And just like that… I start panicking because summer is already halfway over.
So here’s your friendly nudge: get out and explore. Say YES to the invite. Soak it
all in. And when you finish this newsletter and realize that 2025 is an incredible time to invest in real estate, go ahead and plan your next trip to Tamarack
Don’t miss out on the new tax laws! Here’s how to strategically maximize
real estate opportunities at Tamarack Re
implemented on July 4, 2025.
Don’t miss out on the new tax laws! Here’s how to strategically maximize real estate opportunities at Tamarack Resort under the new tax laws implemented on July 4, 2025.
1. Take Advantage of 100% Bonus Depreciation Cost Segregation
1. Take Advantage of 100% Bonus Depreciation & Cost Segregation
The new tax law reinstates 100% bonus depreciation for 5, 7, and 15-year assets perfect for resort properties.
The new tax law reinstates 100% bonus depreciation for 5-, 7-, and 15-year assets perfect for resort properties
By performing a cost segregation study on Tamarack condos, townhomes, or single-family homes, you can reclassify kitchen fixtures, flooring, landscaping, and more. That often leads to massive write-offs in year 1
significantly improving cash flow on resort rentals.
By performing cost segregation study Tamarack condos, townhomes, or single-family homes, can reclassify kitchen fixtures, flooring, landscaping, and more. That often leads massive write-offs in year significantly improving cash flow on resort rentals
2. Structure as a Short-Term Vacation Rental (STR)
2. Structure as a Short-Term Vacation Rental (STR)
Tamarack is designed as a four-season resort with skiing, golfing, lake
access, and a dining village. Properties enrolled in a rental management
program can generate significant STR income
Tamarack is designed as four-season resort with skiing, golfing, access, and a dining village Properties enrolled in a rental management program can generate significant income
STR income is considered active income, which means accelerated
STR income is considered active income, which means accelerated depreciation pass-through deductions (like the 20% deduction) can offset it fully or partially, depending on tax status
depreciation or pass-through deductions (like the 20% QBI deduction) can offset it fully or partially, depending on your tax status.
3. Use 1031 Exchanges to Scale Across Tamarack Projects
3. Use 1031 Exchan
Investors can employ exchanges from their older investments swap into Tamarack Resort’s desirable STRs without triggering gains
This allows refresh portfolio, trade better-performing units, and defer capital gains repeatedly
4. Leverage SALT Bonus and Mortgage Interest Deductions
4.LeverageSALTBonusandMortgageInterestDeductions
Property taxes at Tamarack (all homes, condos, custom homesites) can be
partially offset since the SALT deduction cap increased to $40K
Combine that with fully deductible mortgage interest and PMI, and you
substantially reduce taxable income in high-income years.
Tamarack could be a strategic goldmine for investors under the new tax framework offering accelerated write-offs, active income treatment, deferred gains, and long-term appreciation potential. The tax law signed on July 4, 2025, restores and expands several powerful real estate incentives, especially beneficial for high-net-worth individuals and those in high-cost markets. To fully capitalize on these opportunities, smart planning and execution are essential. Start by consulting your tax professional
Luxury Condo in the Village $729,000 Village Dr #305 Tamarack Luxury Condo in the Village $729,000
7 Golden Bench, Tamarack Newly Renovated Townhome $759,000
7 Golden Bench, Tamarack Newly Renovated Townhome $759,000
Darling one bedroom home in Tamarack Resort. This newly renovated townhome features an expansive paver patio for outstanding outdoor living space, includinganewhottubandprivacyboulders Enjoythe southern exposure views of the ski runs, mountain range and the Village at Tamarack. Offering fully furnished with new hard wood flooring and carpet, fresh interior paint, new appliances & full size washer/dryer, new Smart TV, new Heat pump/AC and water heater, new window coverings, and remodeled bathroom on main level. Host 6 people with a sleeper sofa and built in Murphy bed! Enjoy direct ski access and walkability to the Village and Marina One car garage with built-ins. This home has everything you needforadventureinTamarackResort!
