Cost segregation in Jackson Hole, WY.

Jackson Hole sits at a unique intersection: the highest absolute property values of any Mountain West luxury rental market ($3M–$15M+ typical for Teton Village slopeside chalets, $25M+ for Snake River Sporting Club estates), Wyoming’s zero state income tax (the only Mountain West state with this combined with the high property tier), and the most thinly-served competitor SERP in the region. Only a couple of competitors have Jackson-Hole-specific content, and both are thin.

• $1,001,000 Accelerated Depreciation (illustrative)
• $370,400 Est. Year-1 Federal Tax Effect at 37%

Want a number for a specific Jackson Hole property? Use the calculator. It’s pre-set with property-type defaults you can adjust to match your basis and tax bracket.

Cost Segregation in Jackson Hole, WY

Jackson Hole Investment Snapshot

• Representative Price Range $1.4M–$2.8M (town-of-Jackson SFRs, Wilson SFRs); $3M–$8M (Teton Village resort condos, slopeside townhomes); $5M–$15M+ (Teton Village slopeside chalets, Shooting Star residences); $15M–$50M+ (Snake River Sporting Club, 3 Creek Ranch, Granite Ridge estates)
• Revenue Range $12,000–$30,000/peak ski week (Christmas/New Year, Presidents’ Week); $400K–$1.2M annual gross on top-tier slopeside ultra-luxury rentals
• Common Property Types Teton Village slopeside chalet, Shooting Star private-golf-and-ski residence, Snake River Sporting Club estate, town-of-Jackson historic-renovated SFR, Wilson SFR (West Bank), Moose / Grand Teton corridor luxury cabin, 3 Creek Ranch private-club residence
• State Income Tax 0% (Wyoming has no state income tax)
• Property Tax Effective ~0.55-0.65% (Teton County), among the lowest in the country for resort markets
• STR Regulation Teton Village resort-zoned with permanent STR rights; town-of-Jackson generally permissive; Teton County county-wide rules vary by zoning district
• Top Submarkets Teton Village, town of Jackson, Wilson, Snake River Sporting Club, Shooting Star, 3 Creek Ranch

The Jackson Hole Market

Jackson Hole’s investor map is anchored by Teton Village and the town of Jackson, with a constellation of ultra-private clubs and ranches forming the highest tier of the market.

Teton Village (Jackson Hole Mountain Resort base area) is the dominant ski-rental sub-market. Properties here include 1990s-2020s ski-condos and townhomes at the Aerie, Snow King Mountain Resort, and the Hotel Terra Jackson Hole adjacencies running $1.4M–$3.5M for 1-2BR resort condos. The slopeside SFR and townhome inventory (Teton Village’s Granite Ridge enclave, the Shooting Star development at private golf + ski, $5M–$15M+, and the Crystal Springs / White Pine adjacencies) runs $3M–$15M+ for 4-7BR ski-in/ski-out chalets. Teton Village is permanently resort-zoned with STR rights; most ultra-luxury operates through resort owner-services rental programs (Jackson Hole Resort Lodging, Old Bill’s Fun Run rental partners, Spring Creek Ranch managed) rather than owner-direct STR.

Town of Jackson runs $1.4M–$3.5M for renovated historic-district SFRs in the residential blocks east of Town Square plus newer luxury construction in the Spring Creek Ranch, Indian Trails, and East Jackson neighborhoods. Town of Jackson STR rules are relatively permissive; most properties have full STR rights with city registration. Investor profile here splits between dual-purpose second-home + STR operators and owner-operated MTRs targeting Jackson Hole Hospital traveling clinicians, Bridger-Teton National Forest contractors, and Teton Science Schools educators.

