40270 Narrow Ln
Big Bear Lake, CA 92315
$929,000
4 bd · 2 ba · Listed 1d ago
View on Realtor.com →Year built
1980
Sqft
—
Lot sqft
8,961
HOA / mo
None
Furnished
No
List date
2026-10-30T22:03:12.000000Z
Revenue
Annual revenue
$62,603
ADR
$465
Occupancy
37%
Cleaning fees (12 mo)
$10,019
Confidence
Low (25.16), 49 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $53,995
Luxury Lakeview Cabin w/ Deck, Fireplace & Views
Vacation home · 4 bd · 2 ba · sleeps 12 · 10 ft
Revenue $13,853ADR $576Occ ≈ 7%—
Bearlagio on the Lake with Dock Access
Vacation home · 4 bd · 3 ba · sleeps 10 · 266 ft
Revenue $1,900ADR $323Occ ≈ 2%—
Cozy Lakeview Retreat • GameRoom • Walk to Village
Cabin · 4 bd · 3 ba · sleeps 10 · 345 ft
Revenue $31,968ADR $636Occ ≈ 14%5★ (4)
Lakeview | Game Room | BBQ
Cabin · 4 bd · 2 ba · sleeps 10 · 407 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +2
Revenue $942ADR $279Occ ≈ 1%5★ (2)
BEAUTIFUL LAKE VIEW, 5min walk to Village!
Cabin · 4 bd · 2.5 ba · sleeps 10 · 502 ft
- Hot tub
- Free parking
- Pets OK
- Wifi
- +5
Revenue $51,182ADR $462Occ ≈ 30%4.9★ (176)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Luxury Lakeview Cabin w/ Deck, Fireplace & Views Vacation home | 4 bd · 2 ba · sleeps 12 | $13,853 | $576 | 7% | — | 10 ft | Booking |
Lake House Charm Close to Village W/Spacious Deck House
| 4 bd · 2 ba · sleeps 10 | $25,538 | $278 | 25% | 4.7★ (196) | 148 ft | AirbnbVrbo |
Big Bear Lake House with Hot Tub and EV Charger House
| 4 bd · 3 ba · sleeps 10 | $43,162 | $510 | 23% | 4.8★ (96) | 154 ft | AirbnbVrbo |
**LOCATION!!** Lake View, Hot Tub & Game Room Vacation home
| 4 bd · 2 ba · sleeps 9 | $76,654 | $536 | 39% | 5★ (172) | 240 ft | AirbnbVrboBooking |
Bearlagio on the Lake with Dock Access Vacation home | 4 bd · 3 ba · sleeps 10 | $1,900 | $323 | 2% | — | 266 ft | Booking |
Lakefront Chalet near Village and Slopes Cabin | 4 bd · 3 ba · sleeps 10 | $167,615 | $653 | 70% | 4.9★ (174) | 285 ft | AirbnbVrbo |
Cozy Lakeview Retreat • GameRoom • Walk to Village Cabin | 4 bd · 3 ba · sleeps 10 | $31,968 | $636 | 14% | 5★ (4) | 345 ft | Airbnb |
Lakeview | Game Room | BBQ Cabin
| 4 bd · 2 ba · sleeps 10 | $942 | $279 | 1% | 5★ (2) | 407 ft | Airbnb |
BEAUTIFUL LAKE VIEW, 5min walk to Village! Cabin
| 4 bd · 2.5 ba · sleeps 10 | $51,182 | $462 | 30% | 4.9★ (176) | 502 ft | Vrbo |
1 Mi to Lake: Home w/ Hot Tub & Gazebo in Big Bear House
| 4 bd · 3 ba · sleeps 12 | $56,808 | $470 | 33% | 4.5★ (61) | 515 ft | AirbnbVrboBooking |
Show 20 more
Hot Tub + Game Room + Walk to Village
House · 4 bd · 2 ba · sleeps 9 · 0.1 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +5
Revenue $24,243ADR $472Occ ≈ 14%5★ (7)
Bear Claw Cabin - Walk to Village Cabin w/ Hot Tub and Game Room
Vacation home · 4 bd · 2 ba · sleeps 9 · 0.1 mi
Revenue $58,842ADR $914Occ ≈ 18%4★ (6)
Lakefront Village Castle- Foosball- Boat Dock-
Chalet · 4 bd · 3 ba · sleeps 12 · 0.2 mi
Revenue $72,135ADR $921Occ ≈ 21%5★ (2)
Across from Lake! EV charger/Jacuzzi/ Pool table!
House · 4 bd · 3 ba · sleeps 10 · 0.2 mi
Revenue $63,900ADR $597Occ ≈ 29%5★ (242)
Cozy Big Bear Hideout Retreat + Game Room
Cabin · 4 bd · 2.5 ba · sleeps 13 · 0.3 mi
Revenue $68,160ADR $607Occ ≈ 31%4.8★ (79)
Storybook Summit: Theater, Arcade, Spa, and more!
