
321 E Country Club Blvd
Big Bear City, CA 92314
$255,000
3 bd · 2 ba · Listed 17d ago
View on Realtor.com →Year built
1960
Sqft
—
Lot sqft
5,000
HOA / mo
None
Furnished
No
List date
2026-09-12T18:50:29.000000Z
Revenue
Annual revenue
$31,556
ADR
$272
Occupancy
32%
Cleaning fees (12 mo)
$6,538
Confidence
Low (33.9), 50 comps
Comp revenue range (p25 / median / p75)


Holiday Nights: hot tub & fireside relaxation
Cabin · 3 bd · 3 ba · sleeps 10 · 203 ft
Revenue $10,060ADR $619Occ ≈ 4%4.9★ (38)


Atlas Ridge Cabin | NEW! Cozy, Hot Tub, Fireplace
House · 3 bd · 2 ba · sleeps 6 · 394 ft
Revenue $5,198ADR $337Occ ≈ 4%5★ (6)

Atlas Ridge Cabin | Cozy, HotTub, Arcade, Firepit
Cabin · 3 bd · 2 ba · sleeps 6 · 400 ft
Revenue $1,780ADR $286Occ ≈ 2%5★ (3)




Modern Hideaway in Big Bear
Vacation home · 3 bd · 2 ba · sleeps 7 · 0.1 mi
Revenue $39,087ADR $305Occ ≈ 35%—

| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Black bear bunker Cabin | 3 bd · 2 ba · sleeps 8 | $1,462 | $210 | 2% | 5★ (1) | 72 ft | Airbnb |
![]() Holiday Nights: hot tub & fireside relaxation Cabin | 3 bd · 3 ba · sleeps 10 | $10,060 | $619 | 4% | 4.9★ (38) | 203 ft | Airbnb |
![]() Corner Cabin • AC • Spa • Game room • Dog Friendly Cabin | 3 bd · 2 ba · sleeps 8 | $75,134 | $375 | 55% | 4.8★ (169) | 259 ft | AirbnbVrbo |
![]() Atlas Ridge Cabin | NEW! Cozy, Hot Tub, Fireplace House | 3 bd · 2 ba · sleeps 6 | $5,198 | $337 | 4% | 5★ (6) | 394 ft | Airbnb |
![]() Atlas Ridge Cabin | Cozy, HotTub, Arcade, Firepit Cabin | 3 bd · 2 ba · sleeps 6 | $1,780 | $286 | 2% | 5★ (3) | 400 ft | Airbnb |
![]() Designer Cottage | Hot tub | fire pit | BBQ grill House | 3 bd · 2 ba · sleeps 6 | $50,091 | $293 | 47% | 4.8★ (219) | 476 ft | AirbnbVrbo |
![]() Single Level Home w/Entry Ramp In Big Bear Cabin | 3 bd · 2 ba · sleeps 6 | $12,604 | $349 | 10% | 5★ (14) | 486 ft | AirbnbVrboBooking |
![]() Modern Hideaway • Earthy & Chic 3BR, Game Room, AC Cabin | 3 bd · 2 ba · sleeps 7 | $40,917 | $327 | 34% | 4.9★ (47) | 0.1 mi | AirbnbVrbo |
![]() Modern Hideaway in Big Bear Vacation home | 3 bd · 2 ba · sleeps 7 | $39,087 | $305 | 35% | — | 0.1 mi | Booking |
![]() Casa de Oso Big Bear: BBQ Grill!Game Tables & more House | 3 bd · 3 ba · sleeps 8 | $36,755 | $261 | 39% | 4.8★ (45) | 0.1 mi | AirbnbVrbo |
Show all 50 comps





5 Mi to Big Bear Lake: Cozy Cottage w/ Hot Tub
Vacation home · 3 bd · 3 ba · sleeps 6 · 0.1 mi
Revenue $31,818ADR $254Occ ≈ 34%5★ (1)





Rustic A-Frame: Pool Table and Forest Views
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $64,092ADR $257Occ ≈ 68%4.8★ (107)

