
136 E Mountain View Blvd
Big Bear City, CA 92314
$399,000
3 bd · 2 ba · 1,400 sqft · Listed 26d ago
View on Realtor.com →Year built
1982
Sqft
1,400
Lot sqft
2,500
HOA / mo
None
Furnished
Yes
List date
2026-09-03T22:18:52Z
Revenue
Annual revenue
$30,690
ADR
$259
Occupancy
32%
Cleaning fees (12 mo)
$6,538
Confidence
Low (37.52), 50 comps
Comp revenue range (p25 / median / p75)




Private Hot Tub, Fire table, Barbecue, Dogs Ok
House · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $16,056ADR $402Occ ≈ 11%5★ (18)




Cozy Family Cabin-Fireplace & Near Ski Lifts/Hikes
Cabin · 3 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $29,628ADR $114Occ ≈ 71%4.8★ (35)


| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Mountain Views- Gaming Table- Dog Friendly-Firepit House | 3 bd · 2 ba · sleeps 8 | $38,816 | $216 | 49% | 4.8★ (55) | 282 ft | AirbnbVrbo |
![]() Sierra Family Getaway Spa/AC/Boat Parking/Wi-Fi House | 3 bd · 2 ba · sleeps 8 | $18,399 | $288 | 18% | 5★ (31) | 364 ft | AirbnbBooking |
![]() Hot Tub • Vintage Charm • Gated Yard • Poker Table Cabin | 3 bd · 2 ba · sleeps 7 | $41,600 | $210 | 54% | 5★ (196) | 495 ft | AirbnbVrbo |
![]() Private Hot Tub, Fire table, Barbecue, Dogs Ok House | 3 bd · 2 ba · sleeps 8 | $16,056 | $402 | 11% | 5★ (18) | 0.1 mi | Airbnb |
![]() The Heartfelt Cabin: Best Views, Large Backyard! Cabin | 3 bd · 1.5 ba · sleeps 8 | $10,219 | $379 | 7% | 4.9★ (9) | 0.1 mi | AirbnbBooking |
![]() Cozy Mountain Retreat w/ Jacuzzi & Fireplace Cabin | 3 bd · 1 ba · sleeps 6 | $38,415 | $315 | 33% | 4.8★ (382) | 0.1 mi | AirbnbVrbo |
![]() Game Room! Close to Slopes, Village & LAKE PC Cabin | 3 bd · 2 ba · sleeps 8 | $47,937 | $560 | 23% | 4.8★ (17) | 0.1 mi | AirbnbVrboBooking |
![]() Cozy Family Cabin-Fireplace & Near Ski Lifts/Hikes Cabin | 3 bd · 2 ba · sleeps 6 | $29,628 | $114 | 71% | 4.8★ (35) | 0.1 mi | Airbnb |
![]() Single Level Home w/Entry Ramp In Big Bear Cabin | 3 bd · 2 ba · sleeps 6 | $12,604 | $349 | 10% | 5★ (14) | 0.1 mi | AirbnbVrboBooking |
![]() Big Bear Bungalow ~ Cozy Mountain Big Bear Cottage Cabin | 3 bd · 1.5 ba · sleeps 8 | $15,577 | $454 | 9% | — | 0.1 mi | AirbnbVrbo |
Show all 50 comps


Atlas Ridge Cabin | NEW! Cozy, Hot Tub, Fireplace
House · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $5,198ADR $337Occ ≈ 4%5★ (6)


5 Mi to Big Bear Lake: Cozy Cottage w/ Hot Tub
Vacation home · 3 bd · 3 ba · sleeps 6 · 0.2 mi
Revenue $31,818ADR $254Occ ≈ 34%5★ (1)


Modern Hideaway in Big Bear
Vacation home · 3 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $39,087ADR $305Occ ≈ 35%—


Relaxing Bearadise Cottage at Big Bear Lake
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $48,203ADR $400Occ ≈ 33%5★ (1)



Ski-Inspired Retreat - Fireplace,Close to Skiing!
Cabin · 3 bd · 1 ba · sleeps 8 · 0.2 mi
Revenue $3,884ADR $211Occ ≈ 5%4.2★ (10)

Modern Bearadise Hideaway: Spa, Firepit, 3Bdr
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $61,007ADR $280Occ ≈ 60%5★ (95)

Yogi Bears Den - Close to Lake and Slopes
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $46,421ADR $703Occ ≈ 18%—

Atlas Ridge Cabin | Cozy, HotTub, Arcade, Firepit
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $1,780ADR $286Occ ≈ 2%5★ (3)




Holiday Nights: hot tub & fireside relaxation
Cabin · 3 bd · 3 ba · sleeps 10 · 0.3 mi
Revenue $10,060ADR $619Occ ≈ 4%4.9★ (38)