Cabin · 4 bd · 3 ba · sleeps 12 · 0.3 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +4
Revenue $134,817ADR $676Occ ≈ 55%4.9★ (12)
Modoc Cabin at Big Bear Village - Charming Downtown Family Retreat - Foosball - Fireplace - Sun Deck
Vacation home · 4 bd · 2 ba · sleeps 9 · 0.3 mi
Revenue $96,142ADR $862Occ ≈ 31%—
Modoc Cabin at Big Bear Village - Family Retreat
Cabin · 4 bd · 2 ba · sleeps 9 · 0.3 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +1
Revenue $11,562ADR $557Occ ≈ 6%5★ (3)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Luxury Lakeview Cabin w/ Deck, Fireplace & Views Cabin
| 4 bd · 2 ba · sleeps 12 | $24,272 | $437 | 15% | 5★ (13) | 0.1 mi | AirbnbVrbo |
Hot Tub + Game Room + Walk to Village House
| 4 bd · 2 ba · sleeps 9 | $24,243 | $472 | 14% | 5★ (7) | 0.1 mi | Airbnb |
Bear Claw Cabin - Walk to Village Cabin w/ Hot Tub and Game Room Vacation home | 4 bd · 2 ba · sleeps 9 | $58,842 | $914 | 18% | 4★ (6) | 0.1 mi | Booking |
Cozy cabin w/ hot tub, backyard & BBQ grill House
| 4 bd · 3 ba · sleeps 10 | $22,369 | $586 | 10% | 5★ (245) | 0.2 mi | AirbnbVrbo |
Lakefront Village Castle- Foosball- Boat Dock- Chalet | 4 bd · 3 ba · sleeps 12 | $72,135 | $921 | 21% | 5★ (2) | 0.2 mi | Booking |
Walk to Village & Lake | Game Room + Yard Chalet
| 4 bd · 3 ba · sleeps 10 | $19,323 | $495 | 11% | 4.6★ (14) | 0.2 mi | AirbnbVrboBooking |
4BR Lakeview Cabin | Hot Tub • Firepit • Game Room Cabin
| 4 bd · 3 ba · sleeps 13 | $124,147 | $669 | 51% | 4.9★ (82) | 0.2 mi | AirbnbVrbo |
Across from Lake! EV charger/Jacuzzi/ Pool table! House | 4 bd · 3 ba · sleeps 10 | $63,900 | $597 | 29% | 5★ (242) | 0.2 mi | Airbnb |
Storybook Summit: Theater, Arcade, Spa, and more! Cabin
| 4 bd · 3 ba · sleeps 12 | $122,659 | $655 | 51% | 5★ (8) | 0.2 mi | AirbnbVrboBooking |
Lakeview Lookout: Pool & Poker Table! Hot Tub! House
| 4 bd · 2.5 ba · sleeps 13 | $84,277 | $625 | 37% | 4.8★ (92) | 0.2 mi | AirbnbVrbo |
Big Bear Hideout Retreat+Game Room+Near Village Cabin
| 4 bd · 2.5 ba · sleeps 13 | $17,908 | $548 | 9% | 5★ (4) | 0.2 mi | AirbnbVrbo |
Cozy Big Bear Hideout Retreat + Game Room Cabin | 4 bd · 2.5 ba · sleeps 13 | $68,160 | $607 | 31% | 4.8★ (79) | 0.3 mi | Airbnb |
Lakefront Pines w/ Hot Tub & Panoramic Views House
| 4 bd · 3 ba · sleeps 13 | $61,738 | $464 | 36% | 5★ (20) | 0.3 mi | AirbnbVrboBooking |
Walk to Lake & Village | Fireplace, Deck Cabin
| 4 bd · 3 ba · sleeps 11 | $24,616 | $417 | 16% | 4.8★ (36) | 0.3 mi | AirbnbVrboBooking |
Storybook Summit: Theater, Arcade, Spa, and more! Cabin
| 4 bd · 3 ba · sleeps 12 | $134,817 | $676 | 55% | 4.9★ (12) | 0.3 mi | Airbnb |
Lakefront w/ Dock, Hot Tub, Swingset, & Deck Views Cabin | 4 bd · 3 ba · sleeps 13 | $100,403 | $820 | 34% | 4.8★ (98) | 0.3 mi | AirbnbBooking |
Safari lodge Cabin Cabin
| 4 bd · 3 ba · sleeps 12 | $3,300 | $825 | 1% | 3.8★ (15) | 0.3 mi | AirbnbVrboBooking |
Modoc Cabin at Big Bear Village - Charming Downtown Family Retreat - Foosball - Fireplace - Sun Deck Vacation home | 4 bd · 2 ba · sleeps 9 | $96,142 | $862 | 31% | — | 0.3 mi | Booking |
Modoc Cabin at Big Bear Village - Family Retreat Cabin
| 4 bd · 2 ba · sleeps 9 | $11,562 | $557 | 6% | 5★ (3) | 0.3 mi | Airbnb |
Walk to Lake, Sand Volleyball+Pool Table | Gambler Cabin
| 4 bd · 3 ba · sleeps 10 | $71,809 | $503 | 39% | 4.8★ (33) | 0.4 mi | AirbnbVrboBooking |
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 7.99% = 7.24% Freddie Mac 30-yr avg (Oct 29) + 0.75% investor premium
Est. revenue
$62,603
NOI
$25,917
Cash flow /mo
-$2,948
Cash needed
