STR Yield
← Back to deals
321 E Country Club Blvd

321 E Country Club Blvd

Big Bear City, CA 92314

$255,000

3 bd · 2 ba · Listed 17d ago

View on Realtor.com →
Low confidence

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)

$12,677$29,303$43,720
  • Black bear bunker

    Cabin · 3 bd · 2 ba · sleeps 8 · 72 ft

    Revenue $1,462ADR $210Occ ≈ 2%5★ (1)

    Airbnb

  • Holiday Nights: hot tub & fireside relaxation

    Cabin · 3 bd · 3 ba · sleeps 10 · 203 ft

    Revenue $10,060ADR $619Occ ≈ 4%4.9★ (38)

    Airbnb

  • Corner Cabin • AC • Spa • Game room • Dog Friendly

    Cabin · 3 bd · 2 ba · sleeps 8 · 259 ft

    Revenue $75,134ADR $375Occ ≈ 55%4.8★ (169)

    AirbnbVrbo

  • Atlas Ridge Cabin | NEW! Cozy, Hot Tub, Fireplace

    House · 3 bd · 2 ba · sleeps 6 · 394 ft

    Revenue $5,198ADR $337Occ ≈ 4%5★ (6)

    Airbnb

  • Atlas Ridge Cabin | Cozy, HotTub, Arcade, Firepit

    Cabin · 3 bd · 2 ba · sleeps 6 · 400 ft

    Revenue $1,780ADR $286Occ ≈ 2%5★ (3)

    Airbnb

  • Designer Cottage | Hot tub | fire pit | BBQ grill

    House · 3 bd · 2 ba · sleeps 6 · 476 ft

    Revenue $50,091ADR $293Occ ≈ 47%4.8★ (219)

    AirbnbVrbo

  • Single Level Home w/Entry Ramp In Big Bear

    Cabin · 3 bd · 2 ba · sleeps 6 · 486 ft

    Revenue $12,604ADR $349Occ ≈ 10%5★ (14)

    AirbnbVrboBooking

  • Modern Hideaway • Earthy & Chic 3BR, Game Room, AC

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $40,917ADR $327Occ ≈ 34%4.9★ (47)

    AirbnbVrbo

  • Modern Hideaway in Big Bear

    Vacation home · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $39,087ADR $305Occ ≈ 35%—

    Booking

  • Casa de Oso Big Bear: BBQ Grill!Game Tables & more

    House · 3 bd · 3 ba · sleeps 8 · 0.1 mi

    Revenue $36,755ADR $261Occ ≈ 39%4.8★ (45)

    AirbnbVrbo

Show all 50 comps
  • FOUR SEASON CABIN

    Cabin · 3 bd · 2 ba · sleeps 10 · 0.1 mi

    Revenue $28,977ADR $525Occ ≈ 15%4.7★ (102)

    AirbnbVrbo

  • Cozy Mountain Retreat w/ Jacuzzi & Fireplace

    Cabin · 3 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $38,415ADR $315Occ ≈ 33%4.8★ (382)

    AirbnbVrbo

  • Game Room! Close to Slopes, Village & LAKE PC

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi

    Revenue $47,937ADR $560Occ ≈ 23%4.8★ (17)

    AirbnbVrboBooking

  • Cozy Log Cabin w/ Fenced Yard & Fire Pit, Sleeps 8

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi

    Revenue $19,156ADR $359Occ ≈ 15%5★ (4)

    AirbnbVrboBooking

  • 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)

    Booking

  • 5 Mi to Big Bear Lake: Cozy Cottage w/ Hot Tub

    Cottage · 3 bd · 2.5 ba · sleeps 6 · 0.1 mi

    Revenue $25,307ADR $245Occ ≈ 28%4.7★ (46)

    AirbnbVrbo

  • Luxury Home-Comfy Bed-Hot Tub-Office-Family-Pets

    Cabin · 3 bd · 2 ba · sleeps 5 · 0.1 mi

    Revenue $41,668ADR $285Occ ≈ 40%5★ (125)

    AirbnbVrbo

  • Hot Tub • Vintage Charm • Gated Yard • Poker Table

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $41,600ADR $210Occ ≈ 54%5★ (196)

    AirbnbVrbo

  • Relaxing Bearadise Cottage at Big Bear Lake

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $59,422ADR $509Occ ≈ 32%4.8★ (11)

    AirbnbVrboBooking

  • 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)

    Airbnb

  • 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)

    Booking

  • Charming Cabin for Fall Vibes

    Cabin · 3 bd · 3 ba · sleeps 10 · 0.2 mi

    Revenue $23,889ADR $356Occ ≈ 18%5★ (55)

    AirbnbVrbo

  • Bear's Den Retreat Cabin

    Cabin · 3 bd · 3 ba · sleeps 8 · 0.2 mi

    Revenue $2,776ADR $409Occ ≈ 2%4.8★ (4)

    AirbnbVrbo

  • 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)

    Airbnb

  • Rustic Private Cabin w/ Fireplace, BBQ & Fire Pit

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $38,232ADR $270Occ ≈ 39%5★ (193)

    AirbnbVrbo

  • Maltby Modern 1936 Cabin w/ Hot Tub + Games

    Chalet · 3 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $35,461ADR $463Occ ≈ 21%—

    Booking

  • The Lilac Lodge, The Ultimate Getaway!

