Model Year-1 §168(k) bonus depreciation on a typical Joshua Tree, CA short-term rental. Inputs pre-filled with Joshua Tree's Top 50 median land ratio (15.0%) and bonus-eligible percentage (25.9%) from the DepreciMax 2026 Short-Term Rental Bonus Depreciation Study, n=44 scored listings. Adjust anything to model your specific property.
Joshua Tree is the archetypal desert-STR market — small footprints, high design premium, private hot tubs and fire pits, minimal landscaping. Bonus-eligible % ranks 8th in the DepreciMax Top 50, and the 15% median land ratio is low for California. Investors typically layer §168(k) with §469(c)(2) STR loophole treatment for the strongest W-2 offset.
Open the free DepreciMax cost segregation calculator pre-loaded with Joshua Tree, CA's Top 50 median inputs. Adjust price, bracket, gross rental, and operating expenses to model your specific property. No signup required for the base estimate.
On the DepreciMax Top 50 median Joshua Tree, CA STR ($397,000 purchase price, 25.9% bonus-eligible per §168(k)), the Year-1 deduction is approximately $102,823. At a 35% federal marginal bracket, that translates to about $35,988 in Year-1 federal tax savings — offsetting W-2 income when the STR loophole under §469(c)(2) applies. California does not conform to federal §168(k) — CA requires a state add-back that defers the state benefit over the property's life. Your federal savings are unaffected and represent the bulk of the Year-1 benefit. Source: DepreciMax Top 50 STR Bonus Depreciation Study, snapshot 2026-07-18.
California does not conform to federal §168(k) — CA requires a state add-back that defers the state benefit over the property's life. Your federal savings are unaffected and represent the bulk of the Year-1 benefit. Federal §168(k) savings remain the bulk of the Year-1 tax benefit either way. See the DepreciMax California state conformity page for the exact treatment.
Joshua Tree, CA's median bonus-eligible percentage is 25.9% of purchase price, per the DepreciMax 2026 Top 50 Short-Term Rental Bonus Depreciation Study (snapshot 2026-07-18, n=44 scored listings). Joshua Tree is the archetypal desert-STR market — small footprints, high design premium, private hot tubs and fire pits, minimal landscaping. Bonus-eligible % ranks 8th in the DepreciMax Top 50, and the 15% median land ratio is low for California. Investors typically layer §168(k) with §469(c)(2) STR loophole treatment for the strongest W-2 offset. Individual properties vary — a $99 DepreciMax property report analyzes 7-9 property photos with AI to produce a line-item breakdown closely calibrated to a formal $5,000-$8,000 cost segregation study.