Wilson and West Bank (the residential corridor west of the Snake River across from Jackson, including the Old Wilson townsite, Teton Village West Bank residential, and the Crescent H Ranch / Bar BC adjacencies) runs $1.8M–$8M+ for SFRs. Many Wilson properties operate as primary residences for permanent Jackson Hole residents (the area has the highest concentration of full-time-resident ultra-high-net-worth households in Wyoming): limited rental availability but the rental-eligible inventory commands premium rates.

Moose and the Grand Teton corridor (the residential properties along the eastern boundary of Grand Teton National Park, including the Antelope Flats and Mormon Row historic sub-areas, plus the Moose Junction and Triangle X Ranch corridors) is the most scenic but lowest-density investor sub-market. Properties here are predominantly large-acreage SFR ranches at $4M–$15M+, with limited STR rental given the conservation-easement restrictions on much of the inventory.

Snake River Sporting Club is the premier private golf-fishing-shooting club community 25 miles south of Jackson, with residences running $8M–$25M+. Membership is $400K+ initiation plus annual dues. Limited STR (mostly member-only resort access).

3 Creek Ranch (the private golf community 3 miles southwest of town) runs $5M–$15M+ for residences with golf-club membership.

Shooting Star (Teton Village’s private golf + ski community) runs $5M–$15M+ for residences with both golf membership and ski-in access.

The Wyoming zero-state-tax structure is the macro driver. Combined with Teton County’s 0.55-0.65% effective property tax rate (the lowest in any Mountain West resort county), Jackson Hole’s tax-domicile arithmetic is among the strongest in the country, a factor that has driven meaningful relocation from California, New York, and other high-tax states over the past 5-10 years and continues to shape the investor base.

Why Cost Segregation Hits Different in Jackson Hole

The Jackson Hole cost-seg story is driven by four structural features that combine to produce some of the largest single-property reclassifications in the country.

Per-property purchase prices are 2-4× higher than typical ski-rental markets. A $4.75M Teton Village slopeside chalet generates the same percentage reclassification rate as a $1.45M Park City Old Town townhouse, but the absolute dollars are 3.3× larger.

Ultra-luxury FF&E density treats Jackson Hole properties as private hotels. A $5M+ Teton Village or Shooting Star chalet is furnished closer to a Four Seasons or Aman than to a representative vacation rental. Sub-Zero/Wolf or Miele kitchen packages with secondary butler’s pantries, La Cornue ranges, full Frette linen services across 6-8 bedrooms, B&B Italia or Restoration Hardware furniture suites, custom-designed dining sets for 12-14, dedicated wine rooms with WhisperKool climate control and 1,500-3,000 bottle storage, full media rooms with cinema-grade Crestron AV ($75K-$180K of equipment alone), Hästens or Treca mattress sets, premium ski-room infrastructure, Lutron whole-home lighting, smart-glass window treatments. On a $4.75M Teton Village chalet, the 5-year FF&E bucket alone routinely runs $235K-$345K, multiples of any non-Jackson-Hole ski market except Yellowstone Club.

Snowmelt-and-cold-climate construction is extreme. Teton Village sits at 6,300 feet; Snake River Sporting Club at 6,100 feet. Annual snowfall in Teton Village runs 460+ inches in the high country. Some of that is 15-year site work: 8-12 zone hydronic snowmelt systems under driveways, walkways and exterior stairs, snow-management drainage and French drains sized for 36+ inches of snowpack, exterior gas-fed fire pits, outdoor kitchens and buried propane tanks. The rest is part of the building and stays in 27.5-year property: heated roof edges and ice-dam systems, in-floor radiant heating, boot-and-ski drying rooms with their own HVAC, and indoor pools.

Wyoming zero-state-tax is the multiplier. Wyoming has no state income tax. Cost segregation savings flow entirely through the federal return: clean, simple math. For an investor in the 37% federal bracket, every reclassified dollar saves 37 cents in Year 1 with no state offset. For investors who relocated from California (where state non-conformity to bonus depreciation cuts state-side benefit by 80-90%), Jackson Hole’s clean federal-only math is a meaningful structural advantage.