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)



HotTub/Speakeasy/FirePitTable/BBQ/Hammock/3bd/2ba
Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $13,321ADR $264Occ ≈ 14%4.9★ (43)


Maltby Modern 1936 Cabin w/ Hot Tub + Games
Chalet · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $35,461ADR $463Occ ≈ 21%—






Cozy Family Cabin-Fireplace & Near Ski Lifts/Hikes
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $29,628ADR $114Occ ≈ 71%4.8★ (35)

Cozy 3BR | Steps to Hiking | Pool Table & BBQ
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $11,161ADR $491Occ ≈ 6%5★ (11)


Blue Bear Lodge Big Bear- Spacious Single-Level Family Retreat
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $25,440ADR $1,269Occ ≈ 5%—






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

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)



3BR Retreat w/Views in Big Bear Lake
House · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $4,649ADR $117Occ ≈ 11%1★ (1)


Bearadise Cabin - Circa 1930s Big Bear Cabin
House · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $1,686ADR $205Occ ≈ 2%—


The GoldenForest: AC+Spa+Arcades+PetsOK+FencedYard
Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.3 mi
Revenue $44,404ADR $340Occ ≈ 36%5★ (50)

| 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 |
![]() 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 Log Cabin w/ Fenced Yard & Fire Pit, Sleeps 8 Cabin | 3 bd · 2 ba · sleeps 8 | $19,156 | $359 | 15% | 5★ (4) | 0.1 mi | AirbnbVrboBooking |
![]() 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) | 0.1 mi | Booking |
![]() 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) | 0.1 mi | AirbnbVrbo |
![]() Luxury Home-Comfy Bed-Hot Tub-Office-Family-Pets Cabin | 3 bd · 2 ba · sleeps 5 | $41,668 | $285 | 40% | 5★ (125) | 0.1 mi | AirbnbVrbo |
![]() Hot Tub • Vintage Charm • Gated Yard • Poker Table Cabin | 3 bd · 2 ba · sleeps 7 | $41,600 | $210 | 54% | 5★ (196) | 0.1 mi | AirbnbVrbo |
![]() 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 |
![]() Rustic A-Frame: Pool Table and Forest Views Cabin | 3 bd · 2 ba · sleeps 6 | $64,092 | $257 | 68% | 4.8★ (107) | 0.2 mi | Airbnb |
![]() 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 |
![]() Charming Cabin for Fall Vibes Cabin | 3 bd · 3 ba · sleeps 10 | $23,889 | $356 | 18% | 5★ (55) | 0.2 mi | AirbnbVrbo |
![]() Bear's Den Retreat Cabin Cabin | 3 bd · 3 ba · sleeps 8 | $2,776 | $409 | 2% | 4.8★ (4) | 0.2 mi | AirbnbVrbo |
![]() HotTub/Speakeasy/FirePitTable/BBQ/Hammock/3bd/2ba Cabin | 3 bd · 2 ba · sleeps 8 | $13,321 | $264 | 14% | 4.9★ (43) | 0.2 mi | Airbnb |
![]() Rustic Private Cabin w/ Fireplace, BBQ & Fire Pit Cabin | 3 bd · 2 ba · sleeps 6 | $38,232 | $270 | 39% | 5★ (193) | 0.2 mi | AirbnbVrbo |
![]() Maltby Modern 1936 Cabin w/ Hot Tub + Games Chalet | 3 bd · 2 ba · sleeps 6 | $35,461 | $463 | 21% | — | 0.2 mi | Booking |
![]() The Lilac Lodge, The Ultimate Getaway! House | 3 bd · 2 ba · sleeps 8 | $13,353 | $230 | 16% | 4.7★ (29) | 0.2 mi | AirbnbVrboBooking |
