332 E Fairway Blvd
Big Bear City, CA 92314
$499,000
2 bd · 2 ba · 1,592 sqft · Listed 70d ago
View on Realtor.com →Year built
1971
Sqft
1,592
Lot sqft
5,001
HOA / mo
None
Furnished
No
List date
2026-09-04T16:19:19Z
Revenue
Annual revenue
$26,548
ADR
$238
Occupancy
31%
Cleaning fees (12 mo)
$4,877
Confidence
Low (37.35), 49 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $21,549
New! Cabin 2bed 2bth jacuzzi game room EVcharger
Cabin · 2 bd · 2 ba · sleeps 6 · 213 ft
Revenue $30,564ADR $318Occ ≈ 26%5★ (55)
Delisted
* The Sweet Escape Cabin + Free EV
Cabin · 2 bd · 1.5 ba · sleeps 6 · 413 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +3
Revenue $24,380ADR $215Occ ≈ 31%5★ (181)
Jade Bear Retreat
Vacation home · 2 bd · 2 ba · sleeps 4 · 466 ft
Revenue $2,648ADR $251Occ ≈ 3%5★ (1)
Big Bear's Cozy Den!
Cabin · 2 bd · 1 ba · sleeps 6 · 486 ft
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $7,501ADR $192Occ ≈ 11%4.8★ (10)
Family Cabin Near Slopes | Game Room + EV Charger
House · 2 bd · 2 ba · sleeps 6 · 495 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +3
Revenue $23,194ADR $231Occ ≈ 28%4.7★ (10)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Maverick's Cabin - HotTub, GameRm, Firepit, fenced Cabin
| 2 bd · 2 ba · sleeps 6 | $12,659 | $218 | 16% | 4.8★ (9) | 108 ft | AirbnbVrboBooking |
New! Cabin 2bed 2bth jacuzzi game room EVcharger Cabin | 2 bd · 2 ba · sleeps 6 | $30,564 | $318 | 26% | 5★ (55) | 213 ft | Delisted |
2 Mi to Big Bear Lake! Quiet Cabin w/ Yard & Grill Cabin
| 2 bd · 1 ba · sleeps 6 | $5,376 | $177 | 8% | 4.7★ (7) | 318 ft | AirbnbVrboBooking |
* The Sweet Escape Cabin + Free EV Cabin
| 2 bd · 1.5 ba · sleeps 6 | $24,380 | $215 | 31% | 5★ (181) | 413 ft | Airbnb |
Turquoise Bear ft AC, SPA, Pet Friendly & Fenced House
| 2 bd · 2 ba · sleeps 6 | $24,366 | $248 | 27% | 4.9★ (26) | 436 ft | AirbnbVrbo |
Jade Bear Retreat Vacation home | 2 bd · 2 ba · sleeps 4 | $2,648 | $251 | 3% | 5★ (1) | 466 ft | Booking |
Big Bear's Cozy Den! Cabin
| 2 bd · 1 ba · sleeps 6 | $7,501 | $192 | 11% | 4.8★ (10) | 486 ft | Airbnb |
Family Cabin Near Slopes | Game Room + EV Charger House
| 2 bd · 2 ba · sleeps 6 | $23,194 | $231 | 28% | 4.7★ (10) | 495 ft | Airbnb |
Barker Cottage: Hot Tub, Shuffleboard, Firepit House
| 2 bd · 2 ba · sleeps 6 | $46,429 | $222 | 57% | 4.9★ (92) | 0.1 mi | AirbnbVrbo |
Country Club Cabin ~ Fenced Yard, Dog-friendly, AC Cabin
| 2 bd · 1 ba · sleeps 4 | $28,089 | $424 | 18% | 4.7★ (6) | 0.1 mi | AirbnbVrbo |
Show 39 more
Country Club Cabin #357
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.1 mi
Revenue $60,189ADR $562Occ ≈ 29%—
Country Club Cabin ~ Fenced Yard, Dog-friendly cabin in heart of Big Bear with hot tub.
