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476 San Bernardino Ave

476 San Bernardino Ave

Sugarloaf, CA 92386

$269,000

2 bd · 1 ba · Listed 27d ago

View on Realtor.com →

Year built

1971

Sqft

—

Lot sqft

7,497

HOA / mo

None

Furnished

Yes

List date

2026-09-02T23:11:16.000000Z

Revenue

Annual revenue

$20,327

ADR

$179

Occupancy

31%

Cleaning fees (12 mo)

$4,412

Confidence

Low (46.32), 49 comps

Comp revenue range (p25 / median / p75)

$13,125$18,717$26,392
  • Sugarloaf Cutie w/Wood Burning Fireplace.

    Cabin · 2 bd · 1 ba · sleeps 6 · 381 ft

    Revenue $15,483ADR $242Occ ≈ 18%4.5★ (41)

    AirbnbVrboBooking

  • 6 Mi-to Lake,Shops,Slopes+Dog Friendly+Fenced Yard

    Cabin · 2 bd · 2 ba · sleeps 6 · 404 ft

    Revenue $22,573ADR $184Occ ≈ 34%5★ (63)

    AirbnbVrbo

  • Gnome Charm, 2 bedroom. Avail for 2026 ski season.

    Cabin · 2 bd · 1 ba · sleeps 4 · 466 ft

    Revenue $7,084ADR $87Occ ≈ 22%5★ (82)

    AirbnbVrbo

  • The Eagles Nest Hot Tub BBQ Modern Retreat

    Chalet · 2 bd · 1 ba · sleeps 4 · 522 ft

    Revenue $23,043ADR $262Occ ≈ 24%3.5★ (1)

    Booking

  • Ohana Pines Cabin

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    Revenue $11,527ADR $282Occ ≈ 11%5★ (52)

    AirbnbVrbo

  • Private/Spacious Cabin near Big Bear

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.1 mi

    Revenue $28,246ADR $214Occ ≈ 36%4.9★ (11)

    AirbnbVrbo

  • The Sugarloaf Shack is Cozy / Dog friendly!

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    Revenue $36,325ADR $155Occ ≈ 64%5★ (161)

    Airbnb

  • Cozy Modern Cabin | Hot Tub | FirePit | Mini Golf

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $38,547ADR $296Occ ≈ 36%4.7★ (37)

    AirbnbVrbo

  • Cozy Quiet Cabin Escape

    House · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi

    Revenue $26,392ADR $155Occ ≈ 47%4.9★ (107)

    Airbnb

  • Near Slopes & Shores: Pet-Friendly Sugarloaf Gem

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $17,674ADR $211Occ ≈ 23%4.8★ (37)

    AirbnbVrboBooking

Show all 49 comps
  • Family Friendly w/Fenced Yard & Game Room

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $18,010ADR $292Occ ≈ 17%5★ (23)

    AirbnbVrboBooking

  • Twin Pines | Cozy Big Bear Cabin w/ Hot Tub

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $10,702ADR $149Occ ≈ 20%4.9★ (48)

    Airbnb

  • Bear Escapes II: Affordable Luxury Cabin Big Bear

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    Revenue $23,076ADR $197Occ ≈ 32%5★ (68)

    AirbnbVrboBooking

  • Cozy cabin mountain getaway

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $22,506ADR $147Occ ≈ 42%4.9★ (130)

    Airbnb

  • King bed | Hot Tub | Wood Fireplace | Sleep 6

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $16,105ADR $197Occ ≈ 22%4.9★ (72)

    AirbnbVrboBooking

  • Cute and Cozy Cottage- Big Bear Retreat

    Cabin · 2 bd · 2 ba · sleeps 4 · 0.1 mi

    Revenue $15,570ADR $967Occ ≈ 4%3★ (5)

    AirbnbVrboBooking

  • Big Bear/Sugarloaf 2br 1ba house fenced backyard

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    Revenue $12,371ADR $115Occ ≈ 29%4.8★ (77)

    Airbnb

  • Romantic Retreat, Hot Tub Gazebo, Unique Decor

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $20,546ADR $213Occ ≈ 26%5★ (65)

    AirbnbVrbo

  • Cozy Cabin-EV Charging, Hot Tub & Fireplace

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $18,716ADR $213Occ ≈ 24%4.8★ (85)

    AirbnbVrbo

  • SandyBear Cabin! Open floor plan & covered patio!

    Cabin · 2 bd · 2 ba · sleeps 5 · 0.1 mi

    Revenue $20,919ADR $243Occ ≈ 24%4.8★ (171)

    Airbnb

  • The Library Lodge | Fenced Yard | Hot Tub | Cabin

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $28,631ADR $132Occ ≈ 59%4.9★ (162)

    AirbnbVrbo

  • Updated pet-friendly home with fenced yard deck

    House · 2 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $13,718ADR $215Occ ≈ 17%4.3★ (17)

    AirbnbVrboBooking

  • Mountain Tree House *W/Fireplace, BBQ, Fire-pit*

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $18,717ADR $224Occ ≈ 23%4.8★ (99)

    AirbnbVrbo

  • Updated pet-friendly home with fenced yard, deck, near attractions and more!