Worked Example: Jackson Hole

A 6BR/7.5BA slopeside chalet in Teton Village’s Granite Ridge neighborhood, set on a 0.85-acre lot with direct ski-in/ski-out access to the Apres Vous and Teewinot lifts via a private ski-trail connection. Built in 2019 to ultra-luxury rental specs, acquired in late 2024 for $4.75M. Sleeps 16 across one master suite, four king secondaries, and a bunk room with 4 twins. 7,200 sqft of conditioned space across three above-grade levels plus a fully-finished walk-out lower level (the dedicated ski-room, mudroom, wine cellar, media room, and gym). Operates as ultra-luxury STR through Jackson Hole Resort Lodging’s owner-services program, with average peak-week ski rates of $2,200/night Christmas Week through Presidents’ Week and $850/night summer/shoulder, generating roughly $385K gross annual revenue on 215 booked nights.

After pulling $625K of land value (Granite Ridge ground value runs roughly $34/sqft for ski-in/ski-out lots), and another $275K of structural shell allocation in 27.5-year residential, the depreciable basis lands at $3.85M.

The cost segregation study identifies 5-year property, the complete ultra-luxury FF&E package: 6 complete bedroom sets (Hästens mattress in the master, Treca in three king secondaries, Stearns & Foster in the fourth king and bunk room, frames + linens × 5 sets per bed + nightstands + lamps + dressers + decor), great-room living set (B&B Italia sectional, three custom-designed accent chairs, Roche Bobois coffee table, sculptural side tables, Restoration Hardware lounge furniture), dining for 16, full Sub-Zero/Wolf kitchen appliance package (60” range, double oven, three dishwashers, full-height refrigerator, separate freezer, ice maker, espresso system, La Marzocco home espresso, full Vitamix and KitchenAid suite), secondary butler’s-pantry kitchen (full secondary fridge, freezer, dishwasher, prep sink, secondary range), 14 smart TVs across the bedrooms, living spaces, and the home theater, the Crestron whole-home AV system with 14 zones of audio and 7.1 surround in the home theater, ski-room equipment (10 boot dryers, ski/board storage racks for 18, gear-drying infrastructure, premium loaner-gear inventory), bathroom Frette linens (5 sets per bath), three laundry pairs (main, lower-level, ski-room), fire pit and outdoor seating sets, smart-home Lutron lighting, Ring/Arlo security, smart locks throughout. 7-year property: built-in master closet system, kitchen banquette and butler’s-pantry built-ins, ski-room custom built-ins, the home’s primary mudroom built-in storage, the wine cellar’s redwood and cherry custom racking (2,200-bottle capacity), and the gym’s mounted exercise equipment frames. In 15-year property: the 10-zone hydronic snowmelt driveway and walkway system, the rear-yard hot tub on its pad, the gourmet outdoor BBQ kitchen on the covered deck, the gas-fed exterior fire pit, paver patios with snow-management drainage, the engineered hardscape and snow-load gates, exterior accent and security lighting, and the buried propane tank. The heated roof edges, the in-floor radiant heating, the dedicated ski-room HVAC, the indoor lap pool and its HVAC, the theater’s acoustic treatment and the gym’s HVAC are part of the building and stay in 27.5-year property.

Single-family short-term rental studies typically reclassify 19–39% of depreciable basis into 5-, 7- and 15-year property. With 100% bonus depreciation the reclassified amount is deductible on the federal return in the first year. Your figure depends on the furnishings, your documents and the property.

The STR-positioning matters for material participation. Granite Ridge ski rentals operate on weekly Saturday-to-Saturday turnover during peak ski season and a mix of nightly/weekly during summer, with overall average stay running 4.5 days. Material participation is established through the 100-hours-and-no-one-spending-more test: the owner participates through Jackson Hole Resort Lodging’s owner-services program with quarterly Wyoming visits and ongoing supply, marketing, and management coordination. The owner, a Greenwich CT-based hedge fund principal with $8.5M+ AGI, clears the 100-hour test through direct property management coordination plus on-site weekend visits during ski season. With material participation established, the federal accelerated deductions offset hedge-fund management-fee income directly.