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.1 mi
Revenue $55,947ADR $618Occ ≈ 25%4★ (1)
Cozy Cabin in Big Bear - Perfectly Crisp Getaway!
Cabin · 2 bd · 2 ba · sleeps 8 · 0.1 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $37,610ADR $219Occ ≈ 47%5★ (143)
BIG BEAR COZY DEN - Comfort in the Mountains Free WiFi & Cozy Vibes...
Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $9,548ADR $243Occ ≈ 11%4.7★ (11)
*NEW* 2BR Chateau Oso Grande Near Slopes & Hot Tub
Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi
Revenue $1,184ADR $285Occ ≈ 1%4★ (2)
Delisted
Atomic A-Frame • Firepit • Lake • Mid-Century Gem
Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $10,621ADR $334Occ ≈ 9%5★ (69)
"Grin & Bear It" Cozy Cabin 2BR/1.5BA
Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +1
Revenue $15,812ADR $182Occ ≈ 24%4.8★ (83)
Cozy 2-Story 2BR Retreat with Gold Mountain Views
Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $11,121ADR $206Occ ≈ 15%5★ (1)
Cute n Cozy Wooded Big Bear Cabin -Pets,WiFI,Cable
Cabin · 2 bd · 1 ba · sleeps 7 · 0.1 mi
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $23,544ADR $150Occ ≈ 43%4.8★ (178)
East of Paradise
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +2
Revenue $876ADR $219Occ ≈ 1%5★ (1)
Black Gold Cabin: sustainable, intentional retreat
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +3
Revenue $17,511ADR $278Occ ≈ 17%5★ (231)
Chateau Oso Grande in Big Bear
Vacation home · 2 bd · 1 ba · sleeps 6 · 0.2 mi
Revenue $29,988ADR $177Occ ≈ 46%5★ (2)
Cozy, Child/Pet Friendly w/ Jacuzzi & Firepit!
House · 2 bd · 2 ba · sleeps 4 · 0.2 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +4
Revenue $38,726ADR $286Occ ≈ 37%4.9★ (196)
Turquoise Bear with SPA
Vacation home · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $28,289ADR $368Occ ≈ 21%—
Super cute 2 bedroom chalet with indoor fireplace
Cabin · 2 bd · 1 ba · sleeps 5 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $14,144ADR $103Occ ≈ 38%5★ (27)
The Summit at Sherwood ~ Dog-friendly cabin with fenced yard, patio, grill, & furnished deck
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $17,695ADR $349Occ ≈ 14%—
The Summit at Sherwood #618
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $45,272ADR $538Occ ≈ 23%—
Cozy, Comfy Big Bear Retreat! Minutes from village
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +4
Revenue $8,825ADR $255Occ ≈ 9%4.8★ (71)
Rob’s Big Bear Family Cabin
House · 2 bd · 1 ba · sleeps 5 · 0.2 mi
Revenue $9,140ADR $178Occ ≈ 14%4.9★ (10)
Delisted
Big Bear Quonset Lodge-Dog Friendly
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $9,985ADR $188Occ ≈ 15%5★ (334)
Big Bear Getaway w/ Deck, Yard & bonus Hot Tub
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $18,960ADR $281Occ ≈ 18%4.8★ (4)
Delisted
Montana cabin #1938
Vacation home · 2 bd · 1 ba · sleeps 6 · 0.2 mi
Revenue $53,295ADR $429Occ ≈ 34%—
Designer Cabin + Hot Tub + Fenced Yard
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $3,241ADR $189Occ ≈ 5%4★ (4)
