Question 1

Which is better for STR bonus depreciation in 2026: Lake Cumberland, KY or Table Rock Lake, MO?

Accepted Answer

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. Table Rock is a strong runner-up at a $121K higher entry price, useful if you want a bigger property or Missouri-side tax treatment.

Question 2

What is the typical Year-1 bonus depreciation write-off on a Lake Cumberland short-term rental vs a Table Rock Lake short-term rental?

Accepted Answer

On the median Lake Cumberland STR ($329K), Year-1 bonus depreciation is approximately ~$89K (27% bonus-eligible of purchase price). On the median Table Rock Lake STR ($450K), Year-1 is approximately ~$117K (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 Lake Cumberland over Table Rock Lake?

Accepted Answer

Choose Lake Cumberland if: Investors seeking the best depreciation math per dollar in the entire study. Lakefront cabin market with the lowest entry price of any top-10 market. Choose Table Rock Lake if: Investors wanting a larger property or specifically the Missouri Ozarks market. Still a very strong depreciation profile, just not the study leader.

Metric	Lake Cumberland, KY	Table Rock Lake, MO
Median bonus-eligible % (of purchase price)	27%Better tax math	26%
Median STR purchase price	$329K	$450K
Typical Year-1 write-off	~$89K	~$117K
Median land ratio	11%	15%
Diamond density (≥24% bonus-eligible listings)	78%	69%

Lake Cumberland, KY vs Table Rock Lake, MO — short-term rental bonus depreciation head-to-head

Lake Cumberland wins on depreciation math

Lake Cumberland vs Table Rock Lake — data head-to-head

When to choose Lake Cumberland

When to choose Table Rock Lake

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