Who Is Doing This in Jackson Hole

The Jackson Hole investor profile is the narrowest of any US ski market, driven by the ultra-high property prices and Wyoming’s tax structure that attracts a specific buyer cohort.

The Northeast / Greenwich CT finance investor is the dominant Teton Village and Shooting Star archetype. Hedge fund principals, private equity partners, BigLaw senior partners, NY-based family offices, and Greenwich CT financial services executives with $5M-$50M+ AGI. Many own primary residences in Manhattan / Greenwich / Westchester or Hamptons and acquire Jackson Hole as a winter-and-summer second-home with rental during off-weeks. Federal bracket 37%, and the Wyoming zero-state-tax structure on Wyoming-source rental income is meaningfully cleaner than Aspen’s CO 4.4% or Park City’s UT 4.55% layer.

The Bay Area tech / venture capital partner runs a similar playbook. Venture capital partners, plus L8+ tech founders/operators with $5M-$30M+ liquidity events, holding Teton Village or Shooting Star property as both lifestyle and rental-portfolio asset. Many use a §469(c)(7) REPS election to aggregate Jackson Hole + a Bay Area rental + an Aspen or Park City property into a single rental activity for material participation purposes.

The tax-domicile relocator is a distinct and growing third profile. Investors who established Wyoming residency post-2018 (driven by SALT cap and post-COVID relocation, particularly from California) and now hold Wyoming as primary residence with Jackson Hole rental property. Wyoming’s combined federal + state advantage over CA produces meaningful annual tax savings even before considering cost segregation, and cost-seg layers on top.

The energy / oil-and-gas investor is a fourth profile, particularly for non-Teton-Village Jackson Hole investors. Houston, Denver, Calgary, and Tulsa-based energy executives and family offices. Many of these acquired ranch-style Wyoming properties (Snake River Sporting Club, 3 Creek Ranch) as multi-decade family assets.

The ultra-private-club member-investor is a fifth, narrowest profile: Snake River Sporting Club, 3 Creek Ranch, and Shooting Star members at the $15M-$25M+ residence tier. These are generally C-suite or family-office principals with $50M+ net worth, holding through Wyoming LLCs and trust structures for asset-protection and estate-planning purposes.

WY Tax Considerations

• Wyoming has no state income tax. Cost segregation savings are entirely federal: no state recapture, no state conformity issues, no extra forms.
• Teton County effective property tax rate runs 0.55-0.65%, among the lowest of any resort county in the US.
• Wyoming sales tax (4%) plus Teton County local-option tax (1%) = 5% combined applies to STR rental income. Plus the Wyoming Lodging Tax (5%) for a combined ~10% rental-tax stack, among the lowest in any US resort market.
• Wyoming depreciation recapture on sale follows federal rules: up to 25% on §1250 unrecaptured gain and ordinary rates on the §1245 personal-property components. No state-side recapture.
• 1031 exchanges fully recognized.
• Wyoming LLC and trust structures are unusually favorable for asset-protection and estate-planning purposes. Many Jackson Hole investors hold through Wyoming Statutory Trust structures, which provide creditor-protection and confidentiality advantages relative to other state structures. This is a planning question to discuss with your tax counsel and estate planner separately from cost segregation.
• For ultra-high-net-worth investors: Wyoming has no state estate tax (federal estate tax still applies), making it a favorable domicile for estate-planning purposes.

