42765 Cougar Rd
Big Bear Lake, CA 92315
$729,000
3 bd · 2 ba · 1,731 sqft · Listed 1d ago
View on Realtor.com →Year built
2020
Sqft
1,731
Lot sqft
4,648
HOA / mo
$0
Furnished
No
List date
2026-10-01T16:22:18.000000Z
Revenue
Annual revenue
$30,660
ADR
$283
Occupancy
30%
Cleaning fees (12 mo)
$6,415
Confidence
Low (45.21), 48 comps
Comp revenue range (p25 / median / p75)
Summer vibes + Spa + Near Trails + Games
House · 3 bd · 3 ba · sleeps 9 · 75 ft
Revenue $29,216ADR $341Occ ≈ 23%4.8★ (20)
Modern and spacious home with king suite, pool table, and more! Pet-Friendly
House · 3 bd · 3 ba · sleeps 10 · 285 ft
Revenue $7,345ADR $408Occ ≈ 5%3★ (2)
Monterey Log Lair with Pool Table - Slope Views
Vacation home · 3 bd · 2 ba · sleeps 6 · 315 ft
Revenue $39,344ADR $253Occ ≈ 43%4★ (1)
A-shape cabin -5 mins to the ski slopes
Cabin · 3 bd · 2 ba · sleeps 8 · 322 ft
Revenue $21,304ADR $247Occ ≈ 24%3.7★ (7)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Summer vibes + Spa + Near Trails + Games House | 3 bd · 3 ba · sleeps 9 | $29,216 | $341 | 23% | 4.8★ (20) | 75 ft | Airbnb |
Fairytale Place: Near Zoo, Golf, & Bear Mountain! House | 3 bd · 2 ba · sleeps 5 | $19,624 | $204 | 26% | 4.5★ (67) | 92 ft | AirbnbVrbo |
Cedar & Snow Cabin-Cozy+Modern+Spa+Fire Pit+Slopes House | 3 bd · 2 ba · sleeps 6 | $29,241 | $325 | 25% | 5★ (24) | 226 ft | AirbnbVrbo |
Mountain View, Private Deck, Cozy 2 story cabin Cabin | 3 bd · 2 ba · sleeps 6 | $11,385 | $406 | 8% | 4.8★ (50) | 246 ft | AirbnbVrbo |
Modern and spacious home with king suite, pool table, and more! Pet-Friendly House | 3 bd · 3 ba · sleeps 10 | $18,231 | $458 | 11% | 4.2★ (11) | 285 ft | VrboBooking |
Modern and spacious home with king suite, pool table, and more! Pet-Friendly House | 3 bd · 3 ba · sleeps 10 | $7,345 | $408 | 5% | 3★ (2) | 285 ft | Vrbo |
Monterey Log Den - Pool Table, Slope Mtn View! Cabin | 3 bd · 2 ba · sleeps 6 | $37,908 | $266 | 39% | 5★ (82) | 305 ft | AirbnbVrbo |
Modern home with king suitePool tableDogs OK House | 3 bd · 3 ba · sleeps 10 | $42,028 | $468 | 25% | 4.7★ (17) | 305 ft | AirbnbVrbo |
Monterey Log Lair with Pool Table - Slope Views Vacation home | 3 bd · 2 ba · sleeps 6 | $39,344 | $253 | 43% | 4★ (1) | 315 ft | Booking |
A-shape cabin -5 mins to the ski slopes Cabin | 3 bd · 2 ba · sleeps 8 | $21,304 | $247 | 24% | 3.7★ (7) | 322 ft | Airbnb |
Show all 48 comps
Ateam Cabin- 5 mins to ski slopes
Cabin · 3 bd · 2 ba · sleeps 8 · 338 ft
Revenue $25,958ADR $366Occ ≈ 19%4.5★ (6)
Rustic Big Bear Cabin | Hot Tub + Walk to Trails
Cabin · 3 bd · 1 ba · sleeps 6 · 427 ft
Revenue $23,725ADR $259Occ ≈ 25%4.7★ (27)
Luxurious Log Cabin
Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $48,743ADR $388Occ ≈ 34%5★ (193)
Hot tub! Pet friendly+Fenced yard. Cozy BB Cabin.
Cabin · 3 bd · 1 ba · sleeps 6 · 0.1 mi
Revenue $10,848ADR $348Occ ≈ 9%4.7★ (101)
A-Team Cabin 5 min to the slopes
Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $1,926ADR $214Occ ≈ 2%—
Hot Tub & Deck: Big Bear Gem Near Resorts!