Luxury Condo in Tamarack Resort's San Miguel building Located in the heart of the Village, enjoy direct access to fine dining, shopping, art gallery, market, coffee shop, the Club amenities and great ski access. This one bedroom condo offers additional space with nearly 1,000 SF, 2 baths including a five piece luxury bathroom in the ensuite bedroom, queen sleepersofa,andaspaciousdeckfordining.Featuring mountainandVillageCenterviewsoffthedeck,quartz waterfall island, Italian tile fireplace, luxury linen and houseware package and offered completely turn-key With designated garage parking and complimentary ski&bikestorage,thiscondoistrulymaintenancefree living giving you more time to enjoy all of the recreationandamenitiesoutyourelevatordoor!
�� Motivated Seller! This beautifully maintained 4-bedroom, 4-bathroom chalet offers 2,500 sq ft of comfort, mountaincharm,andyear-roundaccesstoresortliving.Withthreeen-suitebedroomsandaspaciousbunk-style suite, there’sroomforeveryone Theopen-conceptmainlevel featuresawood-burningfireplace, aldercabinetry, hardwood floors, and scenic views Step outside to an expansive covered deck with a wood-burning outdoor fireplace,privatehottub,andstonepatio perfectforrelaxingorentertaining.LocatedonquietFrancoisCourtwith directskiaccessviatheEncoreRun,thisnever-rented,move-in-readyhomeisarareTamarackopportunity
IntroducingaMountainElegantEstateHomeatTamarackResort,791Discoveryfeatures4bedrooms,over4700 sq ft, and exquisite alder cabinetry The design blends with nature, offering a serene environment Highlights include a luxurious primary suite with a fireplace, steam shower, and hot tub access, along with a gourmet kitchen featuring Viking appliances and an expansive island The grand living and dining areas boast stunning views and a wood-burning fireplace Additional spaces include a private study, an upper-level office, guest bedrooms, and an oversized three-car garage. Set on 1.5 acres, the property borders Foothills Park, ideal for outdoor activities, and is near the 14th hole of Osprey Meadows Golf Course and Lake Cascade, ensuring a tranquillivingexperience.
Tamarack
Tucked away in the desirable Twin Creek neighborhood, this upgraded 3-bedroom, 3-bathroom chalet offers 1,818 sq ft of peaceful living surrounded by nature. The home features a wood-burning fireplace, resurfaced hardwood floors, fresh interior paint, and stylish lighting A new hot tub deck and fully enclosed outdoor space make it perfect for relaxing or letting pets roam. The primary suite includes built-in cabinetry and a gas fireplace, while the expansive covered deck with its own fireplace allows for year-round enjoyment With an attached garage, full-size washer and dryer, and direct access to ski trails and summer paths, this chalet combinesmountaincharmwitheverydaycomfort
This 4BR/4BA, 2,500 SF home showcases mountain features like tongue-and-groove vaulted ceilings, rustic beams, and hardwood floors. Located at 24 Francois, it has never been rented and is in excellent condition. The open-concept living area includes a wood-burning fireplace and access to a wrap-around deck with mountain and filtered lake views The spacious primary suite upstairs has a propane fireplace and large walk-in closet. The lower level features a second suite with outdoor access, a paver patio, and a hot tub. Additional amenities include a two-car garage with a Tesla charger, ski access, and resort facilities like a poolandfitnesscenter
Tamarack
16 Haystack, Tamarack Canoe Chalet | $2,150,000
16 Haystack, Tamarack
Canoe Chalet | $2,150,000
Discover the ideal Canoe Chalet location at 16 Haystack, nestled at the end of a cul-de-sac with great privacy and access to a nearby groomed ski trail. This spacious lot offers a peaceful setting with a back deck, lower patio, and private hot tub. The home includes a coveted 2-car garage with a direct breezeway connection. Well-maintained with new interior & exterior paint, it features a wrap-around covered deck with a fireplace, an openconcept great room, additional living space on the lower level, and three en-suites plus a fourthguestbedroom
This 5-bedroom custom home built by Tradewinds Construction captures outstanding lake views, great ski access, covered deck spaces with hot tub and fireplace, and a 2nd living space for entertaining. Enjoy the bright light shining through the vast windows on the main level capturing Lake Cascade and the action on theButtercupChairlift Theownerwillcarryat 5% interest!! Co-listed with Austin Callison at HaydenOutdoorsRealEstate.