    House · 2 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $532ADR $133Occ ≈ 1%3★ (1)

    Vrbo

  • 8 Mi to Big Bear Lake: Cabin w/ Deck & Fireplace

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.2 mi

    Revenue $22,731ADR $205Occ ≈ 30%5★ (34)

    AirbnbVrboBooking

  • Cozy Rustic Cottage in Sugarloaf

    Cabin · 2 bd · 2 ba · sleeps 4 · 0.2 mi

    Revenue $14,817ADR $188Occ ≈ 22%4.9★ (12)

    AirbnbVrbo

  • Cheerful-2 bedroom cabin with indoor fireplace

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.2 mi

    Revenue $13,125ADR $173Occ ≈ 21%4.8★ (46)

    Airbnb

  • Ever Serene Cabin at Sugarloaf

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $11,005ADR $61Occ ≈ 49%—

    AirbnbVrbo

  • MtnMod! 2 Kings-Hot Tub-Fire Pit-Family Friendly

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $50,937ADR $217Occ ≈ 64%5★ (284)

    Airbnb

  • Cozy, Romantic Mountain Cabin surrounded by trees.

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    Revenue $5,401ADR $202Occ ≈ 7%5★ (29)

    Airbnb

  • Cute Cozy Comfort Cabin, 1 Night Free!

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.2 mi

    Revenue $10,746ADR $230Occ ≈ 13%4.2★ (5)

    AirbnbVrbo

  • Cozy Cabin Retreat

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $15,999ADR $209Occ ≈ 21%4.5★ (741)

    Airbnb

  • Rustic Big Bear Cabin • A/C • Pet Friendly

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $14,870ADR $154Occ ≈ 26%5★ (14)

    AirbnbVrbo

  • Sugarloaf Hideaway

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $19,304ADR $243Occ ≈ 22%4.8★ (42)

    Airbnb

  • Mountain Getaway by Big Bear Vacations Adorable Sugarloaf Retreat

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $28,238ADR $956Occ ≈ 8%—

    Booking

  • Riverside Retreat | Cozy Big Bear Cabin

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $21,187ADR $152Occ ≈ 38%5★ (31)

    AirbnbVrbo

  • Adorable Sugarloaf Mountain Getaway in Big Bear

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $6,493ADR $261Occ ≈ 7%4★ (6)

    AirbnbVrboBooking

  • Mountain Getaway#2183

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $22,754ADR $948Occ ≈ 7%—

    Booking

  • 2 Bedroom Cabin

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $14,599ADR $136Occ ≈ 29%4.9★ (9)

    Airbnb

  • Newly Remodeled! PetsOK, Bikes,Firepit, Fooseball!

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $34,444ADR $180Occ ≈ 52%4.9★ (106)

    Airbnb

  • Cozy Red Cabin - Private Backyard with Hot Tub!

    Cabin · 2 bd · 2 ba · sleeps 5 · 0.2 mi

    Revenue $41,874ADR $119Occ ≈ 96%4.8★ (8)

    AirbnbVrboBooking

  • Updated pet-friendly home with fenced yard, deck, near attractions and more!

    House · 2 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $3,514ADR $195Occ ≈ 5%—

    Vrbo

  • Cozy Cabin Retreat, 6 Beds w/ hot tub, remodeled

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $6,417ADR $332Occ ≈ 5%4.8★ (13)

    AirbnbVrbo

  • Designer Cottage near Village, Snow Tubing, Skiing

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    Revenue $26,648ADR $243Occ ≈ 30%5★ (56)

    AirbnbVrbo

  • Lil’, Cozy Cabin & Fireplace + Firepit + BBQ grill

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $7,988ADR $232Occ ≈ 9%4.8★ (14)

    Airbnb

  • Apres Chalet at Big Bear- Log Cabin Retreat w/ Spa

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.2 mi

    Revenue $25,611ADR $343Occ ≈ 20%4.7★ (21)

    AirbnbVrbo

  • Imperial Alpine Cabin | Forest Snow Escape

    House · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    Revenue $43,024ADR $283Occ ≈ 42%5★ (10)

    AirbnbVrbo

  • Apres chalet #2364

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $36,293ADR $370Occ ≈ 27%—

    Booking

  • Apres Chalet Retreat | Pet-Friendly Cottage | Hot Tub | Nature Escape

    Vacation home · 2 bd · 2 ba · sleeps 4 · 0.2 mi

    Revenue $30,498ADR $309Occ ≈ 27%—

    Booking

Revenue and nightly rate (ADR) are trailing-12-month figures per listing. Occupancy is estimated as revenue ÷ ADR ÷ 365 and can read high when revenue includes cleaning fees.