Wifi, Pool Table, Patio BBQ, Deck, Fireplace, TV+
House · 3 bd · 2 ba · sleeps 10 · 0.3 mi
Revenue $30,264ADR $291Occ ≈ 28%4.8★ (562)




Blue Bear Lodge Big Bear- Spacious Single-Level Family Retreat
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $25,440ADR $1,269Occ ≈ 5%—


Lake Cabin with Boat Parking 5 mins from lake
Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $17,119ADR $326Occ ≈ 14%5★ (6)


HotTub/Speakeasy/FirePitTable/BBQ/Hammock/3bd/2ba
Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $13,321ADR $264Occ ≈ 14%4.9★ (43)



Danny’s Den - The Perfect Cabin with Hot Tub!
Cabin · 3 bd · 3 ba · sleeps 6 · 0.3 mi
Revenue $40,168ADR $170Occ ≈ 65%4.2★ (27)

Maltby Modern 1936 Cabin w/ Hot Tub + Games
Chalet · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $35,461ADR $463Occ ≈ 21%—




Rustic A-Frame: Pool Table and Forest Views
Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $64,092ADR $257Occ ≈ 68%4.8★ (107)

Modern Cabin w/ Large Yard (early & late checkout)
House · 3 bd · 1.5 ba · sleeps 8 · 0.3 mi
Revenue $15,620ADR $232Occ ≈ 18%4.9★ (204)




