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459 Jeffries Rd

459 Jeffries Rd

Big Bear Lake, CA 92315

$425,000

2 bd · 2 ba · Listed 70d 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)

$20,797$29,814$41,658

Median revenue of shown comps: $30,356

  • Walk to Lake | Fenced Yard + Pet Friendly

    House · 2 bd · 1 ba · sleeps 4 · 49 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $39,479ADR $306Occ ≈ 35%5★ (197)

    AirbnbVrbo

  • Georgia Pines

    Cabin · 2 bd · 1 ba · sleeps 4 · 151 ft

    • A/C
    • Free parking
    • Wifi
    • Kitchen
    • +1

    Revenue $27,657ADR $232Occ ≈ 33%4.9★ (75)

    AirbnbVrbo

  • Pet Friendly + Fenced Yard + Walk to Lake

    House · 2 bd · 2 ba · sleeps 4 · 322 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen

    Revenue $4,138ADR $163Occ ≈ 7%5★ (3)

    AirbnbVrboBooking

  • 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)

    Delisted

  • Perfect Family Cabin, Walk to Lake & Village

    House · 2 bd · 2 ba · sleeps 8 · 410 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $11,279ADR $270Occ ≈ 11%4.5★ (2)

    AirbnbVrboBooking

  • 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★

    Delisted

  • 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%—

    Delisted

  • The Quiz Cottage + Games & BBQ Outdoor Area!

    Cabin · 2 bd · 2 ba · sleeps 5 · 476 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +2

    Revenue $23,691ADR $178Occ ≈ 36%4.7★ (15)

    AirbnbVrboBooking

  • Big Bear LakeAir HockeyFireplaceWasherDryer

    House · 2 bd · 2 ba · sleeps 8 · 479 ft

    Revenue $30,356ADR $370Occ ≈ 22%4.6★ (9)

    AirbnbBooking

  • Bungalow with Hot Tub By The Lake

    House · 2 bd · 1 ba · sleeps 5 · 479 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +1

    Revenue $42,384ADR $183Occ ≈ 63%4.4★ (46)

    Airbnb

Show 39 more
  • Bear Lake Hideaway, Cabin w Spa

    House · 2 bd · 2 ba · sleeps 4 · 505 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $52,342ADR $199Occ ≈ 72%4.8★ (518)

    AirbnbVrbo

  • Cozy 2 Bedroom Cabin, Walk to the Village and Lake

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

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $10,287ADR $220Occ ≈ 13%4.3★ (54)

    AirbnbVrboBooking

  • Storybook Lake Cottage - 12 min walk to Village

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $18,549ADR $218Occ ≈ 23%4.9★ (40)

    AirbnbVrbo

  • Cedar & Stone | AC•Games•BBQ•Fire Pit

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

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $24,591ADR $188Occ ≈ 36%4.8★ (14)

    Airbnb

  • Jeffries Green House

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $38,512ADR $200Occ ≈ 53%5★ (76)

    AirbnbVrbo

  • Colorado Lodge / C4

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $70,380ADR $409Occ ≈ 47%4.8★ (193)

    AirbnbVrbo

  • Ain't Misbehavin'- Near Lake - Dog Friendly - Spa!

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

    • Hot tub
    • Pool
    • Free parking
    • Pets OK
    • +5

    Revenue $58,888ADR $247Occ ≈ 65%4.9★ (417)

    AirbnbVrbo

  • Historic Log Cabin • AC • Hot Tub • EV Charger

    Cabin · 2 bd · 1 ba · sleeps 7 · 0.1 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +6

    Revenue $66,779ADR $280Occ ≈ 65%5★ (57)

    AirbnbVrbo

  • Backway Hideaway | Close to the Village!

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

    Revenue $33,460ADR $301Occ ≈ 30%4.8★ (19)

    AirbnbBooking

  • Tree House 30 days $3000 for the month.

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

    • A/C
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $37,916ADR $133Occ ≈ 78%5★ (1)

    AirbnbVrbo

  • Frosty Pines Cabin-Excellent location/pets welcome

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $28,981ADR $215Occ ≈ 37%4.9★ (31)

    Airbnb

  • Bear Haven~ Hot Tub~ Pets~ near The Village!