![]() Carrera Cozy Cabin | FencedBackyard+FirePit+HotTub Cabin | 3 bd · 2 ba · sleeps 8 | $21,003 | $602 | 10% | 5★ (27) | 0.2 mi | AirbnbVrboBooking |
![]() Classic Big Bear House | 3 bd · 2 ba · sleeps 6 | $5,094 | $262 | 5% | 4.2★ (8) | 0.2 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) | 0.2 mi | AirbnbVrboBooking |
![]() Cozy 3BR | Steps to Trails | Pool Table & BBQ Cabin | 3 bd · 2 ba · sleeps 4 | $9,814 | $417 | 6% | 5★ (3) | 0.2 mi | AirbnbBooking |
![]() Cozy Family Cabin-Fireplace & Near Ski Lifts/Hikes Cabin | 3 bd · 2 ba · sleeps 6 | $29,628 | $114 | 71% | 4.8★ (35) | 0.2 mi | Airbnb |
![]() Cozy 3BR | Steps to Hiking | Pool Table & BBQ Cabin | 3 bd · 2 ba · sleeps 6 | $11,161 | $491 | 6% | 5★ (11) | 0.2 mi | Airbnb |
![]() Blue Bear Lodge Big Bear- Foosball- Forest Cabin Cabin | 3 bd · 2 ba · sleeps 8 | $13,782 | $621 | 6% | 4★ (2) | 0.2 mi | AirbnbVrboBooking |
![]() Blue Bear Lodge Big Bear- Spacious Single-Level Family Retreat Vacation home | 3 bd · 2 ba · sleeps 8 | $25,440 | $1,269 | 5% | — | 0.2 mi | Booking |
![]() The Heartfelt Cabin: Best Views, Large Backyard! Cabin | 3 bd · 1.5 ba · sleeps 8 | $10,219 | $379 | 7% | 4.9★ (9) | 0.2 mi | AirbnbBooking |
![]() Blue Mountain Cottage (dog&kid friendly, hot tub) House | 3 bd · 2 ba · sleeps 8 | $74,551 | $292 | 70% | 5★ (366) | 0.2 mi | AirbnbVrbo |
![]() *Cozy Cabin nestled in the woods of Big Bear City Cabin | 3 bd · 2 ba · sleeps 10 | $12,354 | $295 | 11% | 4.7★ (187) | 0.2 mi | AirbnbVrbo |
![]() 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 |
![]() Early Check in! Dog & Family Friendly Ski Cabin Cabin | 3 bd · 2 ba · sleeps 7 | $47,050 | $330 | 39% | 4.9★ (71) | 0.2 mi | AirbnbVrbo |
![]() Yogi Bears Den - Close to Lake and Slopes Vacation home | 3 bd · 2 ba · sleeps 8 | $46,421 | $703 | 18% | — | 0.2 mi | Booking |
![]() 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 |
![]() Goldilocks Cabin for All Your Bears Cabin | 3 bd · 2.5 ba · sleeps 6 | $12,894 | $232 | 15% | 5★ (10) | 0.3 mi | AirbnbVrbo |
![]() The Holiday Cabin with Hot Tub & EV Charging Cabin | 3 bd · 2.5 ba · sleeps 8 | $45,326 | $329 | 38% | 5★ (98) | 0.3 mi | AirbnbVrbo |
![]() 3BR Retreat w/Views in Big Bear Lake House | 3 bd · 2 ba · sleeps 8 | $4,649 | $117 | 11% | 1★ (1) | 0.3 mi | Airbnb |
![]() Mountain Views- Gaming Table- Dog Friendly-Firepit House | 3 bd · 2 ba · sleeps 8 | $38,816 | $216 | 49% | 4.8★ (55) | 0.3 mi | AirbnbVrbo |
![]() Bearadise Cabin - Circa 1930s Big Bear Cabin House | 3 bd · 2 ba · sleeps 6 | $1,686 | $205 | 2% | — | 0.3 mi | Airbnb |
![]() Built 2021! 1600 sq ft new home! Rejuvenate/relax House | 3 bd · 2 ba · sleeps 9 | $26,496 | $190 | 38% | 4.8★ (130) | 0.3 mi | AirbnbVrbo |
![]() The GoldenForest: AC+Spa+Arcades+PetsOK+FencedYard Cabin | 3 bd · 2.5 ba · sleeps 8 | $44,404 | $340 | 36% | 5★ (50) | 0.3 mi | Airbnb |
![]() Lookout Lodge Mountain Retreat House | 3 bd · 2 ba · sleeps 6 | $14,978 | $534 | 8% | 5★ (65) | 0.3 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
$31,556
NOI
$14,415
Cash flow /mo
$1,201