Common Jackson Hole Investment Properties

• 4-7BR Teton Village Granite Ridge slopeside chalet
• 4-6BR Shooting Star private-golf-and-ski residence
• 3-5BR Teton Village resort condo (Aerie, Hotel Terra adjacencies)
• 4-6BR Teton Village townhouse (Crystal Springs, White Pine)
• 5-8BR Snake River Sporting Club residence (with $400K+ initiation)
• 4-6BR 3 Creek Ranch private-golf residence
• 4-6BR town-of-Jackson historic-district renovated SFR
• 4-5BR Wilson / West Bank SFR
• 5-7BR Moose / Grand Teton corridor luxury cabin
• 4-5BR Spring Creek Ranch / Indian Trails / East Jackson SFR

Depreciable Features We Commonly See in Jackson Hole

• 8-12 zone hydronic radiant snowmelt driveways and walkways
• Heated roof edges with full ice-dam mitigation
• In-floor radiant heating throughout 3-4 building levels plus walk-out lower
• Dedicated ski-room HVAC zones with separate furnaces
• Multiple boot dryers (generally 8-14 per ultra-luxury property)
• Custom ski/board storage racks and gear-drying infrastructure
• Indoor lap pools with snow-management infrastructure
• Hot tubs on dedicated electrical and propane pads
• Gourmet outdoor BBQ kitchens on covered decks
• Gas-fed exterior fire pits and outdoor heating systems
• Wine cellars with WhisperKool / US Cellar Systems climate control
• Custom redwood, cherry, or mahogany wine racking (1,500-3,000+ bottle capacity)
• Home theaters with cinema-grade Crestron AV
• Sub-Zero/Wolf, Miele, or La Cornue kitchen appliance packages
• Secondary butler’s pantry kitchens with full appliance suites
• Hästens, Treca, or Stearns & Foster mattress sets in every bedroom
• Lutron whole-home lighting controls
• Multi-zone Crestron AV with 14+ audio zones
• Smart-glass window treatments
• 240V Level 2 EV chargers (often multiple per property)
• Whole-house Generac generators (40-50kW)
• Buried propane tanks (1,500-3,500 gallon)
• Frette linens (5+ sets per bedroom)
• On a condo, a share of the shared outdoor site improvements where the unit holds an interest
• Timber-frame and reclaimed-wood construction (Wyoming mountain-luxury aesthetic)
• Full home gyms with mounted exercise equipment
• Mudroom built-ins and ski-storage casework to commercial standards

What People Worry About (and What Actually Happens)

“Jackson Hole property prices keep going up. Should I wait?”

The IRR math generally argues against waiting. Cost segregation accelerates Year-1 deductions; Jackson Hole’s structural appreciation dynamics (zero state tax + thin inventory + ultra-high-net-worth migration + Teton County land-use restrictions) produce sustained price growth. Most investors targeting a Jackson Hole hold are acquiring 2025-2027 with cost seg in Year 1, holding through a 5-15 year window for both rental income and appreciation, and planning either a stepped-up basis at death (the most common ultra-high-net-worth play) or a 1031 exchange chain. The Form 3115 lookback option also lets you optimize timing: acquire now, run cost seg in a year when other passive income materializes, or defer the lookback into a year of higher AGI from a partnership distribution or fund liquidation. Form 3115 lookback explained →

“Snake River Sporting Club / 3 Creek Ranch are mostly personal-use. Does cost seg even work?”

It depends on the personal-use vs rental-use split. For SRSC or 3 Creek residences used personally less than 14 nights/year (or less than 10% of rental nights, whichever is greater), §469 STR special-test material participation works and full Year-1 cost-seg deductions are available. For residences used personally more than 14 nights/year (which is most ultra-private-club properties, where owners generally use 30-90 nights/year for personal/family stays), §280A vacation home rules apply and the depreciation deduction is allocated proportionally between personal-use and rental-use periods. Many ultra-private-club investors structure personal-use periods to fall under the §280A 14-day or 10%-of-rental threshold by aggregating family stays into specific weeks, preserving full Year-1 cost-seg eligibility. Discuss with your CPA and family-office advisor before structuring.