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $48,607ADR $202Occ ≈ 66%5★ (179)

    Airbnb

  • Sleep Inn - Ultra Clean Ultra Modern / C2

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $58,273ADR $342Occ ≈ 47%4.7★ (125)

    AirbnbVrbo

  • 8-Walk to Fireworks! Game room

    Cabin · 2 bd · 2 ba · sleeps 7 · 0.2 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +2

    Revenue $27,970ADR $382Occ ≈ 20%4.5★ (17)

    Airbnb

  • The Hideaway Big Bear | A Historic Log Cabin

    Cabin · 2 bd · 1 ba · sleeps 7 · 0.2 mi

    Revenue $3,927ADR $324Occ ≈ 3%—

    Delisted

  • Cozy Village Cabin- Near Snow Summit!

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

    Revenue $36,133ADR $201Occ ≈ 49%4.8★ (243)

    Delisted

  • The Place Beyond The Pines - Two Bedroom / C6

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +3

    Revenue $63,289ADR $370Occ ≈ 47%4.7★ (319)

    AirbnbVrbo

  • Sleepy Forest S02 - Family Cabin

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

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $26,750ADR $150Occ ≈ 49%4.6★ (61)

    AirbnbVrbo

  • Cabin 99

    Cabin · 2 bd · 1 ba · sleeps 8 · 0.2 mi

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $50,520ADR $453Occ ≈ 31%4.5★ (2)

    AirbnbVrbo

  • 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)

    Booking

  • 2191-Pine Cone Cottage

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $38,619ADR $312Occ ≈ 34%4.6★ (14)

    AirbnbVrboBooking

  • A Classic A-Frame Cabin | AC•Games•BBQ

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

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $63,136ADR $272Occ ≈ 64%5★ (63)

    Airbnb

  • Pine Cone Cottage at Big Bear Village

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $39,068ADR $283Occ ≈ 38%4.6★ (31)

    AirbnbBooking

  • Cozy Cabin + Yard + Walk to Lake

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

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace
    • +1

    Revenue $7,427ADR $198Occ ≈ 10%3.9★ (10)

    AirbnbVrboBooking

  • Sleepy Forest S12- Family cabin

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

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +2

    Revenue $22,661ADR $156Occ ≈ 40%4.3★ (88)

    Airbnb

  • High Hopes hosted by Big Bear Cool Cabins

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

    Revenue $24,812ADR $247Occ ≈ 28%4.8★ (18)

    AirbnbBooking

  • lakeside hideaway walk to ski resorts and village

    Condominium (condo) · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $21,478ADR $211Occ ≈ 28%4.8★ (203)

    AirbnbVrbo

  • Oriole Cottage Walk to Lake & Village Cozy Retreat

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

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +2

    Revenue $33,414ADR $312Occ ≈ 29%4.6★ (108)

    AirbnbVrboBooking

  • Oriole cottage #621

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

    Revenue $43,120ADR $372Occ ≈ 32%5★ (1)

    Booking

  • Lakeview Location Hot tub Tesla Charger tree house

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

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +4

    Revenue $35,453ADR $248Occ ≈ 39%4.8★ (51)

    AirbnbBooking

  • Perfectly Located To Main Attractions, Hot Tub, AC

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $22,845ADR $344Occ ≈ 18%5★ (13)

    Airbnb

  • 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)

    Delisted

  • Lakeview blocks from ski resorts, village and lake

    Condominium (condo) · 2 bd · 1.5 ba · sleeps 4 · 0.2 mi

    • A/C
    • Free parking
    • Wifi
    • Kitchen
    • +3

    Revenue $32,357ADR $167Occ ≈ 53%4.8★ (100)

    AirbnbVrbo

  • Lake view walk to lake, village or ski resort

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.3 mi

    • A/C
    • Free parking
    • Wifi
    • Kitchen
    • +3

    Revenue $38,756ADR $196Occ ≈ 54%4.8★ (194)

    Airbnb

  • Big Bear Retreat • Pet-friendly • Hot Tub

    House · 2 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $68,219ADR $298Occ ≈ 63%4.8★ (208)

    Airbnb

  • Summer/lake/mt biking/trail walking village cabin!