Cash needed
$284,700
Cash-on-cash (all cash)
5.1%
ROE (yr 1)
7.8%
Cap rate
5.7%
DSCR
—
Year-1 write-off
$60,210
Year-1 tax shield @ 32%
$19,267
Year-1 return on equity
- Cash flow (annual)$14,415
- Principal paydown (n/a, cash)$0
- Appreciation at%$7,650
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$6,311
- Platform fees (3% of revenue)$947
- Maintenance / capex (5% of revenue)$1,578
- Utilities & supplies$4,200
- HOA$0
- Property tax$4,869
- Insurance (STR-rated)$1,301
Cash needed to close
- Purchase price (all cash)$255,000
- Closing costs (4.0%)$10,200
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$19,267
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
$180,000
Short-life (5/15-yr)
$40,000 · 22%
Year-1 deduction
$60,000
Year-1 tax shield @ 32%
$19,000
Land 29% (county tax record, assessed value split) · building $140,000 over 39 years · new furniture $20,000
Based on: ~1,900 sq ft (from beds), built 1960, 3 bd / 2 ba, unfurnished, listing features (none cost-relevant).
IRS-guide safe-harbor floor: $48,000 in year 1 (15% short-life, $15,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $5,000
Kitchen cabinetsdefault
$10,000 new × 40% good × 1.26 allocation
- $4,100
Kitchen countertopsdefault
$8,200 new × 40% good × 1.26 allocation
- $1,700
Decorative trimdefault
$3,300 new × 40% good × 1.26 allocation
- $200
Mirrorsdefault
$300 new × 40% good × 1.26 allocation
- $600
Shelvingdefault
$1,200 new × 40% good × 1.26 allocation
- $2,400
Window coverings (19)default
$4,800 new × 40% good × 1.26 allocation
- $2,500
Carpet, vinyl & laminate (40% of floors)default
$4,900 new × 40% good × 1.26 allocation
- $3,900
Kitchen & laundry equipment plumbingdefault
$7,800 new × 40% good × 1.26 allocation
- $2,400
Kitchen, laundry & data equipment electricaldefault
$4,700 new × 40% good × 1.26 allocation
- $4,100
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 1.26 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $5,700
Paving: driveway & walks (paved)default
$9,000 new × 50% good × 1.26 allocation
- $5,500
Landscaping (typical)default
$8,700 new × 50% good × 1.26 allocation
- $1,200
Patiosdefault
$1,900 new × 50% good × 1.26 allocation
- $1,200
Decks & porches (attached)default
$1,900 new × 50% good × 1.26 allocation
- $103,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$206,100 new × 40% good × 1.26 allocation
- $10,800
Building plumbing & fixturesdefault
$21,400 new × 40% good × 1.26 allocation
- $10,800
Building electrical & lightingdefault
$21,400 new × 40% good × 1.26 allocation
- $10,800
HVACdefault
$21,400 new × 40% good × 1.26 allocation
- $3,700
Hardwood & tile floorsdefault
$7,300 new × 40% good × 1.26 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $46,200 | $13,500 | $400 | $60,200 |
| 2 | $0 | $0 | $3,600 | $3,600 |
| 3 | $0 | $0 | $3,600 | $3,600 |
| 4 | $0 | $0 | $3,600 | $3,600 |
| 5 | $0 | $0 | $3,600 | $3,600 |
| 6+ | $0 | $0 | $125,000 | $125,000 |
| Total | $46,200 | $13,500 | $139,700 | $199,500 |
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.