“I held my property in a Wyoming Statutory Trust. Does cost seg flow through?”

Yes. The cost segregation engineering analysis is independent of the ownership entity structure. WST, LLC, family limited partnership, grantor trust, or direct individual ownership: all flow through the cost-seg depreciation deductions to the ultimate beneficial owner’s tax return. What the entity structure DOES affect is the allocation of the deductions among multiple owners (for partnerships and LLCs with multiple members) and the application of passive activity loss rules. We coordinate with your tax counsel and family-office accountant when the ownership structure is non-standard. Material participation pathway →

Why Cost Segregation Works for Jackson Hole Ultra-Luxury Rentals

Jackson Hole produces the largest absolute cost segregation reclassifications of any US ski market, driven by a stack of structural advantages.

Property values are 2-4× higher than typical ski markets. A $4.75M Teton Village slopeside chalet generates the same percentage reclassification rate as a $1.45M Park City Old Town townhouse, but the absolute dollars are 3.3× larger.

Ultra-luxury FF&E density treats Jackson Hole properties as private hotels. A $5M+ Teton Village or Shooting Star chalet is furnished closer to a Four Seasons or Aman than a representative vacation rental. The 5-year FF&E bucket alone runs $235K-$345K, driven by Hästens or Treca mattresses in every bedroom, Sub-Zero/Wolf or Miele kitchens with secondary butler’s pantries, Crestron whole-home AV, dedicated wine cellars and home theaters, and Frette linens at hotel-grade quantity (5+ sets per bedroom).

Snowmelt site work is 15-year property; building heat is not. Multi-zone hydronic snowmelt driveways and walkways, hot tub pads, outdoor BBQ kitchens, gas-fed fire pits, patios and hardscape are 15-year land improvements. In-floor radiant heating, dedicated ski-room HVAC and indoor lap pools are part of the building and stay in 27.5-year property, and resort base-area facilities are not on an owner’s schedule.

Wyoming zero-state-tax adds the structural multiplier. Cost segregation savings flow entirely federal: no state offset, no state recapture, no state conformity issues, no timing-difference workarounds. Compared to Aspen’s federal + 4.4% Colorado layer or Park City’s federal + 4.55% Utah layer, the Wyoming structure produces equivalent federal savings with no state-side complication. Jackson Hole properties also avoid California’s bonus-depreciation non-conformity issues for investors who relocated from CA.

With 100% bonus depreciation permanently restored under the One Big Beautiful Bill Act (signed July 2025), every reclassified dollar is deductible in the first year. For owner-managed Jackson Hole investors who clear material participation under the STR special test or §469(c)(7) REPS election, these deductions offset hedge-fund management-fee income, BigLaw partnership income, tech founder operating income, or family-office investment income directly.

Who This Example Applies To

• Teton Village Granite Ridge, Shooting Star, Crystal Springs slopeside chalet investors
• Teton Village resort condo and townhouse investors
• Snake River Sporting Club, 3 Creek Ranch members
• Town-of-Jackson historic-district renovated SFR investors
• Wilson / West Bank dual-purpose primary + STR investors
• Moose / Grand Teton corridor luxury cabin owners
• Northeast / Greenwich CT finance professionals with $5M-$50M+ AGI
• Bay Area tech / venture capital partners using §469(c)(7) REPS election
• Tax-domicile relocators from California / New York / Connecticut
• Energy / oil-and-gas executive family offices
• Ultra-private-club member-investors holding through Wyoming Statutory Trusts

If your property is a smaller town-of-Jackson SFR or a non-resort-zoned Wilson home without the ultra-luxury FF&E + snowmelt + ski-room infrastructure stack, the absolute reclassification dollars compress, but the percentage rate moves far less than the dollars do, and Wyoming’s zero-state-tax structure still produces strongly positive cost-seg ROI. The unique Jackson Hole advantage is the combination of $4M+ purchase prices and ultra-luxury infrastructure density at the Teton Village / Shooting Star tier. Lower-priced Jackson Hole properties still produce solid cost-seg outcomes; they just produce smaller absolute Year-1 savings. Actual results vary based on resort affiliation, snowmelt-system documentation, ski-area access classification, and FF&E grade.