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $25,705ADR $211Occ ≈ 33%4.5★ (23)
High Score Hideaway
Vacation home · 3 bd · 3 ba · sleeps 8 · 0.1 mi
Revenue $49,243ADR $287Occ ≈ 47%—
Constellation Cabin
Cabin · 3 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $23,802ADR $344Occ ≈ 19%5★ (121)
Peregrine Chalet - Hot Tub, Walk to Slopes, Shuttle, Fenced Yard, BBQ
Vacation home · 3 bd · 2 ba · sleeps 5 · 0.2 mi
Revenue $29,055ADR $358Occ ≈ 22%5★ (1)
Spa ~ Walk to Zoo! ~ Howler Lodge
House · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $28,322ADR $269Occ ≈ 29%4.8★ (28)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Ateam Cabin- 5 mins to ski slopes Cabin | 3 bd · 2 ba · sleeps 8 | $25,958 | $366 | 19% | 4.5★ (6) | 338 ft | Airbnb |
Beautiful Views! Master Suite! Hot Tub! Pets OK! House | 3 bd · 2.5 ba · sleeps 9 | $37,401 | $308 | 33% | 4.7★ (133) | 387 ft | AirbnbVrbo |
Rustic Big Bear Cabin | Hot Tub + Walk to Trails Cabin | 3 bd · 1 ba · sleeps 6 | $23,725 | $259 | 25% | 4.7★ (27) | 427 ft | Airbnb |
Casa Eliiana • Close to Bear Mtn Parking • Spa House | 3 bd · 2 ba · sleeps 11 | $62,809 | $367 | 47% | 4.7★ (158) | 436 ft | AirbnbVrbo |
The Ski Shack: Hot Tub, AC, Pool Table, EV Charger Cabin | 3 bd · 2 ba · sleeps 7 | $50,002 | $378 | 36% | 5★ (390) | 446 ft | AirbnbVrbo |
Cabin' A Good Time: Renovated Cozy A-Frame Cabin + Hot Tub Cabin | 3 bd · 1 ba · sleeps 6 | $28,590 | $223 | 35% | 5★ (225) | 446 ft | AirbnbVrbo |
Ama House -Luxury Custom Cabin, Open Concept Views Cabin | 3 bd · 2.5 ba · sleeps 6 | $4,450 | $844 | 1% | 5★ (36) | 489 ft | AirbnbVrbo |
Luxurious Log Cabin Cabin | 3 bd · 2 ba · sleeps 8 | $48,743 | $388 | 34% | 5★ (193) | 0.1 mi | Airbnb |
Close to Bear Mountain Ski Resort! Fireplace! BBQ! House | 3 bd · 2 ba · sleeps 7 | $30,475 | $262 | 32% | 5★ (43) | 0.1 mi | AirbnbVrbo |
Spacious Cabin + Hot Tub & Deck + Near Slopes House | 3 bd · 2 ba · sleeps 6 | $27,317 | $364 | 21% | 4.8★ (19) | 0.1 mi | AirbnbVrboBooking |
Arktos Jewel Log Cabin w/ Hot Tub + Pool Table Cabin | 3 bd · 2 ba · sleeps 6 | $63,574 | $468 | 37% | 4.3★ (45) | 0.1 mi | AirbnbVrboBooking |
Summit View Treehouse:PetFriendly!ClosetoBearMtn! House | 3 bd · 1.5 ba · sleeps 7 | $33,636 | $233 | 40% | 5★ (39) | 0.1 mi | AirbnbVrbo |
Spacious 3 BR-Amazing Location-Close to Everything Cabin | 3 bd · 1 ba · sleeps 9 | $45,331 | $462 | 27% | 4.8★ (18) | 0.1 mi | AirbnbBooking |
Hot tub! Pet friendly+Fenced yard. Cozy BB Cabin. Cabin | 3 bd · 1 ba · sleeps 6 | $10,848 | $348 | 9% | 4.7★ (101) | 0.1 mi | Airbnb |
New Split AC. Gorgeous Sunset Views from Hot Tub Cabin | 3 bd · 1 ba · sleeps 4 | $23,014 | $272 | 23% | 4.8★ (467) | 0.1 mi | AirbnbVrbo |
A-Team Cabin 5 min to the slopes Cabin | 3 bd · 2 ba · sleeps 8 | $1,926 | $214 | 2% | — | 0.1 mi | Airbnb |
Hot Tub & Deck: Big Bear Gem Near Resorts! Vacation home | 3 bd · 2 ba · sleeps 6 | $25,705 | $211 | 33% | 4.5★ (23) | 0.1 mi | Booking |
Moonridge A-Frame Beauty-Central Heat/AC- Hot Tub House | 3 bd · 2 ba · sleeps 8 | $58,434 | $439 | 36% | 4.9★ (51) | 0.1 mi | AirbnbVrboBooking |
