459 Jeffries Rd
Big Bear Lake, CA 92315
$425,000
2 bd · 2 ba · Listed 25d ago
View on Realtor.com →Year built
1989
Sqft
—
Lot sqft
6,776
HOA / mo
None
Furnished
Yes
List date
2026-09-04T10:40:08.000000Z
Revenue
Annual revenue
$33,974
ADR
$227
Occupancy
41%
Cleaning fees (12 mo)
$6,762
Confidence
Low (42.85), 49 comps
Comp revenue range (p25 / median / p75)
Beach’n in the woodsBy Ski Resorts,Lake & Village
Cabin · 2 bd · 1 ba · sleeps 6 · 354 ft
Revenue $8,372ADR $334Occ ≈ 7%4.7★ (403)
One Block from lake, with a Firepit, Air Hockey Table, and Streaming!
House · 2 bd · 2 ba · sleeps 8 · 472 ft
Revenue $1,261ADR $312Occ ≈ 1%4.7★
One Block from lake, with a Firepit, Air Hockey Table, and Streaming!
House · 2 bd · 2 ba · sleeps 8 · 472 ft
Revenue $6,872ADR $385Occ ≈ 5%—
Bungalow with Hot Tub By The Lake
House · 2 bd · 1 ba · sleeps 5 · 479 ft
Revenue $42,384ADR $183Occ ≈ 63%4.4★ (46)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Walk to Lake | Fenced Yard + Pet Friendly House | 2 bd · 1 ba · sleeps 4 | $39,479 | $306 | 35% | 5★ (197) | 49 ft | AirbnbVrbo |
Georgia Pines Cabin | 2 bd · 1 ba · sleeps 4 | $27,657 | $232 | 33% | 4.9★ (75) | 151 ft | AirbnbVrbo |
Pet Friendly + Fenced Yard + Walk to Lake House | 2 bd · 2 ba · sleeps 4 | $4,138 | $163 | 7% | 5★ (3) | 322 ft | AirbnbVrboBooking |
Beach’n in the woodsBy Ski Resorts,Lake & Village Cabin | 2 bd · 1 ba · sleeps 6 | $8,372 | $334 | 7% | 4.7★ (403) | 354 ft | Airbnb |
Perfect Family Cabin, Walk to Lake & Village House | 2 bd · 2 ba · sleeps 8 | $11,279 | $270 | 11% | 4.5★ (2) | 410 ft | AirbnbVrboBooking |
One Block from lake, with a Firepit, Air Hockey Table, and Streaming! House | 2 bd · 2 ba · sleeps 8 | $1,261 | $312 | 1% | 4.7★ | 472 ft | Vrbo |
One Block from lake, with a Firepit, Air Hockey Table, and Streaming! House | 2 bd · 2 ba · sleeps 8 | $6,872 | $385 | 5% | — | 472 ft | Vrbo |
The Quiz Cottage + Games & BBQ Outdoor Area! Cabin | 2 bd · 2 ba · sleeps 5 | $23,691 | $178 | 36% | 4.7★ (15) | 476 ft | AirbnbVrboBooking |
Big Bear LakeAir HockeyFireplaceWasherDryer House | 2 bd · 2 ba · sleeps 8 | $30,356 | $370 | 22% | 4.6★ (9) | 479 ft | AirbnbVrboBooking |
Bungalow with Hot Tub By The Lake House | 2 bd · 1 ba · sleeps 5 | $42,384 | $183 | 63% | 4.4★ (46) | 479 ft | Airbnb |
Show all 50 comps
Cedar & Stone | AC•Games•BBQ•Fire Pit
Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi
Revenue $24,591ADR $188Occ ≈ 36%4.8★ (14)
Frosty Pines Cabin-Excellent location/pets welcome
House · 2 bd · 1 ba · sleeps 5 · 0.2 mi
Revenue $28,981ADR $215Occ ≈ 37%4.9★ (31)
Bear Haven~ Hot Tub~ Pets~ near The Village!
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $48,607ADR $202Occ ≈ 66%5★ (179)
8-Walk to Fireworks! Game room
Cabin · 2 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $27,970ADR $382Occ ≈ 20%4.5★ (17)
The Hideaway Big Bear | A Historic Log Cabin
Cabin · 2 bd · 1 ba · sleeps 7 · 0.2 mi
Revenue $3,927ADR $324Occ ≈ 3%—
Cozy Village Cabin- Near Snow Summit!