For your own figures, use the calculator; it starts from the published reclassification range for your property type.

Frequently Asked Questions

How much does a cost segregation study cost in Jackson Hole? For a representative $4,750,000 Jackson Hole investment property, a Cost Seg Smart study runs $3,995. Full pricing: $495 (under $300K), $895 ($300K–$700K), $995 ($700K–$1M), $1,295 ($1M–$1.5M), $1,595 ($1.5M–$2M), $1,995 ($2M–$3M), $2,495 ($3M–$4M), $3,995 ($4M–$6M), $5,995 ($6M–$8M), $7,995 ($8M–$10M). Commercial studies start at $995 and 5+ unit multifamily at $1,995; 2–4 unit multifamily from $995. Most residential studies are delivered in 1–2 business days once your documents are in, and all within two business days, with the CPA-Ready Guarantee: free revisions if your CPA flags a problem, and a refund if the report still can’t be used.

Why is Jackson Hole the largest absolute cost-seg market in the Mountain West?

Three drivers stack: (1) per-property purchase prices are the highest in any US ski market outside of Aspen Core ($4M-$15M+ typical for Teton Village slopeside, $15M-$25M+ for Snake River Sporting Club tier); (2) FF&E density runs at hotel-grade standards (5-year bucket of $235K-$345K on a $4.75M chalet); (3) Wyoming zero-state-tax structure means every reclassified dollar saves the full federal marginal rate without state offset or timing-difference workaround. Jackson Hole investors also benefit from clean federal-only math compared to Aspen’s CO 4.4% layer and Park City’s UT 4.55% layer.

How does Wyoming zero state tax compare to Texas, Florida, or Tennessee for cost-seg purposes?

Mechanically identical from a federal-perspective. All four states (TX, FL, TN, WY) plus Nevada, South Dakota, New Hampshire, and Alaska have zero state income tax, so cost segregation savings flow entirely through the federal return with no state offset, no state recapture, no state conformity issues. The percentage reclassification rate is similar; the absolute dollars are dramatically different.

Snake River Sporting Club requires $400K initiation. Is cost-seg worth it on a club residence?

Yes. In fact, the SRSC tier produces some of the largest single-property cost-seg outcomes in the country. The personal-use vs rental-use allocation question matters for SRSC properties (most members use the property 30-90 nights/year for family ski and golf use), so structuring personal-use periods to fall under the §280A 14-day or 10%-of-rental threshold preserves full Year-1 cost-seg eligibility. Many SRSC member-investors run cost segregation as part of a broader family-office tax-and-estate-planning strategy alongside the Wyoming Statutory Trust structure for asset protection and estate efficiency.

Learn More About Cost Segregation

• What Is Cost Segregation? — Full explanation of how the study works and what you receive
• How Much Does a Cost Segregation Study Cost? — Pricing breakdown by property type and value
• Form 3115 Lookback Study — Catch up missed depreciation on a property you already own
• Real Estate Professional Status — When REPS applies and the §469(c)(7) election

Ready to See Your Actual Jackson Hole Numbers?

Want a number for a specific Jackson Hole property? Use the calculator. It’s pre-set with property-type defaults you can adjust to match your basis and tax bracket.

CPA use note: These figures estimate the size of the depreciation deduction. Whether the loss is usable in the current year depends on passive-activity rules, STR material participation, REPS status, entity structure, depreciable basis, and state conformity. Your CPA decides how and when it is applied. Specialty and site components (equipment, casework, docks, pools, arenas, tenant improvements, and similar) are only classified when you own them and they are included in the depreciable basis being studied.