The first bottom-up build of the Short Term Rental (STR) bonus depreciation landscape: 2,400+ listings analyzed fixture by fixture, rolled up into rankings across 100 markets.
There's a reason this ranking has never existed. Property-level figures normally come from a formal cost segregation study — $5,000–$15,000, one property at a time, after you close — and they sit in private files. This guide is built with the same 5/15/39-year bucketing, calibrated against real formal studies, and arrives before the offer.
“The pitch is that the hot STR markets everyone chases for revenue are not necessarily the best markets for tax. It is a clever idea backed by real work, and it gets a few things right that most investors never think about.”
the
Guide
| # | Market | Bonus Depreciation Avg | Land | Fixture summary | Confidence | n |
|---|---|---|---|---|---|---|
| 1 | Lake Cumberland Lake · KY | 35.6% | 11% | Stone counters, hardwood, landscape lighting | Measured | n=8 |
| 2 | Branson Mountain · MO | 35.6% | 11% | Stone counters, landscape lighting, hardwood | Measured | n=11 |
| 3 | Ellijay Mountain · GA | 34.6% | 12% | Stone counters, landscape lighting, hardwood | Measured | n=16 |
| 4 | Marion Mountain · NC | 34.0% | 15% | Stone counters, landscape lighting, FF&E | Measured | n=7 |
| 5 | Finger Lakes Lake · NY | 34.0% | 15% | Stone counters, hardwood, landscape lighting | Measured | n=6 |
| 6 | Vero Beach Beach · FL | 33.6% | 16% | Stone counters, landscape lighting, FF&E | Measured | n=58 |
| 7 | Table Rock Lake Lake · MO | 33.3% | 16% | Stone counters, hardwood, landscape lighting | Measured | n=3 |
| 8 | Myrtle Beach Beach · SC | 32.8% | 18% | Stone counters, FF&E, hardwood | Measured | n=5 |
Unlock the full guide — every market, every column, exportable.
All 100 markets with per-bucket 5-year and 15-year detail, fixture prevalence, state §168(k) conformity, and CSV export.
Get the Guide — $249 →The Q3 2026 edition — $249, one time.
- All 100 markets, per-bucket detail, fixture prevalenceIncluded
- 10 full property reports from the sampleIncluded
- Six property-type deep-dives (Cabin · Lake · Ski · Desert · Beach · Condo)Included
- State §168(k) conformity map + tax-savings calculator + glossaryIncluded
- CSV export of the full ranked datasetIncluded
- Q3 2026 edition + access to the current live editionIncluded
Before you buy.
How is the $249 Guide different from the free DepreciMax STR Bonus Depreciation Study?
The free Study ranks 197 US STR markets from federal land data and state §168(k) conformity — a top-down baseline. The Guide is bottom-up: 100 markets rolled up from 2,400+ real property-level analyses, with per-bucket detail, per-fixture prevalence, and 10 full reports. Use the Study to explore; use the Guide to commit.
What's the difference between the Guide ($249) and a single Property Report ($99)?
The $99 Property Report analyzes one specific listing you're considering — line-item, tax-ready. The Guide answers a different question upstream: which market to focus on first. Most buyers use both: the Guide to narrow to a market, then a Property Report on their shortlist.
Is this tax advice?
No. Prospecting-grade decision-support built from the same 5/15/39-year bucketing formal cost seg studies use. Confirm final numbers with a qualified CPA before an offer.
Which markets are included?
100 curated US short-term-rental markets, chosen by STR listing density and investor search demand. Top 3 shown fully above; the remaining 97 unlock at checkout.
How current is the data?
Q3 2026 edition. Refreshes quarterly; buyers of the current edition retain access through each refresh.
Do I get a CSV or raw data?
Yes — the full 100-market dataset exports to CSV, including per-bucket detail and fixture prevalence.
Will the Guide help me if my target market isn't in the top 10?
Yes — the ranking is the entry point, not the deliverable. The Guide covers all 100 markets with per-bucket detail so you can see where your target sits versus peer markets. If your market isn't in the 100, email [email protected] before you buy.
I have a CPA. Why do I need this?
Your CPA runs the numbers after you've picked the property. The Guide runs them across 100 markets before you pick — a different job. Buyers typically forward the relevant market section to their CPA when briefing on an offer.
Decide which market before you write the offer.
100 curated STR markets. 2,400+ property-level analyses. One decision.
Or start with the free STR Bonus Depreciation Study →The Ultimate STR Bonus Depreciation Prospecting Guide is a $249 research report from DepreciMax that ranks 100 US short-term rental markets by median IRS §168(k) bonus-eligible percentage of purchase price. Rankings are built from 2,400+ property-level cost segregation analyses. The Guide includes property-type breakdowns for cabins, ski chalets, beach houses, and desert homes; a state-by-state §168(k) conformity table; a Year-1 tax-savings calculator; ten sample DepreciMax property reports; and a post-close capture checklist for handoff to a cost segregation engineer. Purchase includes instant web and PDF access.