High Score Hideaway Vacation home | 3 bd · 3 ba · sleeps 8 | $49,243 | $287 | 47% | — | 0.1 mi | Booking |
King Kong’s Cozy Cabin with View Cabin | 3 bd · 2 ba · sleeps 6 | $6,537 | $490 | 4% | 4.9★ (22) | 0.2 mi | AirbnbVrbo |
Big Bear Retreat | Hot Tub • Mtn Views • Fireplace Cabin | 3 bd · 2 ba · sleeps 7 | $73,653 | $317 | 64% | 4.8★ (97) | 0.2 mi | AirbnbVrbo |
Walk to Shuttle, Fireplace, Deck, Barbecue Cabin | 3 bd · 2 ba · sleeps 5 | $11,315 | $343 | 9% | 5★ (1) | 0.2 mi | AirbnbVrboBooking |
Grizzly Mountain Lodge, Hot Tub, AC & Golf Course! House | 3 bd · 2 ba · sleeps 5 | $24,221 | $279 | 24% | 4.9★ (94) | 0.2 mi | AirbnbVrboBooking |
Constellation Cabin Cabin | 3 bd · 2 ba · sleeps 7 | $23,802 | $344 | 19% | 5★ (121) | 0.2 mi | Airbnb |
High Score Views of Bear MTN, Fam Fun Games & SPA Cabin | 3 bd · 3 ba · sleeps 8 | $45,831 | $285 | 44% | 4.8★ (52) | 0.2 mi | AirbnbVrbo |
Charming Cabin, Walk to Bear Mtn Cabin | 3 bd · 2 ba · sleeps 6 | $11,277 | $358 | 9% | 4.4★ (16) | 0.2 mi | AirbnbVrbo |
Hidden Haven: Home near Fox Farm! Hot Tub Foosball House | 3 bd · 2 ba · sleeps 8 | $50,153 | $309 | 44% | 4.5★ (99) | 0.2 mi | AirbnbVrbo |
Peregrine Chalet - Hot Tub, Walk to Slopes, Shuttle, Fenced Yard, BBQ Vacation home | 3 bd · 2 ba · sleeps 5 | $29,055 | $358 | 22% | 5★ (1) | 0.2 mi | Booking |
SPA | EV Charger | Fenced Yard | LUX CABIN Getaway Cabin | 3 bd · 2 ba · sleeps 6 | $32,557 | $466 | 19% | 4.8★ (78) | 0.2 mi | AirbnbVrboBooking |
Private LUX Cabin |SPA | EV Charger | Fenced Yard Cabin | 3 bd · 2 ba · sleeps 6 | $20,560 | $437 | 13% | 5★ (2) | 0.2 mi | AirbnbVrbo |
Moonshine Cabin Cabin | 3 bd · 2 ba · sleeps 6 | $12,364 | $180 | 19% | — | 0.2 mi | AirbnbVrboBooking |
Bear Slumbers, spa, Wifi, foosball, pool/ping pong House | 3 bd · 2 ba · sleeps 8 | $16,094 | $430 | 10% | 4.8★ (139) | 0.2 mi | AirbnbVrbo |
Hot Tub, Pool Table, Arcade Game, Slope Views Cabin | 3 bd · 2 ba · sleeps 8 | $45,156 | $470 | 26% | 4.7★ (23) | 0.2 mi | AirbnbVrbo |
Cedar Pines Cabin by Destination Big Bear : Close to Bear Mountain! Cable! Propane BBQ! Air Hockey! Internet! Fenced Yard! House | 3 bd · 2 ba · sleeps 7 | $27,140 | $203 | 37% | 4.3★ (68) | 0.2 mi | AirbnbVrbo |
Mushroom Mountain Chalet | Private Sauna & Jacuzzi Chalet | 3 bd · 2 ba · sleeps 7 | $24,690 | $166 | 41% | 4.5★ (36) | 0.2 mi | AirbnbVrbo |
Spa ~ Walk to Zoo! ~ Howler Lodge House | 3 bd · 2 ba · sleeps 6 | $28,322 | $269 | 29% | 4.8★ (28) | 0.2 mi | Airbnb |
Hot Tub, Pool Table, Arcade Game, Slope Views Cabin | 3 bd · 2 ba · sleeps 8 | $49,829 | $496 | 28% | 5★ (3) | 0.2 mi | AirbnbBooking |
Vista Chalet: Luxury! Views! Close to Bear Mtn! House | 3 bd · 3 ba · sleeps 7 | $21,414 | $263 | 22% | 4.8★ (27) | 0.2 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
Est. revenue
$30,660
NOI
$6,138
Cash flow /mo
$512
Cash needed
$777,660
Cash-on-cash (all cash)
0.8%
ROE (yr 1)
3.6%
Cap rate
0.8%
DSCR
—
Year-1 write-off
$152,701
Year-1 tax shield @ 32%
$48,864
Year-1 return on equity
- Cash flow (annual)$6,138
- Principal paydown (n/a, cash)$0
