447 Salem Dr
Big Bear City, CA 92314
$524,900
3 bd · 2 ba · Listed 3d ago
View on Realtor.com →Year built
2000
Sqft
—
Lot sqft
7,200
HOA / mo
None
Furnished
Yes
List date
2026-10-08T15:32:48.000000Z
Revenue
Annual revenue
$27,676
ADR
$273
Occupancy
28%
Cleaning fees (12 mo)
$5,495
Confidence
Low (38.89), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $23,723
Ceasar Retreat at Big Bear - Cozy Mountain Alpine Cottage
Vacation home · 3 bd · 2 ba · sleeps 7 · 3 ft
Revenue $7,573ADR $310Occ ≈ 7%—
Spacious Dog-Friendly Home w Hot Tub & Game Room!
House · 3 bd · 2.5 ba · sleeps 8 · 269 ft
Revenue $22,830ADR $422Occ ≈ 15%5★ (53)
Delisted
Whiskey Pines -Close to Snow Play, Oktoberfest, Lake +BBQ+King Bed+Pet friendly
Cabin · 3 bd · 2 ba · sleeps 8 · 308 ft
- Pets OK
- Wifi
- Washer
Revenue $16,034ADR $262Occ ≈ 17%5★ (0)
Lux Pinetree Cabin - Good for Families and Groups
House · 3 bd · 2 ba · sleeps 8 · 522 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +3
Revenue $43,450ADR $289Occ ≈ 41%5★ (70)
Eton 3BR Escape w/Hot Tub
House · 3 bd · 2.5 ba · sleeps 8 · 0.1 mi
Revenue $21,261ADR $270Occ ≈ 22%—
Mountain Escape with Indoor Jacuzzi & Game Room
House · 3 bd · 2.5 ba · sleeps 10 · 0.1 mi
Revenue $40,724ADR $686Occ ≈ 16%4.9★ (25)
Delisted
Tranquil Cabin with Barbecue and Beautiful Outdoor Living Space in Big Bear Lake, California
House · 3 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $5,118ADR $255Occ ≈ 5%—
Delisted
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Ceasar Retreat at Big Bear - Cozy Mountain Alpine Cottage Vacation home | 3 bd · 2 ba · sleeps 7 | $7,573 | $310 | 7% | — | 3 ft | Booking |
Ceasar Retreat at Big Bear - Cozy Mountain Alpine Cabin
| 3 bd · 2 ba · sleeps 7 | $4,778 | $327 | 4% | 4.5★ (2) | 226 ft | AirbnbVrboBooking |
Spacious Dog-Friendly Home w Hot Tub & Game Room! House | 3 bd · 2.5 ba · sleeps 8 | $22,830 | $422 | 15% | 5★ (53) | 269 ft | Delisted |
Whiskey Pines -Close to Snow Play, Oktoberfest, Lake +BBQ+King Bed+Pet friendly Cabin
| 3 bd · 2 ba · sleeps 8 | $16,034 | $262 | 17% | 5★ (0) | 308 ft | Vrbo |
Lux Pinetree Cabin - Good for Families and Groups House
| 3 bd · 2 ba · sleeps 8 | $43,450 | $289 | 41% | 5★ (70) | 522 ft | Airbnb |
Eton 3BR Escape w/Hot Tub House | 3 bd · 2.5 ba · sleeps 8 | $21,261 | $270 | 22% | — | 0.1 mi | Airbnb |
Lazy Bear Den: Billiards+Spa+Arcade+DogsStayFree Cabin
| 3 bd · 2 ba · sleeps 7 | $44,223 | $341 | 36% | 5★ (88) | 0.1 mi | AirbnbVrbo |
Mountain Escape with Indoor Jacuzzi & Game Room House | 3 bd · 2.5 ba · sleeps 10 | $40,724 | $686 | 16% | 4.9★ (25) | 0.1 mi | Delisted |
Haoles Hideaway I Family Cabin Sleeps 6 Cabin
| 3 bd · 2 ba · sleeps 6 | $29,180 | $306 | 26% | 4.8★ (79) | 0.1 mi | AirbnbVrboBooking |
Tranquil Cabin with Barbecue and Beautiful Outdoor Living Space in Big Bear Lake, California House | 3 bd · 2 ba · sleeps 6 | $5,118 | $255 | 5% | — | 0.1 mi | Delisted |
Show 37 more
By ski resort huge yard king beds
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $12,823ADR $273Occ ≈ 13%4.7★ (26)
Near Oktoberfest- AC, Family Friendly, Spacious
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
- A/C
- Free parking
- Wifi
- Kitchen
- +2
Revenue $5,110ADR $242Occ ≈ 6%5★ (2)
Blue Haven Lodge | Peaceful Retreat + Private Yard
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +5
Revenue $59,294ADR $371Occ ≈ 44%5★ (84)
3bd/2ba-Single Story Getaway Summer Cottage
Cabin · 3 bd · 2 ba · sleeps 7 · 0.2 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +1
Revenue $21,965ADR $198Occ ≈ 30%5★ (62)
Belmont Pines Cottage Big Bear~ Mins To Activities~
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $28,308ADR $190Occ ≈ 41%—
Bearfoot Den: Close to Lake!Internet!BBQ!Hot Tub!
