1000 Willow Ln

Big Bear City, CA 92314

$475,000

3 bd · 2 ba · 1,850 sqft · Listed 29d ago

View on Realtor.com →

Year built

1985

Sqft

1,850

Lot sqft

15,390

HOA / mo

Furnished

List date

2026-08-31T00:04:02.000000Z

Revenue

Annual revenue

$21,072

ADR

$233

Occupancy

25%

Cleaning fees (12 mo)

$4,001

Confidence

Low (42.25), 26 comps

Comp revenue range (p25 / median / p75)

$12,427$18,112$29,738

'The Bear's Den' Cabin: 8 Mi to Snow Summit!
Cabin · 3 bd · 2 ba · sleeps 7 · 259 ft
Revenue $20,669ADR $336Occ ≈ 17%4.2★ (55)
Airbnb Vrbo
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake
Cabin · 3 bd · 1 ba · sleeps 6 · 479 ft
Revenue $30,105ADR $252Occ ≈ 33%4.9★ (108)
Airbnb
Peaceful, 3 BD Modern Cabin & Game Room
Cabin · 3 bd · 2 ba · sleeps 6 · 495 ft
Revenue $10,578ADR $264Occ ≈ 11%4.9★ (20)
Airbnb Booking
Gorgeous Newly Remodeled Cabin Minutes from slopes
House · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $14,251ADR $240Occ ≈ 16%5★ (35)
Airbnb Vrbo
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub!
Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $23,433ADR $342Occ ≈ 19%5★ (45)
Airbnb
Spruce
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $16,467ADR $325Occ ≈ 14%—
Booking
3BR Starlight Stargaze Haus - EV & Fireplace
Cabin · 3 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $14,772ADR $246Occ ≈ 16%4.9★ (13)
Airbnb Vrbo
Lincoln Log Cabin | Renovated | Near Attractions
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $13,764ADR $366Occ ≈ 10%4.5★ (8)
Airbnb Vrbo Booking
Whistling Birds ~ EV Charge
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $28,323ADR $236Occ ≈ 33%5★ (38)
Airbnb
Cozy Cabin on Sixth - FREE EV Charging!
Cabin · 3 bd · 1 ba · sleeps 8 · 0.3 mi
Revenue $446ADR $223Occ ≈ 1%4.9★ (41)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
'The Bear's Den' Cabin: 8 Mi to Snow Summit! Cabin	3 bd · 2 ba · sleeps 7	$20,669	$336	17%	4.2★ (55)	259 ft	Airbnb Vrbo
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake Cabin	3 bd · 1 ba · sleeps 6	$30,105	$252	33%	4.9★ (108)	479 ft	Airbnb
Peaceful, 3 BD Modern Cabin & Game Room Cabin	3 bd · 2 ba · sleeps 6	$10,578	$264	11%	4.9★ (20)	495 ft	Airbnb Booking
Gorgeous Newly Remodeled Cabin Minutes from slopes House	3 bd · 2 ba · sleeps 8	$14,251	$240	16%	5★ (35)	0.1 mi	Airbnb Vrbo
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub! Cabin	3 bd · 2 ba · sleeps 8	$23,433	$342	19%	5★ (45)	0.1 mi	Airbnb
Spruce Vacation home	3 bd · 2 ba · sleeps 6	$16,467	$325	14%	—	0.2 mi	Booking
3BR Starlight Stargaze Haus - EV & Fireplace Cabin	3 bd · 2 ba · sleeps 7	$14,772	$246	16%	4.9★ (13)	0.2 mi	Airbnb Vrbo
Lincoln Log Cabin \| Renovated \| Near Attractions House	3 bd · 2 ba · sleeps 8	$13,764	$366	10%	4.5★ (8)	0.2 mi	Airbnb Vrbo Booking
Whistling Birds ~ EV Charge House	3 bd · 2 ba · sleeps 8	$28,323	$236	33%	5★ (38)	0.2 mi	Airbnb
Cozy Cabin on Sixth - FREE EV Charging! Cabin	3 bd · 1 ba · sleeps 8	$446	$223	1%	4.9★ (41)	0.3 mi	Airbnb Vrbo