Delisted
The Coziest of Cabins in Big Bear
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $33,150ADR $134Occ ≈ 68%5★ (158)
Lookout Cabin 2-bedroom+game room in Big Bear, CA
Cabin · 2 bd · 2 ba · sleeps 8 · 0.2 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +4
Revenue $20,555ADR $279Occ ≈ 20%5★ (72)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Country Club Cabin #357 Vacation home | 2 bd · 1 ba · sleeps 4 | $60,189 | $562 | 29% | — | 0.1 mi | Booking |
Country Club Cabin ~ Fenced Yard, Dog-friendly cabin in heart of Big Bear with hot tub. Vacation home | 2 bd · 1 ba · sleeps 4 | $55,947 | $618 | 25% | 4★ (1) | 0.1 mi | Booking |
Cozy Cabin in Big Bear - Perfectly Crisp Getaway! Cabin
| 2 bd · 2 ba · sleeps 8 | $37,610 | $219 | 47% | 5★ (143) | 0.1 mi | Airbnb |
BIG BEAR COZY DEN - Comfort in the Mountains Free WiFi & Cozy Vibes... Cabin
| 2 bd · 1 ba · sleeps 6 | $9,548 | $243 | 11% | 4.7★ (11) | 0.1 mi | Vrbo |
*NEW* 2BR Chateau Oso Grande Near Slopes & Hot Tub Cabin | 2 bd · 1 ba · sleeps 6 | $1,184 | $285 | 1% | 4★ (2) | 0.1 mi | Delisted |
Mountain Escape w/ Fireplace, BBQ, & Fenced Yard House
| 2 bd · 2 ba · sleeps 6 | $14,333 | $273 | 14% | 5★ (10) | 0.1 mi | AirbnbVrboBooking |
Atomic A-Frame • Firepit • Lake • Mid-Century Gem Cabin
| 2 bd · 1 ba · sleeps 4 | $10,621 | $334 | 9% | 5★ (69) | 0.1 mi | Airbnb |
"Grin & Bear It" Cozy Cabin 2BR/1.5BA Cabin
| 2 bd · 1.5 ba · sleeps 6 | $15,812 | $182 | 24% | 4.8★ (83) | 0.1 mi | Airbnb |
Cozy 2-Story 2BR Retreat with Gold Mountain Views Cabin
| 2 bd · 1.5 ba · sleeps 6 | $11,121 | $206 | 15% | 5★ (1) | 0.1 mi | Airbnb |
Cute n Cozy Wooded Big Bear Cabin -Pets,WiFI,Cable Cabin
| 2 bd · 1 ba · sleeps 7 | $23,544 | $150 | 43% | 4.8★ (178) | 0.1 mi | Airbnb |
East of Paradise Cabin
| 2 bd · 1 ba · sleeps 4 | $876 | $219 | 1% | 5★ (1) | 0.2 mi | Airbnb |
Comfy Cozy Cabin with a big yard in Big Bear Cabin
| 2 bd · 2 ba · sleeps 6 | $12,247 | $261 | 13% | 5★ (277) | 0.2 mi | AirbnbVrbo |
Black Gold Cabin: sustainable, intentional retreat Cabin
| 2 bd · 1 ba · sleeps 4 | $17,511 | $278 | 17% | 5★ (231) | 0.2 mi | Airbnb |
Cozy 2 bedroom, Smart TV, BBQ Cabin | 2 bd · 1 ba · sleeps 4 | $21,549 | $237 | 25% | 4.8★ (43) | 0.2 mi | AirbnbBooking |
Chateau Oso Grande in Big Bear Vacation home | 2 bd · 1 ba · sleeps 6 | $29,988 | $177 | 46% | 5★ (2) | 0.2 mi | Booking |
Cozy, Child/Pet Friendly w/ Jacuzzi & Firepit! House
| 2 bd · 2 ba · sleeps 4 | $38,726 | $286 | 37% | 4.9★ (196) | 0.2 mi | Airbnb |
Turquoise Bear with SPA Vacation home | 2 bd · 2 ba · sleeps 6 | $28,289 | $368 | 21% | — | 0.2 mi | Booking |
Big Bear Cabin w/ Hot Tub, AC, Firepit, & Foosball House
| 2 bd · 1 ba · sleeps 6 | $21,318 | $232 | 25% | 3.8★ (4) | 0.2 mi | AirbnbVrboBooking |
Cozy Family Cabin Getaway BBL Cabin | 2 bd · 1 ba · sleeps 6 | $25,499 | $287 | 24% | 4.5★ (4) | 0.2 mi | AirbnbBooking |
Home Sweet Cabin with Hot Tub Cabin
| 2 bd · 1 ba · sleeps 6 | $24,170 | $155 | 43% | 4.9★ (58) | 0.2 mi | AirbnbVrbo |