Cozy 3BR | Steps to Hiking | Pool Table & BBQ
Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $11,161ADR $491Occ ≈ 6%5★ (11)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() FOUR SEASON CABIN Cabin | 3 bd · 2 ba · sleeps 10 | $28,977 | $525 | 15% | 4.7★ (102) | 0.1 mi | AirbnbVrbo |
![]() Atlas Ridge Cabin | NEW! Cozy, Hot Tub, Fireplace House | 3 bd · 2 ba · sleeps 6 | $5,198 | $337 | 4% | 5★ (6) | 0.2 mi | Airbnb |
![]() 5 Mi to Big Bear Lake: Cozy Cottage w/ Hot Tub Cottage | 3 bd · 2.5 ba · sleeps 6 | $25,307 | $245 | 28% | 4.7★ (46) | 0.2 mi | AirbnbVrbo |
![]() 5 Mi to Big Bear Lake: Cozy Cottage w/ Hot Tub Vacation home | 3 bd · 3 ba · sleeps 6 | $31,818 | $254 | 34% | 5★ (1) | 0.2 mi | Booking |
![]() Modern Hideaway • Earthy & Chic 3BR, Game Room, AC Cabin | 3 bd · 2 ba · sleeps 7 | $40,917 | $327 | 34% | 4.9★ (47) | 0.2 mi | AirbnbVrbo |
![]() Modern Hideaway in Big Bear Vacation home | 3 bd · 2 ba · sleeps 7 | $39,087 | $305 | 35% | — | 0.2 mi | Booking |
![]() Relaxing Bearadise Cottage at Big Bear Lake Cabin | 3 bd · 2 ba · sleeps 8 | $59,422 | $509 | 32% | 4.8★ (11) | 0.2 mi | AirbnbVrboBooking |
![]() Relaxing Bearadise Cottage at Big Bear Lake Vacation home | 3 bd · 2 ba · sleeps 8 | $48,203 | $400 | 33% | 5★ (1) | 0.2 mi | Booking |
![]() Carrera Cozy Cabin | FencedBackyard+FirePit+HotTub Cabin | 3 bd · 2 ba · sleeps 8 | $21,003 | $602 | 10% | 5★ (27) | 0.2 mi | AirbnbVrboBooking |
![]() Designer Cottage | Hot tub | fire pit | BBQ grill House | 3 bd · 2 ba · sleeps 6 | $50,091 | $293 | 47% | 4.8★ (219) | 0.2 mi | AirbnbVrbo |
![]() Ski-Inspired Retreat - Fireplace,Close to Skiing! Cabin | 3 bd · 1 ba · sleeps 8 | $3,884 | $211 | 5% | 4.2★ (10) | 0.2 mi | Airbnb |
![]() Modern Bearadise Hideaway: Spa, Firepit, 3Bdr House | 3 bd · 2 ba · sleeps 8 | $61,007 | $280 | 60% | 5★ (95) | 0.2 mi | Airbnb |
![]() Yogi Bears Den - Close to Lake and Slopes Vacation home | 3 bd · 2 ba · sleeps 8 | $46,421 | $703 | 18% | — | 0.2 mi | Booking |
![]() Atlas Ridge Cabin | Cozy, HotTub, Arcade, Firepit Cabin | 3 bd · 2 ba · sleeps 6 | $1,780 | $286 | 2% | 5★ (3) | 0.2 mi | Airbnb |
![]() Delightful 3-bedroom cabin with hot tub Cabin | 3 bd · 2.5 ba · sleeps 7 | $45,651 | $233 | 54% | 5★ (55) | 0.2 mi | AirbnbVrboBooking |
![]() Black bear bunker Cabin | 3 bd · 2 ba · sleeps 8 | $1,462 | $210 | 2% | 5★ (1) | 0.2 mi | Airbnb |
![]() Spacious ❤️Master🛌 Sauna,🔥 Theater,📽 Library, 📚Pool,🎱🎯 BBQ🍔 House | 3 bd · 2.5 ba · sleeps 10 | $37,309 | $903 | 11% | 5★ (4) | 0.2 mi | AirbnbVrbo |
![]() Holiday Nights: hot tub & fireside relaxation Cabin | 3 bd · 3 ba · sleeps 10 | $10,060 | $619 | 4% | 4.9★ (38) | 0.3 mi | Airbnb |
![]() Wifi, Pool Table, Patio BBQ, Deck, Fireplace, TV+ House | 3 bd · 2 ba · sleeps 10 | $30,264 | $291 | 28% | 4.8★ (562) | 0.3 mi | Airbnb |
![]() On Mountain Time-2bed 1bath+Loft House | 3 bd · 1 ba · sleeps 8 | $7,240 | $300 | 7% | 4.6★ (20) | 0.3 mi | AirbnbVrbo |
![]() Charming Cabin for Fall Vibes Cabin | 3 bd · 3 ba · sleeps 10 | $23,889 | $356 | 18% | 5★ (55) | 0.3 mi | AirbnbVrbo |
![]() Corner Cabin • AC • Spa • Game room • Dog Friendly Cabin | 3 bd · 2 ba · sleeps 8 | $75,134 | $375 | 55% | 4.8★ (169) | 0.3 mi | AirbnbVrbo |
![]() Blue Bear Lodge Big Bear- Spacious Single-Level Family Retreat Vacation home | 3 bd · 2 ba · sleeps 8 | $25,440 | $1,269 | 5% | — | 0.3 mi | Booking |
![]() *NEW* The Starlight Cottage+ BBQ & Patio! House | 3 bd · 2 ba · sleeps 8 | $26,374 | $218 | 33% | 4.8★ (8) | 0.3 mi | AirbnbVrboBooking |
![]() Lake Cabin with Boat Parking 5 mins from lake Cabin | 3 bd · 2 ba · sleeps 6 | $17,119 | $326 | 14% | 5★ (6) | 0.3 mi | Airbnb |
![]() Blue Bear Lodge Big Bear- Foosball- Forest Cabin Cabin | 3 bd · 2 ba · sleeps 8 | $13,782 | $621 | 6% | 4★ (2) | 0.3 mi | AirbnbVrboBooking |
![]() HotTub/Speakeasy/FirePitTable/BBQ/Hammock/3bd/2ba Cabin | 3 bd · 2 ba · sleeps 8 | $13,321 | $264 | 14% | 4.9★ (43) | 0.3 mi | Airbnb |
![]() Casa de Oso Big Bear: BBQ Grill!Game Tables & more House | 3 bd · 3 ba · sleeps 8 | $36,755 | $261 | 39% | 4.8★ (45) | 0.3 mi | AirbnbVrbo |
![]() Mountain Family Getaway w/ Huge Fenced Yard Cabin | 3 bd · 1 ba · sleeps 6 | $8,817 | $279 | 9% | 4★ (3) | 0.3 mi | AirbnbVrboBooking |
![]() Danny’s Den - The Perfect Cabin with Hot Tub! Cabin | 3 bd · 3 ba · sleeps 6 | $40,168 | $170 | 65% | 4.2★ (27) | 0.3 mi | Airbnb |
![]() Maltby Modern 1936 Cabin w/ Hot Tub + Games Chalet | 3 bd · 2 ba · sleeps 6 | $35,461 | $463 | 21% | — | 0.3 mi | Booking |