Show all 26 comps

Big Bear Getaway!
Chalet · 3 bd · 2.5 ba · sleeps 8 · 0.3 mi
Revenue $28,638ADR $185Occ ≈ 42%4.7★ (222)
Airbnb Vrbo
Mama Bear's Manor - Luxury Spa - No Cleaning Fee
Cabin · 3 bd · 2 ba · sleeps 10 · 0.3 mi
Revenue $32,049ADR $509Occ ≈ 17%4.9★ (55)
Airbnb
3rd Night FREE Blue Snowflake Big Bear Mtn. Resort
Cabin · 3 bd · 1.5 ba · sleeps 10 · 0.3 mi
Revenue $3,876ADR $343Occ ≈ 3%5★ (1)
Airbnb
Cedar Creek
House · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $14,454ADR $229Occ ≈ 17%4.6★ (62)
Airbnb
One Hundred Pines Equestrian Ranch at Big Bear Lake
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $8,559ADR $295Occ ≈ 8%—
Booking
One Hundred Pines Equestrian Ranch at Big Bear
Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.3 mi
Revenue $11,855ADR $312Occ ≈ 10%4.5★ (6)
Airbnb Vrbo Booking
A Frame Escape ! Fully fenced!
Cabin · 3 bd · 2 ba · sleeps 8 · 0.4 mi
Revenue $20,640ADR $134Occ ≈ 42%4.5★ (165)
Airbnb Vrbo
Beach to Mountains Chalet
Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.4 mi
Revenue $11,981ADR $212Occ ≈ 15%5★ (14)
Airbnb Vrbo
Bluebird Haven
Cabin · 3 bd · 2 ba · sleeps 8 · 0.4 mi
Revenue $10,517ADR $272Occ ≈ 11%5★ (19)
Airbnb
Entire Home • 4 Beds • 3 Bedroom Big Bear
House · 3 bd · 3 ba · sleeps 7 · 0.4 mi
Revenue $19,757ADR $327Occ ≈ 17%5★ (135)
Airbnb
Hershey Bear Cabin:NEW! Igloo,Hot Tub,Dog Friendly
Cabin · 3 bd · 1.5 ba · sleeps 6 · 0.5 mi
Revenue $38,403ADR $409Occ ≈ 26%4.9★ (47)
Airbnb
STAR WARS family cabin+HOT TUB+EV outlet+GAME R00M
Cabin · 3 bd · 1.5 ba · sleeps 10 · 0.5 mi
Revenue $41,852ADR $321Occ ≈ 36%5★ (228)
Airbnb Vrbo
Beary Peaceful Fam Retreat; Ping Pong, SPA & AC
Cabin · 3 bd · 3 ba · sleeps 8 · 0.5 mi
Revenue $43,436ADR $295Occ ≈ 40%4.8★ (75)
Airbnb
Beary Peaceful
Vacation home · 3 bd · 3 ba · sleeps 8 · 0.5 mi
Revenue $40,091ADR $249Occ ≈ 44%—
Booking
Summer retreat-Hot Tub, Arcade, Play Room
Cabin · 3 bd · 2 ba · sleeps 10 · 0.6 mi
Revenue $41,395ADR $302Occ ≈ 38%4.8★ (87)
Airbnb Vrbo
Warm, modern, rustic cabin, Dog friendly. Bravo.
House · 3 bd · 1.5 ba · sleeps 8 · 0.6 mi
Revenue $16,157ADR $293Occ ≈ 15%5★ (63)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Big Bear Getaway! Chalet	3 bd · 2.5 ba · sleeps 8	$28,638	$185	42%	4.7★ (222)	0.3 mi	Airbnb Vrbo
Mama Bear's Manor - Luxury Spa - No Cleaning Fee Cabin	3 bd · 2 ba · sleeps 10	$32,049	$509	17%	4.9★ (55)	0.3 mi	Airbnb
3rd Night FREE Blue Snowflake Big Bear Mtn. Resort Cabin	3 bd · 1.5 ba · sleeps 10	$3,876	$343	3%	5★ (1)	0.3 mi	Airbnb
Cedar Creek House	3 bd · 2 ba · sleeps 8	$14,454	$229	17%	4.6★ (62)	0.3 mi	Airbnb
One Hundred Pines Equestrian Ranch at Big Bear Lake Vacation home	3 bd · 2 ba · sleeps 6	$8,559	$295	8%	—	0.3 mi	Booking
One Hundred Pines Equestrian Ranch at Big Bear Cabin	3 bd · 2.5 ba · sleeps 6	$11,855	$312	10%	4.5★ (6)	0.3 mi	Airbnb Vrbo Booking
A Frame Escape ! Fully fenced! Cabin	3 bd · 2 ba · sleeps 8	$20,640	$134	42%	4.5★ (165)	0.4 mi	Airbnb Vrbo
Beach to Mountains Chalet Cabin	3 bd · 2.5 ba · sleeps 8	$11,981	$212	15%	5★ (14)	0.4 mi	Airbnb Vrbo
Bluebird Haven Cabin	3 bd · 2 ba · sleeps 8	$10,517	$272	11%	5★ (19)	0.4 mi	Airbnb
Entire Home • 4 Beds • 3 Bedroom Big Bear House	3 bd · 3 ba · sleeps 7	$19,757	$327	17%	5★ (135)	0.4 mi	Airbnb
Hershey Bear Cabin:NEW! Igloo,Hot Tub,Dog Friendly Cabin	3 bd · 1.5 ba · sleeps 6	$38,403	$409	26%	4.9★ (47)	0.5 mi	Airbnb
STAR WARS family cabin+HOT TUB+EV outlet+GAME R00M Cabin	3 bd · 1.5 ba · sleeps 10	$41,852	$321	36%	5★ (228)	0.5 mi	Airbnb Vrbo
Beary Peaceful Fam Retreat; Ping Pong, SPA & AC Cabin	3 bd · 3 ba · sleeps 8	$43,436	$295	40%	4.8★ (75)	0.5 mi	Airbnb
Beary Peaceful Vacation home	3 bd · 3 ba · sleeps 8	$40,091	$249	44%	—	0.5 mi	Booking
Summer retreat-Hot Tub, Arcade, Play Room Cabin	3 bd · 2 ba · sleeps 10	$41,395	$302	38%	4.8★ (87)	0.6 mi	Airbnb Vrbo
Warm, modern, rustic cabin, Dog friendly. Bravo. House	3 bd · 1.5 ba · sleeps 8	$16,157	$293	15%	5★ (63)	0.6 mi	Airbnb Vrbo

