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524 W Rainbow Blvd

524 W Rainbow Blvd

Big Bear City, CA 92314

$369,000

2 bd · 1 ba · 798 sqft · Listed 1d ago

View on Realtor.com →

Year built

1982

Sqft

798

Lot sqft

2,500

HOA / mo

$0

Furnished

Yes

List date

2026-10-22T15:53:27.000000Z

Revenue

Annual revenue

$26,609

ADR

$190

Occupancy

38%

Cleaning fees (12 mo)

$6,945

Confidence

Low (49.07), 49 comps

Comp revenue range (p25 / median / p75)

$17,715$26,595$34,002

Median revenue of shown comps: $26,750

  • Near Skiing & Hiking: Dog-Friendly Big Bear Cabin

    Cabin · 2 bd · 1.5 ba · sleeps 8 · 26 ft

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

    Revenue $14,663ADR $201Occ ≈ 20%4.5★ (24)

    AirbnbVrboBooking

  • *Cozy Bear Pines *Central Relaxing Log Cabin*

    Cabin · 2 bd · 1 ba · sleeps 4 · 157 ft

    Revenue $33,348ADR $395Occ ≈ 23%4.6★ (5)

    AirbnbBooking

  • Newly Renovated, Modern, Pine & Peak Cabin, 6 cars

    Cabin · 2 bd · 1 ba · sleeps 6 · 164 ft

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

    Revenue $14,980ADR $144Occ ≈ 29%4.8★ (31)

    Airbnb

  • Big Bear Shack - Modern, Modified A-Frame Cabin

    Cabin · 2 bd · 1 ba · sleeps 4 · 223 ft

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

    Revenue $39,770ADR $141Occ ≈ 77%4.9★ (376)

    Airbnb

  • 2BR Lions Den | Hot Tub, BBQ & Games

    Cabin · 2 bd · 1 ba · sleeps 4 · 262 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $35,052ADR $245Occ ≈ 39%4.8★ (50)

    AirbnbVrboBooking

  • Rustic meets Modern

    Cabin · 2 bd · 1 ba · sleeps 5 · 282 ft

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $26,194ADR $198Occ ≈ 36%4.8★ (231)

    Airbnb

  • Modern Rustic Farmhouse Cabin - Big Bear Lake, CA

    Cabin · 2 bd · 1 ba · sleeps 6 · 295 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $38,926ADR $164Occ ≈ 65%5★ (382)

    Airbnb

  • Cozy Cabin Comfort

    House · 2 bd · 1 ba · sleeps 4 · 381 ft

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

    Revenue $15,383ADR $157Occ ≈ 27%4.8★ (23)

    Airbnb

  • Mountain Bear Escape

    House · 2 bd · 1 ba · sleeps 6 · 410 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $22,724ADR $202Occ ≈ 31%4.5★ (64)

    AirbnbVrbo

  • Cozy Cabin with Hot Tub

    Cabin · 2 bd · 1 ba · sleeps 5 · 423 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +2

    Revenue $33,915ADR $196Occ ≈ 47%4.8★ (253)

    AirbnbVrbo

Show 38 more
  • Sugar Bear Cabin Big Bear

    Cabin · 2 bd · 1 ba · sleeps 4 · 463 ft

    Revenue $3,490ADR $145Occ ≈ 7%4★ (8)

    Delisted

  • Summer Sanctuary! | Central AC + Pets + Hot Tub

    Cabin · 2 bd · 1 ba · sleeps 4 · 492 ft

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

    Revenue $36,955ADR $191Occ ≈ 53%5★ (228)

    AirbnbVrbo

  • Family-Friendly Cabin w/ Deck & Fenced Yard

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 509 ft

    Revenue $11,088ADR $194Occ ≈ 16%5★ (1)

    AirbnbBooking

  • Big Bear Hideaway | Hot Tub, Fire Pit & Cozy Vibes

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 525 ft

    Revenue $6,487ADR $554Occ ≈ 3%5★ (10)

    Airbnb

  • Cozy Cabin

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

    Revenue $29,835ADR $130Occ ≈ 63%4.7★ (362)

    Airbnb

  • Cabin in Big Bear • Pets • Hot Tub • Fireplace

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

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

    Revenue $42,078ADR $227Occ ≈ 51%4.8★ (176)

    AirbnbVrboBooking

  • ~THE LAZY DAISY CABIN~ unwind from the grind

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

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

    Revenue $21,032ADR $161Occ ≈ 36%5★ (200)

    Airbnb

  • Fireside Chalet ~ Cozy 2 bedroom with EV Charger

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

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

    Revenue $42,815ADR $340Occ ≈ 35%5★ (57)

    Airbnb

  • A-Frame Chalet | New Hot Tub+ Fire Pit

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

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +2

    Revenue $33,345ADR $256Occ ≈ 36%5★ (67)

