Median Listing Price
$525k
Sample of ~50 active STR-suitable listings analyzed.
Median Land Ratio
12%
Lower is better — leaves 88% of purchase price as depreciable basis.
Bonus-Eligible %
26.4%
Median % of purchase price classifiable as 5-yr or 15-yr property under §168(k).
Federal Savings @ 37%
$51k
Median federal tax savings on a $525k purchase. Range $44k–$59k.
Why Broken Bow ranks #5
Oklahoma cabin country and the strongest new entrant in the 2026 refresh. OK full conformity plus some of the lowest land ratios in the South — Broken Bow inventory is dominated by cabin STRs with heavy 15-year outdoor improvement stacks (hot tubs, fire pits, decks, boat slips). Entry prices are moderate for the amenity density, which pushes both bonus-eligible % and Y1 dollar math to the top of the Top 10.
1. Land ratio drives the math
Lake-adjacent inland properties get the best of both worlds: water-front amenity premium without coastal land pricing. Broken Bow's land ratio of ~12% leaves roughly $462k of depreciable basis on a $525k purchase.
2. Full state conformity stacks federal and state benefits
OK conforms fully to federal §168(k), so Broken Bow investors get both the federal AND state deduction. The Total Tax Benefit column in the DepreciMax Top 50 reflects this stacking — federal savings at the 37% top marginal rate plus state savings at OK's top marginal rate. Same property in a decoupled state would produce the same federal deduction but no state add-on.
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Every active Broken Bow short-term rental listing, ranked by estimated bonus depreciation potential. Sort by price, beds, or DepreciMax medal tier. Free — no signup.
How the score is calculated
Broken Bow's DepreciMax Score is the aggregate score across ~50 active listings run through our proprietary algorithm. We use multiple inputs — including land values and AI photo recognition — closely calibrated over time against a completed cost segregation study on a benchmark short-term rental.
More detail in the Top 50 Markets methodology section.
Snapshot date: May 2026. Sample listings are real active listings from Realtor.com — actual addresses shown. Bonus depreciation outcomes vary by individual property; this report estimates ranges for typical purchases. Not tax advice — consult your CPA before making investment decisions.
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