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SUMMARY\n\nFully renovated four-bedroom wellness compound minutes from downtown Delray Beach, currently operating as a short-term rental. The property generated over $205,000 in gross bookings within 60 days of launch.\n\nPerformance to date (host-reported, net of channel service fees):\n- $205,636 in gross bookings across 44 confirmed reservations\n- $177,633 already on the books for future check-ins, with reservations extending through July 2027\n- $1,112 average nightly rate\n- $541 revenue per available night\n- 49% occupancy since launch, achieved before a full season of review history\n- 4.3-night average length of stay\n- Roughly $101,000 already confirmed for the January through April 2027 peak season\n\nVolume is driven primarily by Airbnb, with a direct-booking channel in early development. The Airbnb account is connected to this listing for revenue verification, and the complete reservation ledger is available to qualified buyers on request.\n\nTAX POSITION\n\n100% bonus depreciation is available under current federal law for qualifying property placed in service. This home was rebuilt from the studs, and a large share of the improvement cost sits in the exterior program: heated pool, hot tub, barrel sauna, two cold plunges, pickleball court, tiki hut, pergola, landscaping and site work. A cost segregation study typically reclassifies a meaningful portion of that basis into 5-, 7- and 15-year property eligible for immediate write-off.\n\nThe 4.3-night average stay is also below the seven-day threshold that can keep short-term rental activity outside the passive activity rules for an owner who materially participates. Outcomes depend on your own facts and participation. Model this with your CPA; no tax result is represented or guaranteed.\n\nTHE PROPERTY\n\nFull interior renovation with new, fully permitted electrical and plumbing. Impact windows and doors plus shutters for full hurricane protection. New tile roof. Light oak luxury vinyl flooring throughout. Chef's kitchen with custom wood cabinetry, quartz countertops, gas cooktop and new stainless steel appliances. Designer finishes in the kitchen and baths. Gas hookup ready for a generator.\n\nThe backyard is what holds the nightly rate. Heated pool, separate hot tub, barrel sauna, two cold plunges, outdoor shower, private pickleball court, tiki hut, and a pergola set up for outdoor movie nights. Most competing Delray listings offer a pool and little else. This one is a wellness product, and the booking data reflects it: four-night-plus average stays, several two-week reservations already on the calendar, and rates holding above $1,100 a night.\n\nSuited to an owner-operator, a 1031 buyer looking to place basis in service, or a second-home buyer who wants the property to carry itself. STR permit is in place (TDT 000034306, DBPR 2026184057) but is not transferable; buyers should confirm their own permitting path with the City of Delray Beach.\n\nDISCLAIMER: Information published or otherwise provided by the listing company and its representatives including but not limited to prices, measurements, square footages, lot sizes, calculations, statistics, and videos are deemed reliable but are not guaranteed and are subject to errors, omissions or changes without notice. All such information should be independently verified by any prospective purchaser or seller. Parties should perform their own due diligence to verify such information prior to a sale or listing. Listing company expressly disclaims any warranty or representation regarding such information. Prices published are either list price, sold price, and/or last asking price. 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