Stowe is featured in the DepreciMax 2026 STR Bonus Depreciation Study — one of 197 US short-term rental markets analyzed. Stowe is one of the most established ski markets in the Northeast.
Vermont conforms to federal bonus depreciation. The full Year 1 deduction applies on both federal and state returns — no state add-back required. This is the most favorable state tax posture for STR investors.
Stowe's score reflects three compounding factors driving its bonus depreciation outcome:
Stowe is one of the most established ski markets in the Northeast. Land ratios in the 24–34% range leave 66–76% of purchase price as depreciable basis — and unlike CA or NY ski markets, Vermont fully conforms to federal §168(k). The federal AND state benefits both apply.
Stowe's housing stock combines classic Vermont farmhouses, ski chalets, and luxury condos at Stowe Mountain Resort. The renovation cycle replaces original finishes with high-end 5-year personal property: custom millwork, stone countertops, designer lighting, smart-home systems, heated floors. Combined 5-year + 15-year basis runs 25–33% at the median.
Stowe is a rare dual-season ski market — winter ski demand combined with strong autumn foliage and summer hiking demand. Year-round occupancy supports the high price point and the under-7-day-stay requirement for the STR loophole.
Prevalence of 15-year land improvements we typically see across Stowe short-term rentals — all 100% bonus-eligible in Year 1 under IRS §168(k):
Every active Stowe short-term rental scored by Year 1 bonus depreciation potential — filtered by your price range and amenity preferences. Free market search shows every listing. Run a $99 detailed AI property report on any specific listing for line-item 5-year / 15-year / 39-year classification, closely calibrated to a formal cost seg study.
Stowe's DepreciMax Score is the aggregate score across 100 active listings run through our proprietary algorithm. We use multiple inputs — including land values and AI photo recognition — calibrated over time against a completed cost segregation study on a benchmark short-term rental, with a target accuracy of closely calibrated on bonus-eligible % of purchase price.
More detail in the Top 50 Markets methodology section.
Run any active Stowe listing through the DepreciMax property scorer. Free market search shows you every listing ranked by bonus depreciation potential. $99 per detailed AI report on a specific property — closely calibrated to a formal cost seg study.
Score Stowe Properties →All 50 markets ranked by bonus depreciation score, with category filters and the full methodology.
View Full Report →Head-to-head from the 2026 DepreciMax STR Bonus Depreciation Study — rank, price point and state §168(k) conformity.
| Market | Rank | Median Bonus % | Median Y1 Deduction | State Conformity |
|---|---|---|---|---|
| ▸ Stowe | #62 | 21.8% | ~$261k on $1.2M STR | Full |
| Lake Cumberland | #1 | 27.1% | ~$89k on $330k STR | Full |
| Killington | #42 | 23.4% | ~$217k on $929k STR | Full |
Data source: 2026 DepreciMax STR Bonus Depreciation Study · snapshot 2026-07-18. See the Aspen vs Lake Cumberland writeup for the full head-to-head methodology.