Super cute 2 bedroom chalet with indoor fireplace Cabin
| 2 bd · 1 ba · sleeps 5 | $14,144 | $103 | 38% | 5★ (27) | 0.2 mi | Airbnb |
Navigate Stays Cabin w Fireplace Near Ski Resorts House | 2 bd · 2 ba · sleeps 6 | $27,306 | $270 | 28% | 4.5★ (18) | 0.2 mi | AirbnbBooking |
Lake Life Escape! Stunning Big Bear Cabin Cabin
| 2 bd · 2 ba · sleeps 6 | $22,851 | $225 | 28% | 4.7★ (36) | 0.2 mi | AirbnbVrboBooking |
The Summit at Sherwood ~ Dog-friendly cabin with fenced yard, patio, grill, & furnished deck Vacation home | 2 bd · 1 ba · sleeps 4 | $17,695 | $349 | 14% | — | 0.2 mi | Booking |
The Summit at Sherwood #618 Vacation home | 2 bd · 1 ba · sleeps 4 | $45,272 | $538 | 23% | — | 0.2 mi | Booking |
Cozy, Comfy Big Bear Retreat! Minutes from village Cabin
| 2 bd · 2 ba · sleeps 6 | $8,825 | $255 | 9% | 4.8★ (71) | 0.2 mi | Airbnb |
Rob’s Big Bear Family Cabin House | 2 bd · 1 ba · sleeps 5 | $9,140 | $178 | 14% | 4.9★ (10) | 0.2 mi | Delisted |
The One & Only: Cozy Rozy /\Frame Cabin! Cabin
| 2 bd · 1 ba · sleeps 5 | $38,739 | $204 | 52% | 5★ (315) | 0.2 mi | AirbnbVrbo |
Big Bear Quonset Lodge-Dog Friendly Cabin
| 2 bd · 1 ba · sleeps 4 | $9,985 | $188 | 15% | 5★ (334) | 0.2 mi | Airbnb |
Big Bear Getaway w/ Deck, Yard & bonus Hot Tub Cabin | 2 bd · 2 ba · sleeps 6 | $18,960 | $281 | 18% | 4.8★ (4) | 0.2 mi | Delisted |
Storybook,Rustic Log Cabin: Couples/Small Families Cabin
| 2 bd · 1 ba · sleeps 4 | $18,095 | $175 | 28% | 4.9★ (274) | 0.2 mi | AirbnbVrbo |
Cabin | A/C, wood-burning fireplace, pet friendly Cabin
| 2 bd · 1 ba · sleeps 5 | $41,415 | $159 | 71% | 5★ (160) | 0.2 mi | AirbnbVrbo |
*NEW* 2BR Chateau Oso Grande Near Slopes & Hot Tub Cabin
| 2 bd · 1 ba · sleeps 6 | $34,523 | $212 | 45% | 5★ (80) | 0.2 mi | AirbnbVrbo |
Relaxing Cabin w/ Hot Tub & Large Yard House
| 2 bd · 1 ba · sleeps 6 | $13,368 | $263 | 14% | 4.7★ (14) | 0.2 mi | AirbnbVrboBooking |
Bear City Retreat w/ Hot Tub- Relaxing Cottage Cabin
| 2 bd · 1 ba · sleeps 6 | $28,971 | $293 | 27% | 4.5★ (54) | 0.2 mi | AirbnbVrboBooking |
Montana cabin #1938 Vacation home | 2 bd · 1 ba · sleeps 6 | $53,295 | $429 | 34% | — | 0.2 mi | Booking |
Designer Cabin + Hot Tub + Fenced Yard Cabin | 2 bd · 2 ba · sleeps 6 | $3,241 | $189 | 5% | 4★ (4) | 0.2 mi | Delisted |
The Coziest of Cabins in Big Bear Cabin | 2 bd · 1 ba · sleeps 4 | $33,150 | $134 | 68% | 5★ (158) | 0.2 mi | Airbnb |
Lookout Cabin 2-bedroom+game room in Big Bear, CA Cabin
| 2 bd · 2 ba · sleeps 8 | $20,555 | $279 | 20% | 5★ (72) | 0.2 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
$26,548
NOI
$6,881
Cash flow /mo
$573
Cash needed
$540,960
Cash-on-cash (all cash)
1.3%
ROE (yr 1)
4.0%
Cap rate
1.4%
DSCR
—
Year-1 write-off
$130,531
Year-1 tax shield @ 32%
$41,770
Year-1 return on equity
- Cash flow (annual)$6,881
- Principal paydown (n/a, cash)$0
- Appreciation at%$14,970
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)$5,310
- Platform fees (3% of revenue)$796
- Maintenance / capex (5% of revenue)$1,327
