Question 1

Which is better for STR bonus depreciation in 2026: Broken Bow, OK or Blue Ridge Mountains, GA?

Accepted Answer

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%. Both are purpose-built cabin markets that emerged as high-value alternatives to the Smokies; Broken Bow simply has stronger structural tax math per property.

Question 2

What is the typical Year-1 bonus depreciation write-off on a Broken Bow short-term rental vs a Blue Ridge Mountains short-term rental?

Accepted Answer

On the median Broken Bow STR ($525K), Year-1 bonus depreciation is approximately ~$137K (26% bonus-eligible of purchase price). On the median Blue Ridge Mountains STR ($527K), Year-1 is approximately ~$137K (26% bonus-eligible). Higher bonus-eligible % combined with lower purchase price typically yields the best return-on-tax-dollars.

Question 3

When should an STR investor choose Broken Bow over Blue Ridge Mountains?

Accepted Answer

Choose Broken Bow if: Investors optimizing for the strongest depreciation profile in the sub-$600K cabin tier. Purpose-built Airbnb cabins with amenities (hot tub, fire pit, outdoor kitchen) as standard equipment. Choose Blue Ridge Mountains if: Investors who want east-coast tourism proximity (Atlanta drive market) instead of the more remote Oklahoma-Arkansas border. Similar tax math, different geographic anchor.

Broken Bow, OK vs Blue Ridge Mountains, GA — short-term rental bonus depreciation head-to-head

Broken Bow wins on depreciation math

Broken Bow vs Blue Ridge Mountains — data head-to-head

When to choose Broken Bow

When to choose Blue Ridge Mountains

Not sure which is right? Run the numbers on a specific property.

Metric	Broken Bow, OK	Blue Ridge Mountains, GA
Median bonus-eligible % (of purchase price)	26%Better tax math	26%
Median STR purchase price	$525K	$527K
Typical Year-1 write-off	~$137K	~$137K
Median land ratio	12%	16%
Diamond density (≥24% bonus-eligible listings)	76%	63%