Tamarack
1 Rock Creek Tamarack
In the heart of Tamarack! Offered for $1,295,000 1 Rock Creek Tamarack In the heart of Tamarack! Offered for $1,295,000 RockCreekCottageiscentrallylocated,nearthe Village at Tamarack and Osprey Meadows Golf Course, and Rock Creek Ski Lift This 2BR/25BA home features dual suites, a gas fireplace, a private deck, and a garage, offering privacy. Newly updated with fresh paint, refinished hardwood floors, luxury carpet, and upgraded fixtures, it is move-in ready and maintenancefree,allowingmoretimetoenjoyresortactivities 5 Rock Cr
Welcome to Tamarack's desirable Rock Creek Cottage location 5 Rock Creek is nestled between theLodgeatOspreyMeadowsandGolfCourse,Rock CreekPomaskilift,andtheVillageatTamarack.One of the resort's most sought-after locations and floor plans, the cottage offers two en-suites and a covered deck with a private hot tub. Enjoy the outside living space and a large single-car garage withdirectaccesstoagroomedskitrail Newinterior paint and fixtures, resurfaced hardwood flooring, and new furnishings. Come tour this quaint, fully furnished home in Tamarack Resort and enjoy the resort lifestyle of living in a maintenance-free setting
Tamarack
25 Golden Bar Court, Tamarack 2 Bedroom Townhouse | $899,000
25 Golden Bar Court, Tamarack 2 Bedroom Townhouse | $899,000
SShort walk to the Tamarack Express Chairlift! This 2BR/3BA residence in Tamarack is offered completely turnkey, including a private hot tub. Step into this mountain retreat and start enjoying the Tamarack lifestyle right away Featuring an open concept, main levellivingwithwoodburningfireplace,tallwindows,hardwoodflooring,fullkitchenwith alder cabinetry and granite counters. Welcome the morning sun or fire up the grill on the 230 SF private balcony. The master suite is upstairs and guest bedroom is on the lower level with direct access to the hot tub and spacious paver patio. Co-listed with BereaThompson.
This 2BR condo offers stunning views of Osprey Meadows Golf Course and Lake Cascade, with a private deck for sunrise views and large windows throughout Itfeaturesnewinteriorpaint,carpets, akitchenisland,quartzcountertops,andmodern furnishings. The expansive primary suite includes deck access, a soaker tub, walk-in shower, and dual vanities, while the guest room has two double beds and a large closet The condo comes furnished and provides access to lodge amenities like a pool, hot tub, fitness center, spa, and designated parking in an underground garage. Sellerwillcarrysmallnote.
This recently renovated 2BR luxury condominium offers stunning views of Osprey Meadows Golf Course and Lake Cascade. Features include new countertops,appliances,flooring,andfurnishings. It has a spacious guest room with 2 queen beds, a luxurious primary suite with a jetted tub and walk-inshower,andacozylivingroomwithagas fireplace The condo provides direct access to amenities like the pool, spa, restaurant, fitness center,andskilift,makingitidealforenjoyingthe Four Season Lifestyle at Tamarack Resort. SELLER WILLCARRY @5%interestand25%down!
75 Arling Center Ct #
$1,050,000 Arling Center Ct #406
406
780 Village Dr #412
780 Village Dr #412
Premier corner unit on the 4th floor $973,000
,000
This 2BR residence boasts a wrap around deck with views of Lake Cascade, Osprey Meadows Golf Course and the Salmon River Mountain Range. With 3 access points to two decks, enjoy the vibrancy of the Village throughout every season This turnkey condo has never been rented and is in immaculate condition. Offered turnkey includingluxuryfurnitureandlinenpackageanda Sea & Ski housewares package. Enjoy the custom artwork, sleeper sofa, washer/dryer in unit, Italian Tile FP, designated parking in temperature controlled garage, complimentary gear valet, and accesstothepool,hottubandfitnesscenter
Experience penthouse living in Tamarack's Lodge at Osprey Meadows with this 2BR/2BA, 1,368 SF condominiumfeaturingstunningmountainviews and a two-story vaulted ceiling. The updated lodge showcases beautiful woodwork, new paint, carpet, fixtures, and furniture Enjoy the gas fireplace or relax on the private deck overlooking ski runs. The spacious loft includes a Murphy bed for guests, while the primary suite features vaultedceilings,anattached5-piecebath,anda walk-incloset Theguestroomalsoprovidesdeck access and ample sunlight Amenities include a spa,fitnesscenter,sauna,hottub,andpool.