    Airbnb

  • Cedarwood | New Hot Tub + By Lake+Fenced Yard

    Cabin · 2 bd · 1.5 ba · sleeps 8 · 0.1 mi

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $64,819ADR $206Occ ≈ 86%5★ (595)

    AirbnbVrbo

  • Hot tub, king beds, game room, pets allowed

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

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

    Revenue $17,715ADR $274Occ ≈ 18%4.8★ (115)

    AirbnbVrbo

  • Charming cabin in the woods

    Cabin · 2 bd · 1.5 ba · sleeps 8 · 0.1 mi

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

    Revenue $9,257ADR $217Occ ≈ 12%5★ (7)

    Airbnb

  • Pets/Fenced yard/WiFi/TVs/Projector/deck/Fireplace

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

    Revenue $29,911ADR $192Occ ≈ 43%4.8★ (50)

    AirbnbBooking

  • Big Bear Cozy Cabin

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

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

    Revenue $26,595ADR $173Occ ≈ 42%4.8★ (119)

    Airbnb

  • 4.9 STARS Bee Hive Cabin Spa $0 Pet Fees Fireplace

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

    Revenue $48,106ADR $273Occ ≈ 48%4.9★ (326)

    Delisted

  • Kids Games. Books. Pool Table. Pet Friendly!

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

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

    Revenue $21,165ADR $424Occ ≈ 14%4.7★ (11)

    Airbnb

  • 2 Bedroom Cottage & Entertainment Room W/ Wifi

    Cottage · 2 bd · 1.5 ba · sleeps 5 · 0.1 mi

    • Free parking
    • Pets OK
    • Wifi
    • EV charger
    • +1

    Revenue $30,994ADR $123Occ ≈ 69%4.7★ (94)

    Airbnb

  • Big Bear Storybook A-Frame - Cozy, Fireplace, Yard

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

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

    Revenue $29,635ADR $285Occ ≈ 28%4.8★ (192)

    AirbnbVrbo

  • The Dragonfly - 5.0 STARS, Fireplace, Spa, L2 EVC

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $1,725ADR $204Occ ≈ 2%5★ (1)

    Airbnb

  • Close to Skiing & Lake: Big Bear Mountain Getaway

    Condominium (condo) · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $7,722ADR $257Occ ≈ 8%3.9★ (4)

    AirbnbVrboBooking

  • 2 Mi to Trails: Modern Mountain Condo in Big Bear

    Condominium (condo) · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $8,251ADR $241Occ ≈ 9%4.5★ (6)

    AirbnbVrboBooking

  • Rancho Pines I Spruce, Skiing + Hiking + Hot Tub

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

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +1

    Revenue $49,560ADR $232Occ ≈ 59%5★ (484)

    Airbnb

  • Bright & Airy Mountain Escape Surrounded by Pines

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.2 mi

    Revenue $26,904ADR $266Occ ≈ 28%5★ (5)

    AirbnbBooking

  • Mountain Hideaway: Game room! Foosball! Gas Grill!

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

    Revenue $31,762ADR $171Occ ≈ 51%4.8★ (42)

    Airbnb

  • Cozy mid-century cabin minutes from hiking trails

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

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

    Revenue $56,797ADR $207Occ ≈ 75%5★ (226)

    Airbnb

  • Raspberry Forest Retreat | Fenced Yard + Fire Pit

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

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

    Revenue $34,679ADR $293Occ ≈ 32%5★ (186)

    Airbnb

  • Charming Cabin Near Lake, Slopes & Village

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

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

    Revenue $30,648ADR $225Occ ≈ 37%2.6★ (3)

    AirbnbVrboBooking

  • Rustic Mountain Cabin | Spa, Firepit, Playroom

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

    Revenue $45,345ADR $226Occ ≈ 55%4.8★ (78)

    AirbnbBooking

  • Charming Cabin Near Lake, Slopes & Village

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

    Revenue $17,766ADR $255Occ ≈ 19%4.5★ (2)

    AirbnbBooking

  • Tibetan Theme Cozy Cabin Minutes 2 Slopes +Hot Tub

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

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

    Revenue $25,664ADR $206Occ ≈ 34%4.7★ (218)

    AirbnbVrbo

  • Mountain Mama Cabin

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

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

    Revenue $17,828ADR $256Occ ≈ 19%5★ (41)

    Airbnb

  • Winding Pines Chalet

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.2 mi

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

    Revenue $25,241ADR $329Occ ≈ 21%5★ (29)

    AirbnbVrboBooking

  • Rainbow Tree Haus | Bunks | Spacious Decks

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

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $23,826ADR $295Occ ≈ 22%5★ (66)

