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Reduce your taxable income by

By purchasing an income-producing BoxHouse in West Texas.

Learn More

Tax Deductions

Easy Financing

168(k) Bonus
or 179
Depreciation

In-Demand
Oil Field
Housing

Short Term
Rentals

As a moveable tiny home structure, BoxHouse qualifies for a one-year, 100% deduction as defined under the Internal Revenue Code, section 179. For tax years beginning in 2024, the maximum expense deduction is $1,220,000. (Larger amounts can be deducted under IRC 168k)

In 2024, Section 179 allows businesses to write off 100% of the cost of qualifying assets in the year they are placed into service up to $1,220,000. While real estate does not qualify, IRS rulings have determined that movable structures, such as portable homes delivered on wheels and used to produce income, are considered personal property and not real estate. This classification makes BoxHouses eligible for Section 179 deductions.

In 2024, businesses can deduct 68% of the asset’s cost in the first year, with the remaining 32% spread over the following four years. Movable structures like BoxHouse units, which are delivered on wheels and can be transported, are classified as personal property under Section 168(k), making them eligible for this bonus depreciation.

boxhouses shown from above with parking in front of each

When you purchase a BoxHouse in the oil-rich Permian Basin, you’re not just saving on taxes—you’re also creating an income stream.

Learn more about the Permian Basin

Built with a sturdy steel frame and walls, it’s resistant to severe weather, mold, and rot, making it a low-maintenance investment that’s made to last.

  • Full kitchen, bathroom, bedroom, dining, and living area.
  • Steel construction for durability against extreme weather.
  • Simple foundation-free setup on 16 adjustable feet.

Let's Take a Look at the Process

Purchase Details

Purchase an income-producing BoxHouse for $375,000 with $93,750 down. The remaining $281,250 will be financed interest-free over 30 years, resulting in a monthly payment of $781.25.

Lease Details

Partners Capital Management leases BoxHouse units from the purchaser for $885 per month over a 30-year term. They cover the $781.25 monthly loan payment and return the $103.75 difference to the investor each month.

Tax Deduction

Under IRC 179 an owner may take a $375,000 deduction against their 2024 taxable income.

Monthly Return

Collect a lifetime of income on your BoxHouse!

Financing Terms

  • Purchase Price: $375,000
  • Down Payment: $93,750
  • Note Balance: $281,250
  • Note Rate: 0%
  • Note Term: 30 Years
  • Monthly Note Payment: $781.25
  • Lease Payment to Tax Investor: $885
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This was a good place to stop for a quick night on our way across country. It’s easy access from interstate 20.

SheriStayed with a pet.

Our BoxHouse rental was perfect. It was clean, spacious, comfortable and had all the amenities we needed to have dinner and accommodate my dogs.

LyndaStayed with a pet.

Check-in was a breeze. The room was very clean and the host responded quickly with any questions or concerns I had.

BrandonStayed several weeks.

This place was great perfect little space for me and my family of three, they always answered our messages right away and we’re very kind!

PeytonStayed with kids.

Everything was as advertised. All contact was friendly, and clear instructions were given for check-in & check-out. The area was quiet throughout the day and night.

MarenOne year on Airbnb

This place is amazing! Highly recommend it, look no further!! And the host is super responsive and very attentive to your needs!

RobertoStayed a week.

My stay at BoxHouse Villages was great! The place is brand new, very clean and quiet. The host was extremely responsive and helpful. Bed was comfy and there are nice amenities. Would stay here again.

SarahStayed with a pet.

Just as pictured. Thank you!

BryanStayed with a pet.

Great place to stay to get away! It's newer, and is so nice. The bed was super comfortable, and they kept in contact with me the whole time before check in and after! I'd stay here again.

ChristieFrom Watauga, TX

Awesome place and very cozy. one of the most unique places I've ever stayed at.

RichardFrom Girvin, TX

The house was beautiful, coffee was available, and kitchen was supplied. There are lots of good food places within a mile. We slept really good. No complaints. I would definitely stay here every time we pass through.

KimberlyThree years on Airbnb.

Super clean, cute place to stay in an area without alot of options. We have stayed twice while traveling from Tx to Az and back and would recommend.

JenniferStayed with a pet.