Last updated May 2026. By using this site you agree to these terms.
The cost segregation benchmarks, calculators, and FAQs on this site are informational only. They are not tax, legal, accounting, or investment advice. Cost segregation outcomes vary by property, ownership structure, tax position, and current law. Consult a qualified CPA, tax attorney, or financial advisor before making decisions based on information from this site.
The per-fixture engine outputs shown on the benchmarks page represent the engine's output for representative property scenarios. Real customer studies use real property data, real assessor records, and real renovation history — outputs for your specific property may be higher or lower. The illustrative Year-1 federal savings figures assume the 37% top marginal bracket and 100% bonus depreciation; actual savings depend on your taxpayer profile.
McCurtain County and Hochatown are among the most STR-permissive jurisdictions in the United States. Hochatown itself is unincorporated, so there's no municipal zoning restriction on short-term rental operation — Oklahoma state-level tourism registration and lodging tax remittance apply but the regulatory burden is minimal compared to municipalities with VHR permit caps (Tahoe, Joshua Tree, Austin). McCurtain County requires a lodging tax collection registration but does not currently cap STR density or limit operations by zone. The bigger regulatory risk is local — informal community pushback and county-level discussions about future regulation have surfaced periodically as cabin density has increased. Buyers should model conservative hold-period assumptions accordingly. Material participation under §469 is achievable for self-managing operators given the relatively low density of full-service property managers in the market; many Hochatown owners self-coordinate via apps like Hospitable or OwnerRez and clear the >100-hour test reasonably easily.
We re-verify regulatory facts quarterly and refresh the timestamps at the bottom of each page. Despite this, regulations change frequently. Before relying on regulatory statements for a specific decision (license status, hold-period planning, material-participation strategy), verify with the relevant authority.
The dataset published on /data/brokenbow-cost-seg-stats/, including the downloadable CSV and PDF, is licensed under Creative Commons Attribution 4.0 International (CC-BY 4.0). Republication is permitted with attribution.
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