FEATURED · 2026 STUDY Best · DepreciMax Score 83 Ski Resort

Stowe, Vermont

Stowe is featured in the DepreciMax 2026 STR Bonus Depreciation Study — one of 197 US short-term rental markets analyzed. Stowe is one of the most established ski markets in the Northeast.

Median Year 1 Deduction
$261,600
on a $895k STR · range $224k–$304k · ~$96.8k federal tax savings at 37%
Our 2026 STR Bonus Depreciation Market Study analyzes 197 US STR markets — see the ranking and category breakdowns.
Representative short-term rental home in the Stowe market
Median Listing Price
$895k
25th–75th pct varies. Comparable to other ski resort STR markets in the Top 50.
Median Land Ratio
29%
Range 24%–34%. Leaves the rest of purchase price as depreciable basis.
Bonus-Eligible %
29.2%
Median % of purchase price classifiable as 5-yr or 15-yr property. Range 25–33%.
Federal Savings @ 37%
$96.8k
Median federal tax savings on a $895k purchase. Range $82.9k–$112.5k.
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Vermont State Conformity — Conforms to Federal §168(k)

Vermont conforms to federal bonus depreciation. The full Year 1 deduction applies on both federal and state returns — no state add-back required. This is the most favorable state tax posture for STR investors.

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Stowe STR Regulations — Restricted

The Town of Stowe adopted a rewritten Short-Term Rental Ordinance on July 22, 2026 that converts the prior registry into a licensing system, caps STR licenses at 850 town-wide effective September 15, 2026, freezes new… Permit: Yes · Cap: Yes · Min stay: None · Owner-occ.: No. Verified 2026-08-16 against primary jurisdiction sources — read the full regulations profile →

Why Stowe matters for STR bonus depreciation

Stowe's score reflects three compounding factors driving its bonus depreciation outcome:

1. Premium VT ski market with full state conformity

Stowe is one of the most established ski markets in the Northeast. Land ratios in the 24–34% range leave 66–76% of purchase price as depreciable basis — and unlike CA or NY ski markets, Vermont fully conforms to federal §168(k). The federal AND state benefits both apply.

2. Luxury renovation cycle inflates 5-year basis

Stowe's housing stock combines classic Vermont farmhouses, ski chalets, and luxury condos at Stowe Mountain Resort. The renovation cycle replaces original finishes with high-end 5-year personal property: custom millwork, stone countertops, designer lighting, smart-home systems, heated floors. Combined 5-year + 15-year basis runs 25–33% at the median.

3. Year-round demand from foliage + ski cycles

Stowe is a rare dual-season ski market — winter ski demand combined with strong autumn foliage and summer hiking demand. Year-round occupancy supports the high price point and the under-7-day-stay requirement for the STR loophole.

Common bonus-eligible amenities in Stowe STRs

Prevalence of 15-year land improvements we typically see across Stowe short-term rentals — all 100% bonus-eligible in Year 1 under IRS §168(k):

Hot tub or spa
91%
Stone fireplace / wood stove
84%
Ski storage / boot room
67%
Heated floors / radiant heat
49%
Outdoor deck or patio
78%
Smart home / Sonos / Lutron
42%

See live Stowe listings ranked by bonus depreciation

Every active Stowe short-term rental scored by Year 1 bonus depreciation potential — filtered by your price range and amenity preferences. Free market search shows every listing. Run a $99 detailed AI property report on any specific listing for line-item 5-year / 15-year / 39-year classification, closely calibrated to a formal cost seg study.

How the score is calculated

Stowe's DepreciMax Score is the aggregate score across 100 active listings run through our proprietary algorithm. We use multiple inputs — including land values and AI photo recognition — calibrated over time against a completed cost segregation study on a benchmark short-term rental, with a target accuracy of closely calibrated on bonus-eligible % of purchase price.

More detail in the Top 50 Markets methodology section.

Version: 2026. Sample listings are representative profiles drawn from the top 100 active listings at snapshot date — actual addresses anonymized. Bonus depreciation outcomes vary by individual property; this report estimates ranges for typical purchases. Not tax advice — consult your CPA before making investment decisions.

Score live Stowe properties — for your specific deal

Run any active Stowe listing through the DepreciMax property scorer. Free market search shows you every listing ranked by bonus depreciation potential. $99 per detailed AI report on a specific property — closely calibrated to a formal cost seg study.

Score Stowe Properties  →

Want the full Top 50 report?

All 50 markets ranked by bonus depreciation score, with category filters and the full methodology.

View Full Report  →

Stowe vs Lake Cumberland vs Killington — bonus depreciation comparison

Head-to-head from the 2026 DepreciMax STR Bonus Depreciation Study — rank, price point and state §168(k) conformity.

Market Rank Median Bonus % Median Y1 Deduction State Conformity
▸ Stowe #62 21.8% ~$261k on $1.2M STR Full
Lake Cumberland #1 27.1% ~$89k on $330k STR Full
Killington #42 23.4% ~$217k on $929k STR Full

Data source: 2026 DepreciMax STR Bonus Depreciation Study · snapshot 2026-07-18. See the Aspen vs Lake Cumberland writeup for the full head-to-head methodology.

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