How to use these guides
Every guide is built from the same template, populated with data from the DepreciMax STR Bonus Depreciation Study. Each is designed to fit on 3–4 printed pages so you can carry it to a showing or hand a printed copy to your CPA before making an offer.
1
Pick your market
Sorted by Study rank — #1 is the strongest bonus-depreciation profile. Higher rank = higher median bonus-eligible % of purchase price.
2
Print + bring on tour
Each guide includes an "On the Tour" checklist (5-year and 15-year items to spot) and a property-comparison worksheet for 3 listings.
3
Ask the 5 diligence questions
Every guide ends with 5 questions to ask the listing agent — each maps to a number that drives your Year 1 deduction.
4
Run the report on your top pick
Every guide links to search with your market pre-loaded. Rank listings by write-off potential, then run the $99 report on your finalist.
Universal — Non-Market-Specific Guides
Read these first if you're new to STR bonus depreciation. Applicable to any market.
2026 Bonus Depreciation Guide for STR Investors
100% bonus permanently restored · state conformity · STR loophole · recapture
Open guide →
STR House-Hunting Checklist
Complete pre-tour checklist · 5-year / 15-year / 39-year property spotter
Open guide →
Featured — Top 6 STR Markets by Bonus-Eligible %
#1
Lake Cumberland, KY
78%Diamond
27%Bonus-elig
11%Land
$329kMedian
Lakefront cabin market with the highest median bonus-eligible % in the study — low land ratio + heavy exterior amenity mix.
Open guide →
#2
Poconos, PA
76%Diamond
27%Bonus-elig
12%Land
$669kMedian
Northeast weekend-getaway market. Community amenities (pool, tennis, lake access) inflate 15-year share on a per-property basis.
Open guide →
#3
Branson, MO
76%Diamond
27%Bonus-elig
12%Land
$365kMedian
Ozarks entertainment corridor. Below-median land value + high FF&E turnover from short-stay velocity.
Open guide →
#4
Angel Fire, NM
76%Diamond
26%Bonus-elig
12%Land
$635kMedian
Ski + summer resort with heavy HOA common-area allocation. 15% pro-rata share of shared improvements flows through as 15-year property.
Open guide →
#5
Broken Bow, OK
76%Diamond
26%Bonus-elig
12%Land
$525kMedian
Purpose-built Airbnb cabin market — hot tubs, fire pits, outdoor kitchens are standard, not upgrades.
Open guide →
#6
Winter Park, CO
81%Diamond
26%Bonus-elig
15%Land
$2.8MMedian
Highest Diamond density in the study. Ski-in/ski-out condos with heavy resort-grade FF&E and HOA improvements.
Open guide →
Ranks 7–50 — Full STR Study Leaderboard
#7
Driggs / Teton Valley, ID
Diamond 73% · Bonus-elig 26% · Land 13% · $1.3M
Open guide →
#8
Joshua Tree, CA
Diamond 69% · Bonus-elig 26% · Land 15% · $397k
Open guide →
#9
Blue Ridge Mountains, GA
Diamond 63% · Bonus-elig 26% · Land 16% · $527k
Open guide →
#10
Orlando / Kissimmee, FL
Diamond 67% · Bonus-elig 26% · Land 16% · $297k
Open guide →
#11
Table Rock Lake, MO
Diamond 69% · Bonus-elig 26% · Land 15% · $450k
Open guide →
#12
Hot Springs, AR
Diamond 60% · Bonus-elig 26% · Land 19% · $310k
Open guide →
#13
Tannersville, NY
Diamond 81% · Bonus-elig 26% · Land 15% · $575k
Open guide →
#14
Ellicottville, NY
Diamond 69% · Bonus-elig 26% · Land 15% · $458k
Open guide →
#15
Hocking Hills, OH
Diamond 69% · Bonus-elig 26% · Land 15% · $600k
Open guide →
#16
Vero Beach, FL
Diamond 42% · Bonus-elig 25% · Land 24% · $700k
Open guide →
#17
New Braunfels, TX
Diamond 62% · Bonus-elig 25% · Land 18% · $525k
Open guide →
#18
Palm Coast / Flagler Beach, FL
Diamond 49% · Bonus-elig 25% · Land 23% · $700k
Open guide →
#19
Smoky Mountains, TN
Diamond 60% · Bonus-elig 25% · Land 19% · $374k
Open guide →
#20
Myrtle Beach, SC
Diamond 44% · Bonus-elig 25% · Land 25% · $408k
Open guide →
#21
Galveston, TX
Diamond 55% · Bonus-elig 25% · Land 21% · $369k