![]() Tri-Level Cabin w/ Deck Views + Weekly Discount Cabin | 3 bd · 2 ba · sleeps 8 | $45,019 | $351 | 35% | 5★ (52) | 0.3 mi | AirbnbVrbo |
![]() Early Check in! Dog & Family Friendly Ski Cabin Cabin | 3 bd · 2 ba · sleeps 7 | $47,050 | $330 | 39% | 4.9★ (71) | 0.3 mi | AirbnbVrbo |
![]() Maltby Modern 1936 Cabin w/ Hot Tub + Games Cabin | 3 bd · 1.5 ba · sleeps 6 | $56,216 | $426 | 36% | 4.5★ (34) | 0.3 mi | AirbnbVrboBooking |
![]() Rustic A-Frame: Pool Table and Forest Views Cabin | 3 bd · 2 ba · sleeps 6 | $64,092 | $257 | 68% | 4.8★ (107) | 0.3 mi | Airbnb |
![]() Modern Cabin w/ Large Yard (early & late checkout) House | 3 bd · 1.5 ba · sleeps 8 | $15,620 | $232 | 18% | 4.9★ (204) | 0.3 mi | Airbnb |
![]() Luxury Home-Comfy Bed-Hot Tub-Office-Family-Pets Cabin | 3 bd · 2 ba · sleeps 5 | $41,668 | $285 | 40% | 5★ (125) | 0.3 mi | AirbnbVrbo |
![]() Cozy Cabin with hot tub Cabin | 3 bd · 2 ba · sleeps 6 | $5,903 | $191 | 8% | 4.9★ (60) | 0.3 mi | AirbnbVrbo |
![]() Harrison’s Hangar | Rustic Cabin Retreat Cabin | 3 bd · 2 ba · sleeps 6 | $8,073 | $194 | 11% | 3.8★ (2) | 0.3 mi | AirbnbBooking |
![]() Cozy 3BR | Steps to Hiking | Pool Table & BBQ Cabin | 3 bd · 2 ba · sleeps 6 | $11,161 | $491 | 6% | 5★ (11) | 0.3 mi | Airbnb |
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
$30,690
NOI
$11,473
Cash flow /mo
$956
Cash needed
$414,960
Cash-on-cash (all cash)
2.8%
ROE (yr 1)
5.6%
Cap rate
2.9%
DSCR
—
Year-1 write-off
$111,195
Year-1 tax shield @ 32%
$35,582
Year-1 return on equity
- Cash flow (annual)$11,473
- Principal paydown (n/a, cash)$0
- Appreciation at%$11,970
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$6,138
- Platform fees (3% of revenue)$921
- Maintenance / capex (5% of revenue)$1,535
- Utilities & supplies$4,200
- HOA$0
- Property tax$4,988
- Insurance (STR-rated)$2,035
Cash needed to close
- Purchase price (all cash)$399,000
- Closing costs (4.0%)$15,960
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$35,582
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
$346,000
Short-life (5/15-yr)
$110,000 · 32%
Year-1 deduction
$111,000
Year-1 tax shield @ 32%
$36,000
Land 14% (county tax record, assessed value split) · building $235,000 over 39 years
Based on: 1,400 sq ft, built 1982, 3 bd / 2 ba, furnished, listing features (deck, fireplace, stone counters, flooring types).
IRS-guide safe-harbor floor: $64,000 in year 1 (18% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $10,200
Kitchen cabinetsdefault
$8,900 new × 40% good × 2.87 allocation
- $10,400
Kitchen countertops (stone)listing
$9,100 new × 40% good × 2.87 allocation
- $2,800
Decorative trimdefault
$2,500 new × 40% good × 2.87 allocation
- $300
Mirrorsdefault
$300 new × 40% good × 2.87 allocation
- $1,400
Shelvingdefault
$1,200 new × 40% good × 2.87 allocation
- $4,000
Window coverings (14)default
$3,500 new × 40% good × 2.87 allocation
- $5,200
Carpet, vinyl & laminate (50% of floors)listing
$4,500 new × 40% good × 2.87 allocation
- $7,900
Kitchen & laundry equipment plumbingdefault
$6,900 new × 40% good × 2.87 allocation
- $4,800
Kitchen, laundry & data equipment electricaldefault
$4,200 new × 40% good × 2.87 allocation
- $9,300
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 2.87 allocation
- $7,800
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
- $11,100
Paving: driveway & walks (paved)default
$7,800 new × 50% good × 2.87 allocation
- $10,700
Landscaping (typical)default
$7,500 new × 50% good × 2.87 allocation
- $2,000
Patiosdefault
$1,400 new × 50% good × 2.87 allocation
- $22,600
Decks & porches (attached)listing
$15,800 new × 50% good × 2.87 allocation
- $173,700
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$151,500 new × 40% good × 2.87 allocation
- $18,000
Building plumbing & fixturesdefault
$15,700 new × 40% good × 2.87 allocation
- $17,200
Building electrical & lightingdefault
$15,000 new × 40% good × 2.87 allocation
- $18,100
HVACdefault
$15,800 new × 40% good × 2.87 allocation
- $5,200
Hardwood & tile floorsdefault
$4,500 new × 40% good × 2.87 allocation
- $3,000
Fireplacelisting
$2,600 new × 40% good × 2.87 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $64,100 | $46,400 | $800 | $111,200 |
| 2 | $0 | $0 | $6,000 | $6,000 |
| 3 | $0 | $0 | $6,000 | $6,000 |
| 4 | $0 | $0 | $6,000 | $6,000 |
| 5 | $0 | $0 | $6,000 | $6,000 |
| 6+ | $0 | $0 | $210,300 | $210,300 |
| Total | $64,100 | $46,400 | $235,200 | $345,700 |
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.