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $36,133ADR $201Occ ≈ 49%4.8★ (243)
Pine Cone Cottage by Big Bear Vacations Adorable Walk To Lake Furnished Chalet
Vacation home · 2 bd · 1 ba · sleeps 5 · 0.2 mi
Revenue $53,072ADR $499Occ ≈ 29%3.5★ (1)
A Classic A-Frame Cabin | AC•Games•BBQ
Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi
Revenue $63,136ADR $272Occ ≈ 64%5★ (63)
Sleepy Forest S12- Family cabin
House · 2 bd · 1 ba · sleeps 5 · 0.2 mi
Revenue $22,661ADR $156Occ ≈ 40%4.3★ (88)
Oriole cottage #621
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $43,120ADR $372Occ ≈ 32%5★ (1)
Perfectly Located To Main Attractions, Hot Tub, AC
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $22,845ADR $344Occ ≈ 18%5★ (13)
Frosty Pines -Modern-2/1-Excellent Location-pet ok
Cabin · 2 bd · 1 ba · sleeps 5 · 0.2 mi
Revenue $24,727ADR $286Occ ≈ 24%5★ (217)
Kozy Cabin- Walk to Village/Lake
Cabin · 2 bd · 1 ba · sleeps 3 · 0.2 mi
Revenue $20,570ADR $145Occ ≈ 39%4.5★ (27)
Lake view walk to lake, village or ski resort
Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.3 mi
Revenue $38,756ADR $196Occ ≈ 54%4.8★ (194)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Bear Lake Hideaway, Cabin w Spa House | 2 bd · 2 ba · sleeps 4 | $52,342 | $199 | 72% | 4.8★ (518) | 505 ft | AirbnbVrbo |
Cozy 2 Bedroom Cabin, Walk to the Village and Lake Cabin | 2 bd · 1 ba · sleeps 4 | $10,287 | $220 | 13% | 4.3★ (54) | 0.1 mi | AirbnbVrboBooking |
Storybook Lake Cottage - 12 min walk to Village Cabin | 2 bd · 1 ba · sleeps 5 | $18,549 | $218 | 23% | 4.9★ (40) | 0.1 mi | AirbnbVrbo |
Cedar & Stone | AC•Games•BBQ•Fire Pit Cabin | 2 bd · 1 ba · sleeps 6 | $24,591 | $188 | 36% | 4.8★ (14) | 0.1 mi | Airbnb |
Jeffries Green House Cabin | 2 bd · 2 ba · sleeps 4 | $38,512 | $200 | 53% | 5★ (76) | 0.1 mi | AirbnbVrbo |
Colorado Lodge / C4 Cabin | 2 bd · 2 ba · sleeps 6 | $70,380 | $409 | 47% | 4.8★ (193) | 0.1 mi | AirbnbVrbo |
Ain't Misbehavin'- Near Lake - Dog Friendly - Spa! Cabin | 2 bd · 1 ba · sleeps 4 | $58,888 | $247 | 65% | 4.9★ (417) | 0.1 mi | AirbnbVrbo |
Historic Log Cabin • AC • Hot Tub • EV Charger Cabin | 2 bd · 1 ba · sleeps 7 | $66,779 | $280 | 65% | 5★ (57) | 0.1 mi | AirbnbVrbo |
Backway Hideaway | Close to the Village! Cabin | 2 bd · 1 ba · sleeps 6 | $33,460 | $301 | 30% | 4.8★ (19) | 0.2 mi | AirbnbVrboBooking |
Tree House 30 days $3000 for the month. House | 2 bd · 2 ba · sleeps 6 | $37,916 | $133 | 78% | 5★ (1) | 0.2 mi | AirbnbVrbo |
Frosty Pines Cabin-Excellent location/pets welcome House | 2 bd · 1 ba · sleeps 5 | $28,981 | $215 | 37% | 4.9★ (31) | 0.2 mi | Airbnb |
Bear Haven~ Hot Tub~ Pets~ near The Village! Cabin | 2 bd · 1 ba · sleeps 4 | $48,607 | $202 | 66% | 5★ (179) | 0.2 mi | Airbnb |
Sleep Inn - Ultra Clean Ultra Modern / C2 Cabin | 2 bd · 1 ba · sleeps 6 | $58,273 | $342 | 47% | 4.7★ (125) | 0.2 mi | AirbnbVrbo |
8-Walk to Fireworks! Game room Cabin | 2 bd · 2 ba · sleeps 7 | $27,970 | $382 | 20% | 4.5★ (17) | 0.2 mi | Airbnb |
The Hideaway Big Bear | A Historic Log Cabin Cabin | 2 bd · 1 ba · sleeps 7 | $3,927 | $324 | 3% | — | 0.2 mi | Vrbo |
Cozy Village Cabin- Near Snow Summit! Cabin | 2 bd · 2 ba · sleeps 6 | $36,133 | $201 | 49% | 4.8★ (243) | 0.2 mi | Airbnb |
