This is due to bonus depreciation which allows taxpayers to deduct 40% of qualifying property costs in the first year, in addition to regular depreciation for new construction and improvement.

People who are successful versus failed with OOS tend to follow certain patterns.

However, if you can enhance privacy and add standout features—like a hot tub or a sauna barrel—it could justify higher rates and improve guest experience.

I was a SWO for 8 years, and the best thing I did to improve my financial life was real estate investing. 

Look at their finishes and what they offer guests, use that as your baseline, then improve upon it.

Are you a hands-on type that can make improvements to a home or prefer to contract out work?

I have heard vented units don't dry as effectively but haven't heard any complaints from my tenants and believe the technology continues to improve.

I do have a very specific and curated buy box, so I know what i'm looking for in terms of zoning, lot size, buildable/improvable sqft, location, etc.With that being said, do you still not recommend going through sheriff sales?

No one can answer that because we don't know what market you are in and what your list price is versus the actual value, as well as the scale of the town.When something hasn't sold in 50 days, it's overpriced.

Maybe an outside the box idea would be to try to force some equity by making some improvements in the house you live in.