Presenting an exceptional opportunity to reside, vacation, or profit and enjoy tax benefits from a remarkable investment in the Taos Ski Valley. Situated within walking distance from the base area, lift 1, and all the restaurants, shops and the newly built pickle ball courts. Units 301 and 302 are adjacent studio condos with a connecting door, sold as a single property. The combined units accommodate four to six individuals, with two to three persons per unit. Recently renovated unit 302 features a king bed, Euro-style shower and sink, electric towel warmer, and a full vanity apart from the bathroom. A spacious bay window enhances the ambiance with natural light and warmth. Two stand-alone storage cabinets provide additional hanging and folded storage space, and conceal a compact refrigerator. Unit 301 has undergone a comprehensive remodel, incorporating a natural gas fireplace, rustic mantle, stone hearth, and a fully equipped kitchen. The kitchen boasts granite countertops, custom Alderwood cabinets, full-sized stainless-steel appliances, and a modern sink and disposal unit. The locking owner's closet includes a private wine refrigerator and ample storage space. Enjoy the private deck with views of Al's Run and the top of lift One. Enjoy a glass of bubbly or hot chocolate and watch the torchlight parades and fireworks from your private balcony. These units come fully furnished and are currently in the rental pool. The Home Owner's Association fees include virtually all services and expenses: trash collection, grounds and building maintenance, electric, natural gas, water, sewer, Dish Network satellite TV, high -speed fiber Wifi, building insurance, and snow removal. Each Powderhorn unit includes a private owner's locker for ski and equipment storage. Loading and unloading zone for arriving/departing guests with a VIP parking location for Powderhorn owners and guests. Reserved parking for owners and guests is available in nearby TSV lots.