The past year brought meaningful change for real estate investors. Market volatility challenged assumptions, but it also created clarity as strategies evolved and conditions reset across the U.S.
As we enter 2026, that clarity is giving way to renewed confidence. In this first newsletter of the year, we share perspectives from a national investor survey that reflect where optimism is building and how investors across markets are approaching the year ahead.
What Real Estate Investors Nationwide Are Saying About the Future (and past)
Below are the results of the Single-Family Rental Investor Survey recently published by our friends at LendingOne. Most single-family rental investors remain active heading into 2026, with buying intentions holding steady even as some plan selective sales. Overall, expectations point to a more balanced environment marked by steady home price and rent growth, a normalized rate backdrop, and a greater focus on disciplined acquisitions and long-term portfolio performance.
Did You Know: Depreciation Recapture
Everything You Need to Know in 60 Seconds!
What is it?
Depreciation recapture occurs when you sell a rental property and the IRS taxes part of the depreciation you benefited from over the years. Depreciation lowers your taxes while you own the property, but when you sell it the IRS may tax that portion of your profit (up to a maximum rate of 25%).
Who does it impact?
Investors or anyone claiming depreciation on a rental property. Even if you didn’t actively claim depreciation, the IRS assumes you did and recapture may still apply when you sell your property.
When does it matter most?
Depreciation recapture matters most when you sell a rental property for a profit, especially if you’ve owned it for a long time and claimed a lot of depreciation. The more depreciation you’ve taken, the more it can reduce the cash you keep after taxes when you sell.
Where does it show up?
Depreciation recapture appears on your tax return in the year you sell the property. It’s taxed separately from long-term capital gains at the federal level and may also be subject to state taxes.
Why should investors care?
Because depreciation recapture can significantly impact net sales.
Pros: Depreciation provides meaningful tax savings during ownership, improving cash flow and returns.
Cons: At sale, depreciation recapture can reduce profits if not planned for, especially for long-held or highly depreciated assets.
Investor Takeaway: Depreciation is not tax-free forever! Understanding depreciation recapture helps investors plan smarter exits to avoid surprises at closing. The key isn’t avoiding depreciation, but to plan for what comes next.
Loans made under LendingOne, LLC (NMLS ID # 1508627) pursuant to AZ Mortgage Banker License 0944181, CA - DFPI Financing Law License 60DBO-58915, ID Mortgage Broker/Lender License MBL-2081508627, MN Residential Mortgage Originator License MN-MO-1508627, OR Mortgage Lending License ML-5529, UT-DRE Mortgage Entity License 12767077, and VT Commercial Lender License 1508627 CLL. LendingOne, LLC currently does not lend in the following states: Alaska, Nevada, North Dakota, and South Dakota. LendingOne, LLC is licensed or exempt from licensing in all other states. Loans only apply to residential, non-owner occupied properties. All offers of credit are subject to approval. Restrictions may apply.
.png?upscale=true&width=1200&upscale=true&name=5th%20Grade%20Tax%20Lesson%20Presentation%20in%20Bold%20Colors%20(1).png)
%20Rate%20Update%20(rectangle)-Jan-12-2026-04-16-22-2328-PM.png?upscale=true&width=520&upscale=true&name=(Newsletter)%20Rate%20Update%20(rectangle)-Jan-12-2026-04-16-22-2328-PM.png)