Enjoymountainandskirunviewsfromthisnearly half acre lot in the Steelhead Ct neighborhood. Easy access to the groomed mixed use ski and bike trail connecting Buttercup Chairlift to Tamarack Express Chairlift Located near the end of the cul-de-sac and surrounded by limited, existing custom homes, enjoy the most peaceful and low traffic street within the resort. Bring your builder and enjoy all that Tamarack has to offer. Complimentary access to the Lodge pool, hot tub, fitness center, sauna and recreational equipment
100 Canoe Court Tamarack
100 Canoe Court Tamarack
Custom Estate homesite with ski access $489,000
Custom Estate homesite with ski access $489,000
LocatedinPinnacleEstates,this.67acrelothasa minimum square footage requirement of only 2,800 SF which could be a perfect size for this location Designyourhomewithaskiroomwhere you can ski directly to from the Canoe/Pinnacle groomed trail. Enjoy the sounds of Rock Creek that is adjacent to the eastern border of this lot. Located at the end of a cul-de-sac with existing luxuryhomes EasywalktotheVillage,Lodgeand Golf Course from 100 Canoe Ct Call listing agent foracopyoftheDesignGuidelinesandlotstudy
Tamarack
26 Azure, Tamarack
26 Azure, Tamarack
Estate Homesite
E
77 Tripod, Tamarack
77 Tripod, Tamarack
Estate Homesite
Estate Homesite
$569,000
$569,000
Custom Estate Homesite in Tamarack Resort
This 0.92 acre lot borders Foothills Park with mature vegetation and boulder outcroppings. Enjoy a sense of privacy in this estate neighborhood while having direct access to mountain biking, hiking, snow shoeing and nordic skiing on the mixed use access trails. Fully improved lot with water, sewer, power and cable. With a 14,472 SF Building and EnvelopeArea,takeadvantageofbuildingthe homeofyourdreamsinTamarackResort.CLA forDesignGuidelinesandLotStudy
$699,000
$699,000
Welcome to Azure Estates in Tamarack Resort. This cul-de-sac is located on the southern aspect the Resort offering less density and traffic for a more serene living experience. Surrounded by only luxury estate homes,26Azureisaprimehomesitetobuild your legacy property. This building envelope on this 66 AC lot affords both mountain and Lake Cascade Views Enjoy direct access to the Osprey Meadows Championship Golf Course
Tamarack Homesites
This ski-in/ski-out homesite is located directly on the Encore Ski Run, and adjacent to the Tamarack ExpressChairlift.OfferingviewsofthenewVillageat Tamarack, with easy access to restaurants, shopping, and entertainment One of few remaining true ski in/ski out homesites available in Tamarack Resort Take advantage of this rare oppotunity across the country! Full detailed plans available.
Whitewater, Tamarack
This estate homesite covers nearly 1/2 acre and is bordered by a ski lift access trail leading to the ButtercupChairlift Expandingover 21,500SFwitha building and improvement area just under 10,000 SF, you have plenty of space to capture the views of Lake Cascade and the Salmon River Mountain Range to your east, and watch the sunset over the TamarackSkiMountaintoyourwest
231 S
ugarloaf, Tamar
ack
231 Sugarloaf, Tamarack
Listed for $870,000
Listed for $870,000
This custom homesite in Tamarack Resort offers directskiaccessfromthegroomedSugarloafSkiRun and is located in the desirable Sugarloaf Estates. The 102 AC lot borders US Forest service and Rock Creek, providing easy access to the Discovery Chairlift One of the most level lots in the resort, it features a 14,000 square foot building envelope, allowing for costeffectivesitepreparationforyourdreamhome Enjoy excellentaccesstotheVillage,GolfCourse,mountain biking,hiking,andskiing!