Cash flow calculator

Financing

Est. revenue

$20,327

NOI

$6,105

Cash flow /mo

$509

Cash needed

$279,760

Cash-on-cash (all cash)

2.2%

ROE (yr 1)

5.1%

Cap rate

2.3%

DSCR

—

Year-1 write-off

$44,094

Year-1 tax shield @ 32%

$14,110

Year-1 return on equity

  • Cash flow (annual)$6,105
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$8,070
ROE5.1%
ROE incl. year-1 tax savings (32% bracket, STR loophole)10.1%
Opex, cash-needed & tax-savings breakdown

Annual operating expenses

  • Management (20% of revenue)$4,065
  • Platform fees (3% of revenue)$610
  • Maintenance / capex (5% of revenue)$1,016
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$3,363
  • Insurance (STR-rated)$1,372

Cash needed to close

  • Purchase price (all cash)$269,000
  • Closing costs (4.0%)$10,760
  • Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

  • Tax shield @ 32%$14,110

Property tax, insurance rate and the land/building split come from this listing's county tax record; other assumptions match the daily feed (see tasks/plan.md).

The write-off comes from the cost segregation estimate below. Not tax advice.

Cost segregation estimate

An estimate from the listing: every part of the home is priced from national construction costs, less wear for age, and the price (less land) is spread over the parts in proportion. The headline is what a typical cost seg study would claim for this property. The answers below are optional refinements.

Depreciable basis

$156,000

Short-life (5/15-yr)

$44,000 · 28%

Year-1 deduction

$44,000

Year-1 tax shield @ 32%

$14,000

Land 43% (county tax record, assessed value split) · building $113,000 over 39 years

Based on: ~1,400 sq ft (from beds), built 1971, 2 bd / 1 ba, furnished, listing features (fireplace).

IRS-guide safe-harbor floor: $32,000 in year 1 (21% short-life, $10,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$31,500
  • Kitchen cabinetsdefault

    $8,900 new × 40% good × 1.36 allocation

    $4,800
  • Kitchen countertopsdefault

    $7,300 new × 40% good × 1.36 allocation

    $4,000
  • Decorative trimdefault

    $2,500 new × 40% good × 1.36 allocation

    $1,300
  • Mirrorsdefault

    $200 new × 40% good × 1.36 allocation

    $100
  • Shelvingdefault

    $900 new × 40% good × 1.36 allocation

    $500
  • Window coverings (14)default

    $3,500 new × 40% good × 1.36 allocation

    $1,900
  • Carpet, vinyl & laminate (40% of floors)default

    $3,600 new × 40% good × 1.36 allocation

    $2,000
  • Kitchen & laundry equipment plumbingdefault

    $6,900 new × 40% good × 1.36 allocation

    $3,800
  • Kitchen, laundry & data equipment electricaldefault

    $4,200 new × 40% good × 1.36 allocation

    $2,300
  • Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default

    $8,100 new × 40% good × 1.36 allocation

    $4,400
  • Furniture conveyed with the sale (used)listing

    $16,000 new × 40% good · out of the price

    $6,400
15-year land improvements$12,300
  • Paving: driveway & walks (paved)default

    $7,800 new × 50% good × 1.36 allocation

    $5,300
  • Landscaping (typical)default

    $7,500 new × 50% good × 1.36 allocation

    $5,100
  • Patiosdefault

    $1,400 new × 50% good × 1.36 allocation

    $900
  • Decks & porches (attached)default

    $1,400 new × 50% good × 1.36 allocation

    $900
Building, 39-year$112,700
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $151,900 new × 40% good × 1.36 allocation

    $82,900
  • Building plumbing & fixturesdefault

    $15,700 new × 40% good × 1.36 allocation

    $8,600
  • Building electrical & lightingdefault

    $15,000 new × 40% good × 1.36 allocation

    $8,200
  • HVACdefault

    $15,800 new × 40% good × 1.36 allocation

    $8,600
  • Hardwood & tile floorsdefault

    $5,400 new × 40% good × 1.36 allocation

    $3,000
  • Fireplacelisting

    $2,600 new × 40% good × 1.36 allocation

    $1,400

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$31,500$12,300$400$44,100
2$0$0$2,900$2,900
3$0$0$2,900$2,900
4$0$0$2,900$2,900
5$0$0$2,900$2,900
6+$0$0$100,800$100,800
Total$31,500$12,300$112,700$156,500

Model-based estimate, not an engineered cost segregation study. The IRS doesn’t approve studies; get a professional study before filing. Using these losses against W-2 income needs the short-term rental exception (average stay ≤7 days + material participation). The 39-year building life applies because stays average under 30 days, a separate test (27.5 years for a long-term rental). Federal only: California and Georgia disallow bonus depreciation, Ohio adds back 5/6 of it, and Tennessee has no personal income tax. Not tax advice.

Market note

Big Bear Lake (city) and unincorporated county areas both allow permitted short-term rentals, and we found no numeric permit cap in either. Permits/licenses generally do NOT transfer on sale — a buyer must apply for their own, so confirm permit status with the city or San Bernardino County before closing. City: vacation rental license, up to 3 per owner. County: 1 permit per parcel under 2 acres, 2 max per owner. Lodging tax ~13% in the city, ~7% county. Rules change; verify before you buy.