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

Purchase priceAlready furnishedTax bracket

Est. revenue

$21,072

NOI

$3,324

Cash flow /mo

$277

Cash needed

$513,500

Cash-on-cash (all cash)

0.6%

ROE (yr 1)

3.4%

Cap rate

0.7%

DSCR

—

Year-1 write-off

$106,417

Year-1 tax shield @ 32%

$34,053

Year-1 return on equity

Cash flow (annual)$3,324
Principal paydown (n/a, cash)$0
Appreciation at%$14,250

ROE3.4%

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)$4,214
Platform fees (3% of revenue)$632
Maintenance / capex (5% of revenue)$1,054
Utilities & supplies$4,200
HOA$0
Property tax$5,938
Insurance (STR-rated)$2,423

Cash needed to close

Purchase price (all cash)$475,000
Closing costs (4.0%)$19,000
Furnishing (bought new)$19,500

Tax savings if the STR loophole applies

Tax shield @ 32%$34,053

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

$380,000

Short-life (5/15-yr)

$85,000 · 22%

Year-1 deduction

$106,000

Year-1 tax shield @ 32%

$34,000

Land 20% (county tax record, assessed value split) · building $295,000 over 39 years · new furniture $20,000

Based on: 1,850 sq ft, built 1985, 3 bd / 2 ba, unfurnished, listing features (fireplace).

IRS-guide safe-harbor floor: $80,000 in year 1 (15% short-life, $25,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$76,300

Kitchen cabinetsdefault
$9,900 new × 40% good × 2.70 allocation
$10,600
Kitchen countertopsdefault
$8,100 new × 40% good × 2.70 allocation
$8,700
Decorative trimdefault
$3,200 new × 40% good × 2.70 allocation
$3,500
Mirrorsdefault
$300 new × 40% good × 2.70 allocation
$300
Shelvingdefault
$1,200 new × 40% good × 2.70 allocation
$1,300
Window coverings (19)default
$4,800 new × 40% good × 2.70 allocation
$5,100
Carpet, vinyl & laminate (40% of floors)default
$4,800 new × 40% good × 2.70 allocation
$5,100
Kitchen & laundry equipment plumbingdefault
$7,700 new × 40% good × 2.70 allocation
$8,300
Kitchen, laundry & data equipment electricaldefault
$4,600 new × 40% good × 2.70 allocation
$5,000
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 2.70 allocation
$8,700
Furniture bought newlisting
$19,500 new × 100% good · bought separately
$19,500

15-year land improvements$28,600

Paving: driveway & walks (paved)default
$8,900 new × 50% good × 2.70 allocation
$12,000
Landscaping (typical)default
$8,600 new × 50% good × 2.70 allocation
$11,600
Patiosdefault
$1,800 new × 50% good × 2.70 allocation
$2,500
Decks & porches (attached)default
$1,800 new × 50% good × 2.70 allocation
$2,500

Building, 39-year$294,700

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$200,600 new × 40% good × 2.70 allocation
$216,700
Building plumbing & fixturesdefault
$20,800 new × 40% good × 2.70 allocation
$22,500
Building electrical & lightingdefault
$20,700 new × 40% good × 2.70 allocation
$22,400
HVACdefault
$20,800 new × 40% good × 2.70 allocation
$22,500
Hardwood & tile floorsdefault
$7,100 new × 40% good × 2.70 allocation
$7,700
Fireplacelisting
$2,600 new × 40% good × 2.70 allocation
$2,800

About the property

Sold furnishedGame roomHot tubPoolDeckDrivewayLandscapingFencedIrrigationLong-term rental (27.5-yr)Carpet / vinyl / laminate %Placed in serviceClosing costs $ (adds to basis)Land %Bonus depreciation %

Depreciation schedule: typical cost seg study

Year	5-yr	15-yr	Building	Total
1	$76,300	$28,600	$1,600	$106,400
2	$0	$0	$7,600	$7,600
3	$0	$0	$7,600	$7,600
4	$0	$0	$7,600	$7,600
5	$0	$0	$7,600	$7,600
6+	$0	$0	$262,900	$262,900
Total	$76,300	$28,600	$294,700	$399,500

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.