- Appreciation at%$21,870
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)$6,132
- Platform fees (3% of revenue)$920
- Maintenance / capex (5% of revenue)$1,533
- Utilities & supplies$4,200
- HOA$0
- Property tax$9,113
- Insurance (STR-rated)$3,718
Cash needed to close
- Purchase price (all cash)$729,000
- Closing costs (4.0%)$29,160
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$48,864
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
$663,000
Short-life (5/15-yr)
$133,000 · 20%
Year-1 deduction
$153,000
Year-1 tax shield @ 32%
$49,000
Land 9% (county tax record, assessed value split) · building $530,000 over 39 years · new furniture $20,000
Based on: 1,731 sq ft, built 2020, 3 bd / 2 ba, unfurnished, listing features (fence, fireplace, stone counters, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $107,000 in year 1 (13% short-life, $34,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $17,300
Kitchen cabinetsdefault
$9,600 new × 76% good × 2.38 allocation
- $17,700
Kitchen countertops (stone)listing
$9,800 new × 76% good × 2.38 allocation
- $5,500
Decorative trimdefault
$3,000 new × 76% good × 2.38 allocation
- $400
Mirrorsdefault
$300 new × 50% good × 2.38 allocation
- $2,200
Shelvingdefault
$1,200 new × 76% good × 2.38 allocation
- $4,000
Window coverings (17)default
$4,300 new × 40% good × 2.38 allocation
- $6,600
Carpet, vinyl & laminate (50% of floors)listing
$5,600 new × 50% good × 2.38 allocation
- $15,600
Kitchen & laundry equipment plumbingdefault
$7,500 new × 88% good × 2.38 allocation
- $9,400
Kitchen, laundry & data equipment electricaldefault
$4,500 new × 88% good × 2.38 allocation
- $7,300
Appliances (range, microwave, dishwasher, disposal, refrigerator)listing
$6,100 new × 50% good × 2.38 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $15,600
Paving: driveway & walks (paved)default
$8,600 new × 76% good × 2.38 allocation
- $15,000
Landscaping (typical)default
$8,300 new × 76% good × 2.38 allocation
- $3,100
Patiosdefault
$1,700 new × 76% good × 2.38 allocation
- $2,800
Decks & porches (attached)default
$1,700 new × 70% good × 2.38 allocation
- $10,000
Fencinglisting
$6,000 new × 70% good × 2.38 allocation
- $401,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$187,600 new × 90% good × 2.38 allocation
- $40,800
Building plumbing & fixturesdefault
$19,500 new × 88% good × 2.38 allocation
- $40,200
Building electrical & lightingdefault
$19,200 new × 88% good × 2.38 allocation
- $32,500
HVACdefault
$19,500 new × 70% good × 2.38 allocation
- $10,100
Hardwood & tile floorsdefault
$5,600 new × 76% good × 2.38 allocation
- $4,800
Fireplacelisting
$2,600 new × 76% good × 2.38 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $105,600 | $46,500 | $600 | $152,700 |
| 2 | $0 | $0 | $13,600 | $13,600 |
| 3 | $0 | $0 | $13,600 | $13,600 |
| 4 | $0 | $0 | $13,600 | $13,600 |
| 5 | $0 | $0 | $13,600 | $13,600 |
| 6+ | $0 | $0 | $475,200 | $475,200 |
| Total | $105,600 | $46,500 | $530,100 | $682,200 |
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.