ 238 kWh/yr; electric.	$0.72	$0.00	$0.72	1.10
Clothes Washer	Current	IMEF ≥ 2.2; IWF ≤ 3.7; ≤ 90 kWh/yr; electric.	$0.98	$0.00	$0.98	1.10
Clothes Dryer	Current	Heat pump dryer; ventless; CEF ≥ 6.4.	$1.87	$0.00	$1.87	1.00
Stove / Oven	Current	Electric range; convection oven.	$0.94	$0.00	$0.94	1.05

Path Comparison - Electrical

Item	Path	Detailed Specifications	Cost $/sf	Incentive $/sf	Net $/sf	OpEx
Lighting	Current	≥ 100% high-efficacy (LED).	$4.00	$0.00	$4.00	0.85
Solar Ready	Current	N/A	$0.00	$0.00	$0.00	1.00
EV Ready	Current	At least 20% of parking spaces wired EV-ready (40-amp Level II; shared circuits with load management allowed).	$0.54	$0.00	$0.54	1.00
HPWH Ready	Current	N/A	$0.00	$0.00	$0.00	1.00

Path Comparison - Soft Costs & Whole-Building Incentives

Item	Path	Detailed Specifications	Cost $/sf	Incentive $/sf	Net $/sf	OpEx
Paperwork & Modeling	Current	ENERGY STAR energy model to the target (per-unit HERS or whole-building ASHRAE path), the ENERGY STAR design-review checklist and multifamily workbook, and an HVAC design report.	$1.42	$2.43	$-1.01	1.00
Testing & Verification	Current	ENERGY STAR field verification: pre-drywall and final inspections, unit air-tightness (blower door), duct-leakage, ventilation and exhaust airflow, and HVAC functional testing.	$0.00	$0.00	$0.00	1.00