$298,410
Cash-on-cash
-11.9%
ROE (yr 1)
-0.6%
Cap rate
2.8%
DSCR
0.42
Year-1 write-off
$217,178
Year-1 tax shield @ 32%
$69,497
Year-1 return on equity
- Cash flow (annual)-$35,375
- Principal paydown$5,832
- Appreciation at%$27,870
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)$12,521
- Platform fees (3% of revenue)$1,878
- Maintenance / capex (5% of revenue)$3,130
- Utilities & supplies$4,200
- HOA$0
- Property tax$11,613
- Insurance (STR-rated)$4,738
Cash needed to close
- Down payment (25%)$232,250
- Closing costs (4.0%)$37,160
- Furnishing (bought new)$29,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$69,497
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
$743,000
Short-life (5/15-yr)
$188,000 · 25%
Year-1 deduction
$217,000
Year-1 tax shield @ 32%
$69,000
Land 20% (county tax record, assessed value split) · building $556,000 over 39 years · new furniture $29,000
Based on: ~2,400 sq ft (from beds), built 1980, 4 bd / 2 ba, unfurnished, listing features (deck, game room, fireplace, flooring types).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $124,000 in year 1 (13% short-life, $40,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $17,200
Kitchen cabinetsdefault
$11,100 new × 40% good × 3.88 allocation
- $14,100
Kitchen countertopsdefault
$9,000 new × 40% good × 3.88 allocation
- $6,500
Decorative trimdefault
$4,200 new × 40% good × 3.88 allocation
- $500
Mirrorsdefault
$300 new × 40% good × 3.88 allocation
- $2,300
Shelvingdefault
$1,500 new × 40% good × 3.88 allocation
- $9,300
Window coverings (24)default
$6,000 new × 40% good × 3.88 allocation
- $8,000
Carpet, vinyl & laminate (33% of floors)listing
$5,100 new × 40% good × 3.88 allocation
- $13,400
Kitchen & laundry equipment plumbingdefault
$8,600 new × 40% good × 3.88 allocation
- $8,100
Kitchen, laundry & data equipment electricaldefault
$5,200 new × 40% good × 3.88 allocation
- $12,600
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 3.88 allocation
- $23,000
Furniture bought newlisting
$23,000 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $19,700
Paving: driveway & walks (paved)default
$10,200 new × 50% good × 3.88 allocation
- $19,000
Landscaping (typical)default
$9,800 new × 50% good × 3.88 allocation
- $4,600
Patiosdefault
$2,400 new × 50% good × 3.88 allocation
- $52,400
Decks & porches (attached)listing
$27,000 new × 50% good × 3.88 allocation
- $404,500
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$260,400 new × 40% good × 3.88 allocation
- $42,000
Building plumbing & fixturesdefault
$27,000 new × 40% good × 3.88 allocation
- $43,000
Building electrical & lightingdefault
$27,700 new × 40% good × 3.88 allocation
- $42,000
HVACdefault
$27,000 new × 40% good × 3.88 allocation
- $16,000
Hardwood & tile floorsdefault
$10,300 new × 40% good × 3.88 allocation
- $8,200
Fireplaces (2)listing
$5,300 new × 40% good × 3.88 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $120,900 | $95,700 | $600 | $217,200 |
| 2 | $0 | $0 | $14,200 | $14,200 |
| 3 | $0 | $0 | $14,200 | $14,200 |
| 4 | $0 | $0 | $14,200 | $14,200 |
| 5 | $0 | $0 | $14,200 | $14,200 |
| 6+ | $0 | $0 | $498,000 | $498,000 |
| Total | $120,900 | $95,700 | $555,600 | $772,200 |
The building's share of the price ($743,000) is 3.9x our depreciated replacement cost of the home ($191,000). The IRS guide treats a gap this size as a reason to review the land share: if land is worth more than the county ratio says, the basis and the write-off are smaller.
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.