Tamarack Homesites
Pinnacle, Tamarack
86 Pinnacle, Tamarack
Pinnacle Estates Neighborhood Lot $589,000
Pinnacle Estates Neighborhood Lot $589,000
This exclusive neighborhood is defined by luxury estate homes, trail access and year around creeks meandering through. 86 Pinnacle is a .66 acre Estate Lot bordered by a mixed use ski/bike/hiking trail Characterized with a boulder outcropping and mature vegetation, the lot is just under 30,000 SF The gentle slope maxing out at 9% makes this an ideal homesite in which to build. Water, sewer, power and cable arealreadyinplace Bringyourbuilderoraskthe Trisha Sears Real Estate Team for a list of their preferred builders in the area, along with a copy oftheTamarackDesignGuidelines
A rare find, the actual building envelope of 123 Veil Cave provides for true ski in/ski out from your future patio on this luxury estate homesite Bordering the Encore Ski Run, just down from the Serenity Ski Run, this 104 AC lot boasts one of the larger acreages in the Resort With filtered views of the lake and valley, and an 8,481SFbuildingarea,letyourarchitect'svisionimagineoneofthefinestSkiHomesinthecountry.Thislotis fully improved with water, sewer, power and cable. Contact the listing agent for Design Review Guidelines andbuilderrecommendations
Tamarack Homesites
Experience the tranquil Azure Estates and Discovery Drive in Tamarack Resort, near the revitalized Osprey Meadows Golf Course. The 6,985 SF lot at 790 Discovery Drive is surrounded by a small number of estate homes, perfect for a serene golf and ski resort lifestyle. The lot is fully improved with water, sewer, power, and cable, with a minimum building requirement of 2,800 SF. Enjoy easy access to Foothills Park for golf, Nordic skiing, and snowshoeing Look for lot marker sign 82 atthecornerofAzureandDiscoveryDrive
This 72-acre homesite near Tamarack Resort's Buttercup Chairlift offers lake and mountain views with a 13,000+ SF building envelope It features ski in/out access via a groomed trail and includes benefits like access to a pool, hot tub, fitness center, homeowner events, and potential Club Membership Explore the expanding community with new amenities and opportunities as the Osprey Meadows Golf Course reopens and ski terrain expands. Buyer must qualify for Club Membership;seeCLAfordetails
Donnelly | Cascade
2144 Christie, Donnelly .53 Acre Corner Lot $399,900 (Listed by Julie Suitter) 2144 Christie, Donnelly
.53 Acre Corner Lot
$399,900 (Listed by Julie Suitter)
TBD Joshua Drive, Cascade
TBD Joshua Drive, Cascade
2.82 Acre Lot
$220,000 (Listed by Julie Suitter)
2.82 Acre Lot $220,000 (Listed by Julie Suitter)
Beautiful building lot in the Eagle Nest Subdivision nearthetownofCascade.This2.8acreparcelisa perfect spot to build your dream mountain home! The lot is gently sloped and wouldn't require a lot of prep work to build on You can enjoy peek-aboo views of the surrounding mountains from up top Mature and young trees make for beautiful, natural landscaping. There is winter access and the HOA covers road maintenance. Power is right
No HOA and No CCR's! This corner lot is over half an acre and is flat and ready to build. Seller left trees for shade and beauty. The Royal Scot subdivision has Tamarack Resort to its West (less than a mile) and Lake Cascade to its East (less than half a mile), offering quick access to downhill skiing, golf, restaurants, shopping, and 21 miles of lake and beach access Sewer is available so no need for septic. Bring your own builder or campuntilyouareready.
