FEATURED · 2026 STUDY Best · DepreciMax Score 83 Ski Resort

Stowe, Vermont

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.

Median Year 1 Deduction
$261,600
on a $895k STR · range $224k–$304k · ~$96.8k federal tax savings at 37%
Our 2026 STR Bonus Depreciation Market Study analyzes 197 US STR markets — see the ranking and category breakdowns.
Representative short-term rental home in the Stowe market
Median Listing Price
$895k
25th–75th pct varies. Comparable to other ski resort STR markets in the Top 50.
Median Land Ratio
29%
Range 24%–34%. Leaves the rest of purchase price as depreciable basis.
Bonus-Eligible %
29.2%
Median % of purchase price classifiable as 5-yr or 15-yr property. Range 25–33%.
Federal Savings @ 37%
$96.8k
Median federal tax savings on a $895k purchase. Range $82.9k–$112.5k.
Vermont State Conformity — Conforms to Federal §168(k)

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.

Why Stowe matters for STR bonus depreciation

Stowe's score reflects three compounding factors driving its bonus depreciation outcome:

1. Premium VT ski market with full state conformity

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.

2. Luxury renovation cycle inflates 5-year basis

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.

3. Year-round demand from foliage + ski cycles

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.

Common bonus-eligible amenities in Stowe STRs

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):

Hot tub or spa
91%
Stone fireplace / wood stove
84%
Ski storage / boot room
67%
Heated floors / radiant heat
49%
Outdoor deck or patio
78%
Smart home / Sonos / Lutron
42%

See live Stowe listings ranked by bonus depreciation

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.

How the score is calculated

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.

Version: 2026. Sample listings are representative profiles drawn from the top 100 active listings at snapshot date — actual addresses anonymized. Bonus depreciation outcomes vary by individual property; this report estimates ranges for typical purchases. Not tax advice — consult your CPA before making investment decisions.

Score live Stowe properties — for your specific deal

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  →

Want the full Top 50 report?

All 50 markets ranked by bonus depreciation score, with category filters and the full methodology.

View Full Report  →

Stowe vs Lake Cumberland vs Killington — bonus depreciation comparison

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.

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