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Dear Sesemi STReet Subscriber,

Well..it is official - the so called ‘Big Beautiful Bill Act’ has cleared both the Senate and House and will have significant impacts on the real estate market and investors. The final version of the bill includes some major wins for real estate investors including:

  • A permanent extension of lower individual tax rates

  • An enhanced and permanent qualified business income deduction (Section 199A)

  • A temporary (five-year) quadrupling of the state and local tax (SALT) deduction cap, beginning for 2025

  • Protection for business SALT deductions and 1031 like-kind exchanges

  • A permanent extension of the mortgage interest deduction

⚡️ What’s else is Back?

The STR Loophole + 100% Bonus Depreciation means:

  • If you buy a qualifying STR and materially participate, you can immediately write off a huge portion of the property’s cost in Year 1.

  • These losses offset your W-2 income, unlike regular passive rental losses for qualified properties placed into service as of January 19th 2025.

🧮 Key Takeaway

✔️ Without the loophole, you’d only offset passive income.
✔️ With the loophole + 100% bonus depreciation, you offset active high W-2 income — slashing your tax bill in Year 1.

📌 Big Picture

  • Who wins? High earners, self-managing STRs, 7 days or less average stays.

  • Why act now? The 100% rate phases down after 2028 — lock in full write-offs while it lasts.

  • Pro move: Pair with a legit cost seg study to maximize short-life asset reallocation.

🌐 As always for a full OR STR overview, to search properties, or view our recent transactions and read testimonials visit our website and thank you for your continued support as we strive to deliver the most accurate vacation rental and multi family investment insight and prospects along the Oregon Coast and beyond.

👁‍🗨 Our exclusive STR HOT SHEET is updated daily and features 100+ active and off market vacation rental properties for sale. Search 24/7/365 at www.sesemisheet.com

Featured Property of the Week

1050 SE Shady Cove Lane Waldport OR | 3/3 2587SF - Bayfront home w/ private dock.

🧩 Here are 9 Fresh Oregon Coast Vacation Rentals For Sale:

  • 2343 E Alsea Hwy, Waldport OR - 2/1 1129SF - Updated cottage with shop. Asking $519,000

  • 87158 Jupiter Ln, Bandon OR - 2/2 1296SF - Manufactured home eligible for STR usages. Asking $520,000

  • 1062 S Breaker Ave Rockaway Beach, OR - 3/3 1536SF - Active STR with transferrable STR Permit. Asking $575,000

  • 1760 Old Pacific Hwy Rockaway Beach OR - 4/4 2178SF - Impressive STR eigible home with private beach access. Now asking $825,000

  • 25 NE Clarke St Depoe Bay, OR - 7/5 2232SF - SFR with detached Triplex STRs. Asking $990,000

  • 70214 Lakewood Rd North Bend, OR - 4/3 2931SF - Lakefront home near dunes. Asking $1,100,000

  • 1230 Seagate Ave Coos Bay, OR - 4/3 2438SF - Bayfront active vacation rentals. Asking $1,100,000

  • 2346 SW Coast Ave Lincoln City, OR - 4/5 2267SF | Modern, newer construction Olivia Beach STR. Asking $1,195,000

  • 54150 S Beach Rd Neskowin, OR - 6/7 5601SF - Luxury active STR. Wander PM eligible. Asking $3.9M

  • BONUS IN HOUSE LISTINGS!

    • 6100 D St Bay City OR - 3/2 2238 SF - Stunning and incredibly well built, turn-key bay and oceanview home. First time on market and sold completely furnished. Not eligible for immediate STR usages per city. Asking $799,000

    • 726 Beach St Manzanita OR - 2/2.5 2005SF - Newer construction luxury ocean view STR. Subject to short STR waitlist. Ask for income projections! Asking $1,649,000

BONUS: Here are two multi family listings

Multi Family Student Property | Corvallis OR - Asking $799,000

Multi-Family Portfolio | Albany, OR - Asking $1,450,000

👁‍🗨 Our exclusive STR HOT SHEET is updated daily and features 100+ active and off market vacation rental properties for sale. Search 24/7/365 at www.sesemisheet.com

Thank you for reading this week’s edition of Sesemi STReet your premier information source for vacation Rental and investment property insight throughout Oregon & California.

Browse ALL active and eligible Oregon Coast vacation rentals listed for sale on our invite only STR HOT website SESEMI SHEET updated daily! Text for secret passcode.

Selling a property sometime soon? Supercharge your 1031 exchange search with HIGH ROI properties including: Apartment Complexes, RV & Mobile Parks, Storage, Industrial, Commercial and Development Opportunities.

P.S. As a licensed NMLS mortgage broker with C2 Financial we cohesively support investors with curated loan programs. If you are in contract or considering an offer on a property nationwide, feel free to forward your BEST quote to our team for a zero obligation second look loan review. For those pending, we offer a 24 hour full loan commitment to help you and your agent win the offer! Reach out for optimized weekend Pre Approvals and professional mortgage support.

Ask about our premier mortgage programs:

  • Elite Jumbo & Super Jumbo Loan Rates

  • FHA, VA & Conventional

  • STR and AirBNB Mortgages

  • 1-100 Units + Commercial

  • Expedited refinances and HELOCS

  • DSCR (Debt Service Coverage Ratio) Mortgages for 1-100+ Units

  • Ground Up Construction financing

  • Alternative income verification (1099, Bank Statement, Asset depletion)

  • Private & Portfolio Programs

Anthony AJ Wong
Licensed Oregon Real Estate Broker
Fathom Realty Oregon
📞 541-800-0455 | License #201231202
🌐 My Website | 👖Bigger Pockets Feature Agent Profile | 🗓️Book 15 Minute STR Consultation
⭐️ What Clients Say
👁‍🗨 STR HOT Sheet

FL NMLS ID: 2297941

Weekly curated list of the HOTTEST luxury vacation rental properties on market.

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