The Place Beyond The Pines - Two Bedroom / C6 Cabin | 2 bd · 1 ba · sleeps 4 | $63,289 | $370 | 47% | 4.7★ (319) | 0.2 mi | AirbnbVrbo |
Sleepy Forest S02 - Family Cabin House | 2 bd · 1 ba · sleeps 4 | $26,750 | $150 | 49% | 4.6★ (61) | 0.2 mi | AirbnbVrbo |
Cabin 99 Cabin | 2 bd · 1 ba · sleeps 8 | $50,520 | $453 | 31% | 4.5★ (2) | 0.2 mi | AirbnbVrbo |
Pine Cone Cottage by Big Bear Vacations Adorable Walk To Lake Furnished Chalet Vacation home | 2 bd · 1 ba · sleeps 5 | $53,072 | $499 | 29% | 3.5★ (1) | 0.2 mi | Booking |
2191-Pine Cone Cottage Cabin | 2 bd · 1 ba · sleeps 5 | $38,619 | $312 | 34% | 4.6★ (14) | 0.2 mi | AirbnbVrboBooking |
A Classic A-Frame Cabin | AC•Games•BBQ Cabin | 2 bd · 1 ba · sleeps 6 | $63,136 | $272 | 64% | 5★ (63) | 0.2 mi | Airbnb |
Pine Cone Cottage at Big Bear Village Cabin | 2 bd · 1 ba · sleeps 5 | $39,068 | $283 | 38% | 4.6★ (31) | 0.2 mi | AirbnbBooking |
Cozy Cabin + Yard + Walk to Lake Cabin | 2 bd · 2 ba · sleeps 4 | $7,427 | $198 | 10% | 3.9★ (10) | 0.2 mi | AirbnbVrboBooking |
Sleepy Forest S12- Family cabin House | 2 bd · 1 ba · sleeps 5 | $22,661 | $156 | 40% | 4.3★ (88) | 0.2 mi | Airbnb |
High Hopes hosted by Big Bear Cool Cabins Cabin | 2 bd · 2 ba · sleeps 5 | $24,812 | $247 | 28% | 4.8★ (18) | 0.2 mi | AirbnbVrboBooking |
lakeside hideaway walk to ski resorts and village Condominium (condo) | 2 bd · 1 ba · sleeps 4 | $21,478 | $211 | 28% | 4.8★ (203) | 0.2 mi | AirbnbVrbo |
Oriole Cottage Walk to Lake & Village Cozy Retreat Cabin | 2 bd · 1 ba · sleeps 4 | $33,414 | $312 | 29% | 4.6★ (108) | 0.2 mi | AirbnbVrboBooking |
Oriole cottage #621 Vacation home | 2 bd · 1 ba · sleeps 4 | $43,120 | $372 | 32% | 5★ (1) | 0.2 mi | Booking |
Lakeview Location Hot tub Tesla Charger tree house Cabin | 2 bd · 1.5 ba · sleeps 4 | $35,453 | $248 | 39% | 4.8★ (51) | 0.2 mi | AirbnbBooking |
Perfectly Located To Main Attractions, Hot Tub, AC Cabin | 2 bd · 2 ba · sleeps 6 | $22,845 | $344 | 18% | 5★ (13) | 0.2 mi | Airbnb |
Frosty Pines -Modern-2/1-Excellent Location-pet ok Cabin | 2 bd · 1 ba · sleeps 5 | $24,727 | $286 | 24% | 5★ (217) | 0.2 mi | Airbnb |
Lakeview blocks from ski resorts, village and lake Condominium (condo) | 2 bd · 1.5 ba · sleeps 4 | $32,357 | $167 | 53% | 4.8★ (100) | 0.2 mi | AirbnbVrbo |
Kozy Cabin- Walk to Village/Lake Cabin | 2 bd · 1 ba · sleeps 3 | $20,570 | $145 | 39% | 4.5★ (27) | 0.2 mi | Airbnb |
Lake view walk to lake, village or ski resort Cabin | 2 bd · 1.5 ba · sleeps 4 | $38,756 | $196 | 54% | 4.8★ (194) | 0.3 mi | Airbnb |
Big Bear Retreat • Pet-friendly • Hot Tub House | 2 bd · 2 ba · sleeps 6 | $68,219 | $298 | 63% | 4.8★ (208) | 0.3 mi | AirbnbVrbo |
Summer/lake/mt biking/trail walking village cabin! House | 2 bd · 2 ba · sleeps 5 | $29,271 | $323 | 25% | 5★ (152) | 0.3 mi | AirbnbVrbo |
NEW Hot Tub, Walk to Lake/Village, Pool Table, BBQ Cabin | 2 bd · 1.5 ba · sleeps 5 | $9,009 | $446 | 6% | 4.3★ (3) | 0.3 mi | AirbnbVrboBooking |
Cute & Cozy, Walk to The Village Shops and Lake! Cabin | 2 bd · 1 ba · sleeps 4 | $18,616 | $187 | 27% | 5★ (83) | 0.3 mi | AirbnbVrbo |
Village Cabin - EV & RV parking House | 2 bd · 1.5 ba · sleeps 5 | $11,730 | $321 | 10% | 4.8★ (145) | 0.3 mi | AirbnbVrbo |
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
Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$33,974
