Desert · California

Joshua Tree, CA short-term rental cost segregation calculator

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.

Direct answer: On the Joshua Tree, CA Top 50 median STR ($397,000 purchase, 25.9% bonus-eligible), a cost segregation study identifies about $102,823 as 5- and 15-year §168(k)-eligible property in Year 1. At a 35% federal marginal bracket, that's roughly $35,988 in Year-1 federal tax savings against W-2 income when §469(c)(2) STR loophole treatment 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.

Joshua Tree, CA short-term rental — Top 50 medians

Median STR price
$397,000
Land-value ratio
15.0%
Bonus-eligible %
25.9%
Year-1 §168(k) deduction
$102,823
Year-1 federal tax savings (35% bracket)
$35,988

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.

Data source: DepreciMax Top 50 STR Bonus Depreciation Market Study, snapshot 2026-07-18 (methodology v1.1). 44 scored listings for this market. Land ratio from FHFA WP 19-01 zip-level assessor data. Bonus-eligible % from per-listing Path-A scoring, Airbnb-weighted market medians. State conformity: decoupled per DepreciMax state-conformity dataset (CC BY 4.0). Values refresh annually.
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Run the calculator with Joshua Tree, CA presets

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.

Common questions about Joshua Tree, CA cost segregation

How much bonus depreciation can I claim on a Joshua Tree, CA short-term rental?

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.

Does California conform to federal bonus depreciation for short-term rentals?

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.

What's the median bonus-eligible percentage for Joshua Tree short-term rentals?

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.

Federal §168(k) bonus depreciation assumes the property qualifies for the STR exception under IRC §469(c)(2) and the taxpayer materially participates. Recapture caveat: 5-yr and 15-yr bonus-eligible property is §1245 — on sale, that depreciation is recaptured as ordinary income at rates up to 37%. Bonus dep is a Year-1 deferral, not a permanent tax savings, unless the investor 1031s, dies with stepped-up basis, or sells in a low-income year. California conformity reflects 2026 rules verified against primary state DOR sources. OBBBA made 100% bonus permanent for property placed in service after 1/19/2025. This tool is for educational scenario use only — not tax advice. Verify with your CPA before relying on these numbers.