- Utilities & supplies$4,200
- HOA$0
- Property tax$6,976
- Insurance (STR-rated)$2,545
Cash needed to close
- Purchase price (all cash)$499,000
- Closing costs (4.0%)$19,960
- Furnishing (bought new)$22,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$41,770
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
$399,000
Short-life (5/15-yr)
$108,000 · 27%
Year-1 deduction
$131,000
Year-1 tax shield @ 32%
$42,000
Land 20% (county tax record, assessed value split) · building $292,000 over 39 years · new furniture $22,000
Based on: 1,592 sq ft, built 1971, 2 bd / 2 ba, unfurnished, listing features (fence, game room, fireplace).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $102,000 in year 1 (20% short-life, $33,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,500
Kitchen cabinetsdefault
$9,300 new × 40% good × 3.10 allocation
- $9,400
Kitchen countertopsdefault
$7,600 new × 40% good × 3.10 allocation
- $3,500
Decorative trimdefault
$2,800 new × 40% good × 3.10 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.10 allocation
- $1,100
Shelvingdefault
$900 new × 40% good × 3.10 allocation
- $5,000
Window coverings (16)default
$4,000 new × 40% good × 3.10 allocation
- $5,100
Carpet, vinyl & laminate (40% of floors)default
$4,100 new × 40% good × 3.10 allocation
- $9,000
Kitchen & laundry equipment plumbingdefault
$7,200 new × 40% good × 3.10 allocation
- $5,400
Kitchen, laundry & data equipment electricaldefault
$4,400 new × 40% good × 3.10 allocation
- $10,100
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 3.10 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $12,800
Paving: driveway & walks (paved)default
$8,300 new × 50% good × 3.10 allocation
- $12,400
Landscaping (typical)default
$8,000 new × 50% good × 3.10 allocation
- $2,400
Patiosdefault
$1,600 new × 50% good × 3.10 allocation
- $2,400
Decks & porches (attached)default
$1,600 new × 50% good × 3.10 allocation
- $9,300
Fencinglisting
$6,000 new × 50% good × 3.10 allocation
- $7,800
Gazebo / pergolalisting
$5,000 new × 50% good × 3.10 allocation
- $214,500
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$172,700 new × 40% good × 3.10 allocation
- $22,200
Building plumbing & fixturesdefault
$17,900 new × 40% good × 3.10 allocation
- $21,700
Building electrical & lightingdefault
$17,500 new × 40% good × 3.10 allocation
- $22,300
HVACdefault
$17,900 new × 40% good × 3.10 allocation
- $7,600
Hardwood & tile floorsdefault
$6,100 new × 40% good × 3.10 allocation
- $3,300
Fireplacelisting
$2,600 new × 40% good × 3.10 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $82,400 | $47,200 | $900 | $130,500 |
| 2 | $0 | $0 | $7,500 | $7,500 |
| 3 | $0 | $0 | $7,500 | $7,500 |
| 4 | $0 | $0 | $7,500 | $7,500 |
| 5 | $0 | $0 | $7,500 | $7,500 |
| 6+ | $0 | $0 | $260,800 | $260,800 |
| Total | $82,400 | $47,200 | $291,600 | $421,200 |
The building's share of the price ($399,000) is 3.1x our depreciated replacement cost of the home ($129,000). 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.