NOI
$13,419
Cash flow /mo
-$1,172
Cash needed
$123,250
Cash-on-cash
-11.4%
ROE (yr 1)
1.2%
Cap rate
3.2%
DSCR
0.49
Year-1 write-off
$82,073
Year-1 tax shield @ 32%
$26,263
Year-1 return on equity
- Cash flow (annual)-$14,063
- Principal paydown$2,781
- Appreciation at%$12,750
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$6,795
- Platform fees (3% of revenue)$1,019
- Maintenance / capex (5% of revenue)$1,699
- Utilities & supplies$4,200
- HOA$0
- Property tax$5,313
- Insurance (STR-rated)$2,168
Cash needed to close
- Down payment (25%)$106,250
- Closing costs (4.0%)$17,000
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$26,263
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
$275,000
Short-life (5/15-yr)
$81,000 · 30%
Year-1 deduction
$82,000
Year-1 tax shield @ 32%
$26,000
Land 36% (county tax record, assessed value split) · building $193,000 over 39 years
Based on: ~1,400 sq ft (from beds), built 1989, 2 bd / 2 ba, furnished, listing features (hot tub, fence, fireplace, flooring types, appliance list).
IRS-guide safe-harbor floor: $62,000 in year 1 (22% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $8,200
Kitchen cabinetsdefault
$8,900 new × 40% good × 2.30 allocation
- $6,700
Kitchen countertopsdefault
$7,300 new × 40% good × 2.30 allocation
- $2,300
Decorative trimdefault
$2,500 new × 40% good × 2.30 allocation
- $300
Mirrorsdefault
$300 new × 40% good × 2.30 allocation
- $800
Shelvingdefault
$900 new × 40% good × 2.30 allocation
- $3,200
Window coverings (14)default
$3,500 new × 40% good × 2.30 allocation
- $6,400
Kitchen & laundry equipment plumbingdefault
$6,900 new × 40% good × 2.30 allocation
- $3,800
Kitchen, laundry & data equipment electricaldefault
$4,200 new × 40% good × 2.30 allocation
- $7,500
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)listing
$8,100 new × 40% good × 2.30 allocation
- $8,300
Hot tub (freestanding)listing
$9,000 new × 40% good × 2.30 allocation
- $6,400
Furniture conveyed with the sale (used)listing
$16,000 new × 40% good · out of the price
- $8,900
Paving: driveway & walks (paved)default
$7,800 new × 50% good × 2.30 allocation
- $8,600
Landscaping (typical)default
$7,500 new × 50% good × 2.30 allocation
- $1,600
Patiosdefault
$1,400 new × 50% good × 2.30 allocation
- $1,600
Decks & porches (attached)default
$1,400 new × 50% good × 2.30 allocation
- $6,900
Fencinglisting
$6,000 new × 50% good × 2.30 allocation
- $139,900
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$151,800 new × 40% good × 2.30 allocation
- $14,500
Building plumbing & fixturesdefault
$15,700 new × 40% good × 2.30 allocation
- $13,800
Building electrical & lightingdefault
$15,000 new × 40% good × 2.30 allocation
- $14,500
HVACdefault
$15,800 new × 40% good × 2.30 allocation
- $8,300
Hardwood & tile floorsdefault
$9,000 new × 40% good × 2.30 allocation
- $2,400
Fireplacelisting
$2,600 new × 40% good × 2.30 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $53,800 | $27,600 | $600 | $82,100 |
| 2 | $0 | $0 | $5,000 | $5,000 |
| 3 | $0 | $0 | $5,000 | $5,000 |
| 4 | $0 | $0 | $5,000 | $5,000 |
| 5 | $0 | $0 | $5,000 | $5,000 |
| 6+ | $0 | $0 | $173,000 | $173,000 |
| Total | $53,800 | $27,600 | $193,500 | $274,900 |
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.