    House · 2 bd · 2 ba · sleeps 5 · 0.3 mi

    • A/C
    • Free parking
    • Wifi
    • Kitchen
    • +3

    Revenue $29,271ADR $323Occ ≈ 25%5★ (152)

    AirbnbVrbo

  • NEW Hot Tub, Walk to Lake/Village, Pool Table, BBQ

    Cabin · 2 bd · 1.5 ba · sleeps 5 · 0.3 mi

    Revenue $9,009ADR $446Occ ≈ 6%4.3★ (3)

    AirbnbBooking

  • Cute & Cozy, Walk to The Village Shops and Lake!

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $18,616ADR $187Occ ≈ 27%5★ (83)

    AirbnbVrbo

  • Village Cabin - EV & RV parking

    House · 2 bd · 1.5 ba · sleeps 5 · 0.3 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $11,730ADR $321Occ ≈ 10%4.8★ (145)

    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

Financing
Management

Est. revenue

$33,974

NOI

$13,419

Cash flow /mo

$1,118

Cash needed

$442,000

Cash-on-cash (all cash)

3.0%

ROE (yr 1)

5.9%

Cap rate

3.2%

DSCR

—

Year-1 write-off

$82,073

Year-1 tax shield @ 32%

$26,263

Year-1 return on equity

  • Cash flow (annual)$13,419
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$12,750
ROE5.9%

Tax savings aren't counted. Turn on “Count tax savings in returns” above if you can use the losses.

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

  • Purchase price (all cash)$425,000
  • 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).

Try the cost segregation calculator on any property →

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.

5-year property$53,800
  • Kitchen cabinetsdefault

    $8,900 new × 40% good × 2.30 allocation

    $8,200
  • Kitchen countertopsdefault

    $7,300 new × 40% good × 2.30 allocation

    $6,700
  • Decorative trimdefault

    $2,500 new × 40% good × 2.30 allocation

    $2,300
  • Mirrorsdefault

    $300 new × 40% good × 2.30 allocation

    $300
  • Shelvingdefault

    $900 new × 40% good × 2.30 allocation

    $800
  • Window coverings (14)default

    $3,500 new × 40% good × 2.30 allocation

    $3,200
  • Kitchen & laundry equipment plumbingdefault

    $6,900 new × 40% good × 2.30 allocation

    $6,400
  • Kitchen, laundry & data equipment electricaldefault

    $4,200 new × 40% good × 2.30 allocation

    $3,800
  • Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)listing

    $8,100 new × 40% good × 2.30 allocation

    $7,500
  • Hot tub (freestanding)listing

    $9,000 new × 40% good × 2.30 allocation

    $8,300
  • Furniture conveyed with the sale (used)listing

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

    $6,400
15-year land improvements$27,600
  • Paving: driveway & walks (paved)default

    $7,800 new × 50% good × 2.30 allocation

    $8,900
  • Landscaping (typical)default

    $7,500 new × 50% good × 2.30 allocation

    $8,600
  • Patiosdefault

    $1,400 new × 50% good × 2.30 allocation

    $1,600
  • Decks & porches (attached)default

    $1,400 new × 50% good × 2.30 allocation

    $1,600
  • Fencinglisting

    $6,000 new × 50% good × 2.30 allocation

    $6,900
Building, 39-year$193,500
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $151,800 new × 40% good × 2.30 allocation

    $139,900
  • Building plumbing & fixturesdefault

    $15,700 new × 40% good × 2.30 allocation

    $14,500
  • Building electrical & lightingdefault

    $15,000 new × 40% good × 2.30 allocation

    $13,800
  • HVACdefault

    $15,800 new × 40% good × 2.30 allocation

    $14,500
  • Hardwood & tile floorsdefault

    $9,000 new × 40% good × 2.30 allocation

    $8,300
  • Fireplacelisting

    $2,600 new × 40% good × 2.30 allocation

    $2,400

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
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, Georgia and Wisconsin 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.