Open guide →
#22
Ruidoso, NM
Diamond 62% · Bonus-elig 25% · Land 18% · $375k
Open guide →
#23
Sunday River, ME
Diamond 71% · Bonus-elig 25% · Land 18% · $1.3M
Open guide →
#24
Lake Lanier, GA
Diamond 57% · Bonus-elig 25% · Land 18% · $434k
Open guide →
#25
Wisconsin Dells, WI
Diamond 60% · Bonus-elig 24% · Land 19% · $490k
Open guide →
#26
Cody, WY
Diamond 60% · Bonus-elig 24% · Land 19% · $699k
Open guide →
#27
Sugarloaf, ME
Diamond 67% · Bonus-elig 24% · Land 19% · $609k
Open guide →
#28
Moab, UT
Diamond 49% · Bonus-elig 24% · Land 23% · $699k
Open guide →
#29
Douglas Lake, TN
Diamond 55% · Bonus-elig 24% · Land 21% · $599k
Open guide →
#30
Hunter Mountain, NY
Diamond 57% · Bonus-elig 24% · Land 20% · $849k
Open guide →
#31
Traverse City, MI
Diamond 49% · Bonus-elig 24% · Land 23% · $525k
Open guide →
#32
Las Vegas, NV
Diamond 52% · Bonus-elig 24% · Land 22% · $599k
Open guide →
#33
Prescott, AZ
Diamond 55% · Bonus-elig 24% · Land 21% · $600k
Open guide →
#34
Grand Lake, CO
Diamond 55% · Bonus-elig 24% · Land 21% · $879k
Open guide →
#35
Taos, NM
Diamond 55% · Bonus-elig 24% · Land 21% · $599k
Open guide →
#36
Red River, NM
Diamond 55% · Bonus-elig 24% · Land 21% · $695k
Open guide →
#37
McCall, ID
Diamond 55% · Bonus-elig 24% · Land 21% · $975k
Open guide →
#38
Kanab, UT
Diamond 53% · Bonus-elig 24% · Land 21% · $599k
Open guide →
#39
Coeur d'Alene, ID
Diamond 39% · Bonus-elig 24% · Land 21% · $780k
Open guide →
#40
Savannah, GA
Diamond 50% · Bonus-elig 24% · Land 22% · $409k
Open guide →
#41
Asheville, NC
Diamond 46% · Bonus-elig 23% · Land 23% · $547k
Open guide →
#42
Killington, VT
Diamond 52% · Bonus-elig 23% · Land 22% · $929k
Open guide →
#43
Santa Fe, NM
Diamond 47% · Bonus-elig 23% · Land 24% · $577k
Open guide →
#44
Red Lodge, MT
Diamond 52% · Bonus-elig 23% · Land 22% · $699k
Open guide →
#45
Windham, NY
Diamond 49% · Bonus-elig 23% · Land 22% · $586k
Open guide →
#46
Williams / Grand Canyon, AZ
Diamond 52% · Bonus-elig 23% · Land 22% · $492k
Open guide →
#47
Palm Springs, CA
Diamond 35% · Bonus-elig 23% · Land 28% · $769k
Open guide →
#48
Finger Lakes, NY
Diamond 49% · Bonus-elig 23% · Land 23% · $408k
Open guide →
#49
Sandpoint, ID
Diamond 47% · Bonus-elig 23% · Land 23% · $688k
Open guide →
#50
Kalispell / Flathead, MT
Diamond 49% · Bonus-elig 23% · Land 23% · $625k
Open guide →
The Next 50 STR MarketsRanks 51–100
Bonus depreciation house hunting guides for the next 50 U.S. short-term rental markets. Solid STR opportunities that didn't crack the Top 50 but still deliver strong Year-1 write-off potential. Ordered by Study rank.
#51West Yellowstone, MTDiamond 49% · Bonus-elig 23% · Land 23% · $1.0MOpen guide →
#52Lake of the Ozarks, MODiamond 41% · Bonus-elig 23% · Land 26% · $455kOpen guide →
#53Coeur d'Alene, IDDiamond 39% · Bonus-elig 23% · Land 26% · $720kOpen guide →
#54Jay Peak, VTDiamond 40% · Bonus-elig 23% · Land 25% · $397kOpen guide →
#55Lake Powell / Page, AZDiamond 44% · Bonus-elig 23% · Land 25% · $420kOpen guide →
#56Big Sky, MTDiamond 38% · Bonus-elig 22% · Land 27% · $3.9MOpen guide →
#57Bozeman, MTDiamond 35% · Bonus-elig 22% · Land 28% · $997kOpen guide →
#58Silverthorne, CODiamond 41% · Bonus-elig 22% · Land 26% · $1.7MOpen guide →
#59Lake Havasu City, AZDiamond 41% · Bonus-elig 22% · Land 26% · $525kOpen guide →
#60Manchester, VTDiamond 38% · Bonus-elig 22% · Land 27% · $973kOpen guide →
#61Lake Arrowhead, CADiamond 26% · Bonus-elig 22% · Land 27% · $578kOpen guide →
#62Stowe, VTDiamond 32% · Bonus-elig 22% · Land 29% · $1.2MOpen guide →
#63St. George, UTDiamond 35% · Bonus-elig 22% · Land 28% · $540kOpen guide →
#64Flathead Lake, MTDiamond 32% · Bonus-elig 22% · Land 29% · $605kOpen guide →
#65Big Bear Lake, CADiamond 9% · Bonus-elig 22% · Land 30% · $449kOpen guide →
