Question 1

Which is better for STR bonus depreciation in 2026: Poconos, PA or Hunter Mountain, NY?

Accepted Answer

Poconos wins decisively. The 12% median land ratio and community amenity model (pool/tennis/lake access counting as 15-year land improvements per property) push median bonus-eligible to 27% — the joint highest in the Study. Hunter is a niche ski-specialist play with a weaker tax profile.

Question 2

What is the typical Year-1 bonus depreciation write-off on a Poconos short-term rental vs a Hunter Mountain short-term rental?

Accepted Answer

On the median Poconos STR ($669K), Year-1 bonus depreciation is approximately ~$181K (27% bonus-eligible of purchase price). On the median Hunter Mountain STR ($849K), Year-1 is approximately ~$204K (24% 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 Poconos over Hunter Mountain?

Accepted Answer

Choose Poconos if: Northeast STR investors who want the strongest year-round depreciation math and a community-amenity model that inflates 15-year property allocation. Choose Hunter Mountain if: Ski-first investors specifically targeting a ski-in/ski-out property. Accept weaker depreciation math for the winter revenue anchor.

Metric	Poconos, PA	Hunter Mountain, NY
Median bonus-eligible % (of purchase price)	27%Better tax math	24%
Median STR purchase price	$669K	$849K
Typical Year-1 write-off	~$181K	~$204K
Median land ratio	12%	20%
Diamond density (≥24% bonus-eligible listings)	76%	57%

Poconos, PA vs Hunter Mountain, NY — short-term rental bonus depreciation head-to-head

Poconos wins on depreciation math

Poconos vs Hunter Mountain — data head-to-head

When to choose Poconos

When to choose Hunter Mountain

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