    AirbnbVrbo

  • The Roaring Bear Cabin- 1920's Rustic Cozy Retreat

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $34,002ADR $261Occ ≈ 36%5★ (91)

    AirbnbVrbo

  • HappyNest Cabin - EV charger, Spa

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

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

    Revenue $19,659ADR $208Occ ≈ 26%4.8★ (95)

    Airbnb

  • Bear Sky Cabin

    Vacation home · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    Revenue $30,073ADR $147Occ ≈ 56%4.2★ (3)

    Booking

  • Big Bear | Abrille’s Cabin On a Hill

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

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

    Revenue $10,858ADR $141Occ ≈ 21%4.5★ (273)

    Airbnb

  • Hot Tub + Fire Pit | Fenced Yard

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

    Revenue $14,815ADR $265Occ ≈ 15%4.5★ (17)

    AirbnbBooking

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

$26,609

NOI

$9,018

Cash flow /mo

$751

Cash needed

$383,760

Cash-on-cash (all cash)

2.3%

ROE (yr 1)

5.2%

Cap rate

2.4%

DSCR

—

Year-1 write-off

$117,416

Year-1 tax shield @ 32%

$37,573

Year-1 return on equity

  • Cash flow (annual)$9,018
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$11,070
ROE5.2%

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)$5,322
  • Platform fees (3% of revenue)$798
  • Maintenance / capex (5% of revenue)$1,330
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$4,955
  • Insurance (STR-rated)$1,882

Cash needed to close

  • Purchase price (all cash)$369,000
  • Closing costs (4.0%)$14,760
  • Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

  • Tax shield @ 32%$37,573

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

$297,000

Short-life (5/15-yr)

$117,000 · 40%

Year-1 deduction

$117,000

Year-1 tax shield @ 32%

$38,000

Land 20% (county tax record, assessed value split) · building $179,000 over 39 years

Based on: 798 sq ft, built 1982, 2 bd / 1 ba, furnished, listing features (deck, fence, fireplace, stone counters, flooring types, appliance list).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $73,000 in year 1 (25% short-life, $23,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$65,200
  • Kitchen cabinetsdefault

    $7,600 new × 40% good × 3.82 allocation

    $11,500
  • Kitchen countertops (stone)listing

    $7,700 new × 40% good × 3.82 allocation

    $11,800
  • Decorative trimdefault

    $1,400 new × 40% good × 3.82 allocation

    $2,100
  • Mirrorsdefault

    $200 new × 40% good × 3.82 allocation

    $200
  • Shelvingdefault

    $900 new × 40% good × 3.82 allocation

    $1,400
  • Window coverings (8)default

    $2,000 new × 40% good × 3.82 allocation

    $3,100
  • Carpet, vinyl & laminate (33% of floors)listing

    $1,700 new × 40% good × 3.82 allocation

    $2,600
  • Kitchen & laundry equipment plumbingdefault

    $5,900 new × 40% good × 3.82 allocation

    $9,000
  • Kitchen, laundry & data equipment electricaldefault

    $3,600 new × 40% good × 3.82 allocation

    $5,400
  • Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing

    $7,700 new × 40% good × 3.82 allocation

    $11,800
  • Furniture conveyed with the sale (used)listing

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

    $6,400
15-year land improvements$52,000
  • Paving: driveway & walks (paved)default

    $5,900 new × 50% good × 3.82 allocation

    $11,200
  • Landscaping (typical)default

    $5,600 new × 50% good × 3.82 allocation

    $10,700
  • Patiosdefault

    $800 new × 50% good × 3.82 allocation

    $1,500
  • Decks & porches (attached)listing

    $9,000 new × 50% good × 3.82 allocation

    $17,100
  • Fencinglisting

    $6,000 new × 50% good × 3.82 allocation

    $11,400
Building, 39-year$179,300
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $86,100 new × 40% good × 3.82 allocation

    $131,500
  • Building plumbing & fixturesdefault

    $8,900 new × 40% good × 3.82 allocation

    $13,600
  • Building electrical & lightingdefault

    $7,400 new × 40% good × 3.82 allocation

    $11,300
  • HVACdefault

    $9,000 new × 40% good × 3.82 allocation

    $13,700
  • Hardwood & tile floorsdefault

    $3,400 new × 40% good × 3.82 allocation

    $5,200
  • Fireplacelisting

    $2,600 new × 40% good × 3.82 allocation

    $4,000

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$65,200$52,000$200$117,400
2$0$0$4,600$4,600
3$0$0$4,600$4,600
4$0$0$4,600$4,600
5$0$0$4,600$4,600
6+$0$0$160,700$160,700
Total$65,200$52,000$179,300$296,500

The building's share of the price ($290,000) is 3.8x our depreciated replacement cost of the home ($76,000). 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.