Market Comparisons · Bonus Depreciation

Short-term rental (STR) market head-to-heads — which is the better bonus depreciation play?

Pairwise comparisons of the STR markets buyers actually decide between. Each comparison includes a verdict, data table, and when-to-choose recommendation. Data from the DepreciMax STR Bonus Depreciation Study — 2026.

Joshua Tree, CA vs Palm Springs, CA
26% / $397K · 23% / $769K
Joshua Tree wins on pure depreciation math — a lower land ratio (15% vs 28%) means more of every purchase dollar buys depreciable structure and finishes.
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Broken Bow, OK vs Smoky Mountains, TN
26% / $525K · 25% / $374K
Broken Bow wins on depreciation math per property — purpose-built Airbnb cabins with hot tubs, fire pits, and outdoor kitchens as standard features, plus a 12% median land ratio.
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Broken Bow, OK vs Blue Ridge Mountains, GA
26% / $525K · 26% / $527K
Nearly identical entry price ($525K vs $527K) and identical bonus-eligible % (26%), but Broken Bow wins on the underlying depreciation math — a 12% land ratio vs 16%, and 76% Diamond density vs 63%.
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Poconos, PA vs Hunter Mountain, NY
27% / $669K · 24% / $849K
Poconos wins decisively.
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Lake Cumberland, KY vs Table Rock Lake, MO
27% / $329K · 26% / $450K
Lake Cumberland is the #1-ranked market in the 2026 Study for a reason — median 27% bonus-eligible on the lowest-price lakefront cabin market ($329K), with 78% Diamond density.
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Winter Park, CO vs Killington, VT
26% / $2.8M · 23% / $929K
Different price tiers, different investors.
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Orlando / Kissimmee, FL vs Palm Coast, FL
26% / $297K · 25% / $700K
Both are Florida with no state income tax, so all bonus depreciation flows through federally.
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Angel Fire, NM vs Taos, NM
26% / $635K · 24% / $599K
Two New Mexico ski-country neighbors, very different depreciation profiles.
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