    House · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $13,353ADR $230Occ ≈ 16%4.7★ (29)

    AirbnbVrboBooking

  • Carrera Cozy Cabin | FencedBackyard+FirePit+HotTub

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $21,003ADR $602Occ ≈ 10%5★ (27)

    AirbnbVrboBooking

  • Classic Big Bear

    House · 3 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $5,094ADR $262Occ ≈ 5%4.2★ (8)

    AirbnbVrbo

  • Maltby Modern 1936 Cabin w/ Hot Tub + Games

    Cabin · 3 bd · 1.5 ba · sleeps 6 · 0.2 mi

    Revenue $56,216ADR $426Occ ≈ 36%4.5★ (34)

    AirbnbVrboBooking

  • Cozy 3BR | Steps to Trails | Pool Table & BBQ

    Cabin · 3 bd · 2 ba · sleeps 4 · 0.2 mi

    Revenue $9,814ADR $417Occ ≈ 6%5★ (3)

    AirbnbBooking

  • 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)

    Airbnb

  • 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)

    Airbnb

  • Blue Bear Lodge Big Bear- Foosball- Forest Cabin

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $13,782ADR $621Occ ≈ 6%4★ (2)

    AirbnbVrboBooking

  • 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%—

    Booking

  • The Heartfelt Cabin: Best Views, Large Backyard!

    Cabin · 3 bd · 1.5 ba · sleeps 8 · 0.2 mi

    Revenue $10,219ADR $379Occ ≈ 7%4.9★ (9)

    AirbnbBooking

  • Blue Mountain Cottage (dog&kid friendly, hot tub)

    House · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $74,551ADR $292Occ ≈ 70%5★ (366)

    AirbnbVrbo

  • *Cozy Cabin nestled in the woods of Big Bear City

    Cabin · 3 bd · 2 ba · sleeps 10 · 0.2 mi

    Revenue $12,354ADR $295Occ ≈ 11%4.7★ (187)

    AirbnbVrbo

  • Delightful 3-bedroom cabin with hot tub

    Cabin · 3 bd · 2.5 ba · sleeps 7 · 0.2 mi

    Revenue $45,651ADR $233Occ ≈ 54%5★ (55)

    AirbnbVrboBooking

  • Early Check in! Dog & Family Friendly Ski Cabin

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.2 mi

    Revenue $47,050ADR $330Occ ≈ 39%4.9★ (71)

    AirbnbVrbo

  • Yogi Bears Den - Close to Lake and Slopes

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $46,421ADR $703Occ ≈ 18%—

    Booking

  • 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)

    Airbnb

  • Goldilocks Cabin for All Your Bears

    Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.3 mi

    Revenue $12,894ADR $232Occ ≈ 15%5★ (10)

    AirbnbVrbo

  • The Holiday Cabin with Hot Tub & EV Charging

    Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.3 mi

    Revenue $45,326ADR $329Occ ≈ 38%5★ (98)

    AirbnbVrbo

  • 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)

    Airbnb

  • Mountain Views- Gaming Table- Dog Friendly-Firepit

    House · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $38,816ADR $216Occ ≈ 49%4.8★ (55)

    AirbnbVrbo

  • Bearadise Cabin - Circa 1930s Big Bear Cabin

    House · 3 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $1,686ADR $205Occ ≈ 2%—

    Airbnb

  • Built 2021! 1600 sq ft new home! Rejuvenate/relax

    House · 3 bd · 2 ba · sleeps 9 · 0.3 mi

    Revenue $26,496ADR $190Occ ≈ 38%4.8★ (130)

    AirbnbVrbo

  • 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)

    Airbnb

  • Lookout Lodge Mountain Retreat

    House · 3 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $14,978ADR $534Occ ≈ 8%5★ (65)

    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

Financing

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
ROE7.8%
ROE incl. year-1 tax savings (32% bracket, STR loophole)14.5%
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-year property$46,200
  • Kitchen cabinetsdefault

    $10,000 new × 40% good × 1.26 allocation

    $5,000
  • Kitchen countertopsdefault

    $8,200 new × 40% good × 1.26 allocation

    $4,100
  • Decorative trimdefault

    $3,300 new × 40% good × 1.26 allocation

    $1,700
  • Mirrorsdefault

    $300 new × 40% good × 1.26 allocation

    $200
  • Shelvingdefault

    $1,200 new × 40% good × 1.26 allocation

    $600
  • Window coverings (19)default

    $4,800 new × 40% good × 1.26 allocation

    $2,400
  • Carpet, vinyl & laminate (40% of floors)default

    $4,900 new × 40% good × 1.26 allocation

    $2,500
  • Kitchen & laundry equipment plumbingdefault

    $7,800 new × 40% good × 1.26 allocation

    $3,900
  • Kitchen, laundry & data equipment electricaldefault

    $4,700 new × 40% good × 1.26 allocation

    $2,400
  • Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default

    $8,100 new × 40% good × 1.26 allocation

    $4,100
  • Furniture bought newlisting

    $19,500 new × 100% good · bought separately

    $19,500
15-year land improvements$13,500
  • Paving: driveway & walks (paved)default

    $9,000 new × 50% good × 1.26 allocation

    $5,700
  • Landscaping (typical)default

    $8,700 new × 50% good × 1.26 allocation

    $5,500
  • Patiosdefault

    $1,900 new × 50% good × 1.26 allocation

    $1,200
  • Decks & porches (attached)default

    $1,900 new × 50% good × 1.26 allocation

    $1,200
Building, 39-year$139,700
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $206,100 new × 40% good × 1.26 allocation

    $103,800
  • 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

    $10,800
  • Hardwood & tile floorsdefault

    $7,300 new × 40% good × 1.26 allocation

    $3,700

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
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.