**photo is of a similar, furnished unit
106 Big Horn, McCall New Construction $742,400
106 Big Horn, McCall New Construction $742,400
This 4-bedroom, 3-bathroom single-family home offers great access to Payette Lake, BrundageMountain,BearBasinRecreation,anddowntownMcCall Itfeaturesanopenfloor plan with 1,919 sq. ft., a primary suite, and two upstairs guest rooms. Highlights include Quartzcountertops,high-efficiencyappliances,energysealinsulation,anelectricfireplace, andanattachedgarage.LocatedintheBighornSubdivision,itprovidesaccesstoMcCall's amenities.Ownercarryoptionisavailable. Photoisofasimilarunit.
McCall
112 Big Horn, McCall
112 Big Horn, McCall
Two available building lots
Two available building lots
$205,000
$205,000
Located in the Bighorn Subdivision, these two homesites are improved with water, sewer and power. Lot 7 is located at the end of the street, bordering open space The adjacent Lot #8 is also available. Contact the listing agent for a plat map and CCR's for the Big Horn Subdivision. Buildingplansalsoavailable.
23 Vernon Court, McCall
23 Vernon Court, McCall
Jug Mountain Ranch golf course lot $175,000
Jug Mountain Ranch golf course lot $175,000
Outstanding price!! This 03-acre building lot overlooks Jug Mountain Ranch golf course and is near the clubhouse It includes water, sewer, and power, allowing for quick construction The lot has paved access, mature trees, and a flat area for building with minimal dirt work. Jug Mountain Ranch offers golf, mountain biking, fishing, skiing, hiking, and wildlife watching, and is conveniently located between McCall and Donnelly, both with ski resorts and lakes. Discover the opportunities at Jug Mountain Ranch! ListedbyJulieSuitter
McCall | Donnelly
305 Gabi Lane, McCall bed bath | $749,000
305 Gabi Lane, McCall 4 bed + 3 bath | $749,000
Welcome to Your Dream Retreat in McCall! Nestled in the desirable Rio Vista neighborhood, this exquisite 4-bedroom, 3bathroom home is the perfect sanctuary for everyone. Enter through the inviting foyer and be greeted by an expansive open-concept living area that seamlessly connects to the kitchen, offering plenty of dining space for all Enjoy the best of McCall with easy access to
13140 Hawks Bay, Donnelly Hawks Bay Estates Lot | $199,000
13140 Hawks Bay, Donnelly Hawks Bay Estates Lot $199,000
Welcome to Hawks Bay Estates, Donnelly, Idaho. This Subdivision borders the northern aspect of Lake Cascade and is conveniently located between Tamarack Resort and downtown Donnelly. From this ideal basement location, you can enjoy outstanding access to all that the area has to offer. This fully improved .28-acre homesite offers views of the lake and mountains.
Jug Mountain Ranch
Explore This Stunning Opportunity in Jug Mountain Ranch
With the first three phases selling out successfully, this new release of Phase 3B offers our future homeowners a unique setting. These mountain estate homesites span from 1.27 to 2.78 acres, offering distinct views across the valley and outstanding access to JMR's extensive trail system. These improved lots provide a sense of Idaho mountain living, yet with the convenience and security of a strong community, great amenities, and quick access to world class golf, trails, skiing and boating. Come explore these newly released lots with the Trisha Sears Real Estate Team. Prices start at $299,000.
Jug Mountain Ranch
10 Collins Court showcases tree top views, with gorgeous boulder i direct trail access, for a perfect walk out sign. 2
6YorkStreetisalevellotsittingatop a knoll showcasing filtered views throughout. Mature trees for privacy yetsouthernexposuresun.
TSRE TSRE
What drives us isn’t just real estate—it’s the people, the place, and the purpose behind every transaction. Our team is built on trust, tireless effort, and a genuine connection to the Tamarack lifestyle. We don’t just sell homes here—we live, explore, and invest in the same mountains, trails, and lakes that inspire our clients to do the same. Buyers feel the difference. Sellers see the results. Our outstanding network of real estate professionals will be at your fingertips, for you as our clients. From interior designers and maintenance teams, proven escrow officers and lenders with years of experience with us, CPA’s and financial advisor referrals, and the best adventure guides you can find in Valley County. Enoy the experience of working with TSRE!
Discover how local insight and passion make all the difference at www.trishasears.com.