#66Telluride, CODiamond 28% · Bonus-elig 22% · Land 28% · $4.7MOpen guide →
#67Scottsdale, AZDiamond 25% · Bonus-elig 22% · Land 31% · $1.2MOpen guide →
#68Winthrop / Methow, WADiamond 35% · Bonus-elig 22% · Land 28% · $795kOpen guide →
#69Daytona Beach, FLDiamond 25% · Bonus-elig 22% · Land 31% · $307kOpen guide →
#70Vail, CODiamond 8% · Bonus-elig 22% · Land 35% · $3.8MOpen guide →
#71Panama City Beach, FLDiamond 25% · Bonus-elig 22% · Land 31% · $437kOpen guide →
#72Hilton Head, SCDiamond 25% · Bonus-elig 22% · Land 31% · $888kOpen guide →
#73Deep Creek Lake, MDDiamond 28% · Bonus-elig 22% · Land 29% · $839kOpen guide →
#74Door County, WIDiamond 29% · Bonus-elig 21% · Land 30% · $525kOpen guide →
#75Lake Norman, NCDiamond 25% · Bonus-elig 21% · Land 31% · $795kOpen guide →
#76New Smyrna Beach, FLDiamond 7% · Bonus-elig 21% · Land 36% · $460kOpen guide →
#77Fredericksburg, TXDiamond 32% · Bonus-elig 21% · Land 29% · $600kOpen guide →
#78Park City, UTDiamond 11% · Bonus-elig 21% · Land 35% · $2.3MOpen guide →
#79Saugatuck, MIDiamond 29% · Bonus-elig 21% · Land 30% · $525kOpen guide →
#80Lake Geneva, WIDiamond 25% · Bonus-elig 21% · Land 31% · $599kOpen guide →
#81Durango, CODiamond 25% · Bonus-elig 21% · Land 31% · $780kOpen guide →
#82Whitefish, MTDiamond 29% · Bonus-elig 21% · Land 30% · $1.6MOpen guide →
#83South Lake Tahoe, CADiamond 29% · Bonus-elig 21% · Land 30% · $644kOpen guide →
#84Keystone, CODiamond 21% · Bonus-elig 21% · Land 30% · $2.8MOpen guide →
#85Estes Park, CODiamond 29% · Bonus-elig 21% · Land 30% · $745kOpen guide →
#86Ouray, CODiamond 29% · Bonus-elig 21% · Land 30% · $1.3MOpen guide →
#87Sugarbush / Mad River, VTDiamond 21% · Bonus-elig 21% · Land 30% · $795kOpen guide →
#88North Conway, NHDiamond 29% · Bonus-elig 21% · Land 30% · $575kOpen guide →
#89Shaver Lake, CADiamond 29% · Bonus-elig 21% · Land 30% · $680kOpen guide →
#90Woodstock, VTDiamond 29% · Bonus-elig 21% · Land 30% · $950kOpen guide →
#91Sedona, AZDiamond 25% · Bonus-elig 21% · Land 31% · $1.1MOpen guide →
#92New Orleans, LADiamond 22% · Bonus-elig 21% · Land 32% · $545kOpen guide →
#93Breckenridge, CODiamond 22% · Bonus-elig 21% · Land 32% · $1.6MOpen guide →
#94Lincoln / Loon, NHDiamond 17% · Bonus-elig 21% · Land 31% · $2.0MOpen guide →
#95Gardiner, MTDiamond 17% · Bonus-elig 21% · Land 31% · $1.9MOpen guide →
#96Kiawah Island, SCDiamond 25% · Bonus-elig 21% · Land 31% · $2.9MOpen guide →
#97Lake George, NYDiamond 22% · Bonus-elig 21% · Land 32% · $699kOpen guide →
#98Wilmington / Wrightsville, NCDiamond 0% · Bonus-elig 21% · Land 40% · $530kOpen guide →
#99Outer Banks, NCDiamond 7% · Bonus-elig 21% · Land 36% · $690kOpen guide →
#100Phoenix, AZDiamond 11% · Bonus-elig 21% · Land 35% · $585kOpen guide →
Market Comparisons — Head-to-Head
Pairwise comparisons of the STR markets buyers actually decide between. Each includes a verdict, data table, and when-to-choose recommendation.
Joshua Tree vs Palm Springs
Desert CA head-to-head · Joshua Tree wins on depreciation math
Open comparison →
Broken Bow vs Smoky Mountains
Cabin market head-to-head · Broken Bow wins on math per property
Open comparison →
Broken Bow vs Blue Ridge
Same entry price, different math · Broken Bow's 12% land ratio wins
Open comparison →
Poconos vs Hunter Mountain
Northeast STR markets · Poconos wins decisively on tax math
Open comparison →
Lake Cumberland vs Table Rock Lake
Lakefront cabin head-to-head · Lake Cumberland is Study #1
Open comparison →
Winter Park vs Killington
Ski market comparison · Different price tiers, different investors
Open comparison →
Orlando vs Palm Coast
Florida STR head-to-head · Orlando's $297K entry price wins
Open comparison →
Angel Fire vs Taos
New Mexico neighbors, very different tax profiles · Angel Fire wins
Open comparison →