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $44,900ADR $207Occ ≈ 59%4.5★ (98)
HotTub+Pet Friendly+King Bed+Huge fenced backyard
Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +2
Revenue $35,832ADR $310Occ ≈ 32%5★ (59)
Walk to Oktoberfest. Cozy A-Frame Cabin
Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.2 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $29,342ADR $236Occ ≈ 34%4.8★ (19)
Cabin Spa Retreat-4 Min Walk 2 Go Carts +WiFi
Cabin · 3 bd · 1 ba · sleeps 8 · 0.3 mi
Revenue $41,374ADR $250Occ ≈ 45%4.7★ (641)
Warm and comfy cabin, high among the trees!
Cabin · 3 bd · 1.5 ba · sleeps 8 · 0.3 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $25,171ADR $247Occ ≈ 28%5★ (51)
Dutch Charmer
House · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $6,350ADR $277Occ ≈ 6%—
Delisted
Rosie's Cabin: Near Lake & Hiking Trails!Foosball!
House · 3 bd · 3 ba · sleeps 6 · 0.3 mi
Revenue $7,069ADR $226Occ ≈ 9%4.8★ (22)
Family Fun, Live Bands, Oktoberfest Is Here!
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $50,243ADR $329Occ ≈ 42%5★ (1)
Woodside Getaway
Cabin · 3 bd · 1 ba · sleeps 8 · 0.3 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +2
Revenue $3,928ADR $245Occ ≈ 4%5★ (1)
Sugarpaw Cottage*SPA*EV Charger
Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $22,455ADR $278Occ ≈ 22%4.8★ (21)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Saul's Cabin~Cozy mountain retreat near slopes. Cabin
| 3 bd · 2 ba · sleeps 10 | $30,835 | $314 | 27% | 4.8★ (60) | 0.2 mi | AirbnbVrbo |
By ski resort huge yard king beds Cabin
| 3 bd · 2 ba · sleeps 6 | $12,823 | $273 | 13% | 4.7★ (26) | 0.2 mi | Airbnb |
Belmont Pines, New remodel, spa ev, pets, Alexa House
| 3 bd · 2 ba · sleeps 8 | $56,034 | $302 | 51% | 4.8★ (7) | 0.2 mi | AirbnbVrbo |
Near Oktoberfest- AC, Family Friendly, Spacious House
| 3 bd · 2 ba · sleeps 8 | $5,110 | $242 | 6% | 5★ (2) | 0.2 mi | Airbnb |
Blue Haven Lodge | Peaceful Retreat + Private Yard Cabin
| 3 bd · 2 ba · sleeps 6 | $59,294 | $371 | 44% | 5★ (84) | 0.2 mi | Airbnb |
Hidden Pines Cabin - Nearby Snow & Play Cabin
| 3 bd · 1.5 ba · sleeps 6 | $19,173 | $288 | 18% | 5★ (71) | 0.2 mi | AirbnbVrboBooking |
Mountain Bliss: Outdoor Hot Tub! Arcade! House
| 3 bd · 2 ba · sleeps 7 | $26,324 | $328 | 22% | 4.8★ (62) | 0.2 mi | AirbnbVrbo |
Belmont Pines at Big Bear- Relaxing Modern Retreat Cabin | 3 bd · 2 ba · sleeps 8 | $18,836 | $374 | 14% | 4.8★ (7) | 0.2 mi | AirbnbBooking |
3bd/2ba-Single Story Getaway Summer Cottage Cabin
| 3 bd · 2 ba · sleeps 7 | $21,965 | $198 | 30% | 5★ (62) | 0.2 mi | Airbnb |
Belmont Pines Cottage Big Bear~ Mins To Activities~ Vacation home | 3 bd · 2 ba · sleeps 8 | $28,308 | $190 | 41% | — | 0.2 mi | Booking |
Hot tub*walk to Snowplay*family cabin Cabin | 3 bd · 1 ba · sleeps 6 | $8,824 | $292 | 8% | 4.7★ (40) | 0.2 mi | AirbnbBooking |
Just Grizzly-Modern-Elegant 3Bed-2bath-Pets OK House
| 3 bd · 2 ba · sleeps 8 | $25,905 | $439 | 16% | 4.9★ (42) | 0.2 mi | AirbnbVrbo |
Bearfoot Den: Close to Lake!Internet!BBQ!Hot Tub! House | 3 bd · 2 ba · sleeps 8 | $44,900 | $207 | 59% | 4.5★ (98) | 0.2 mi | Airbnb |
HotTub+Pet Friendly+King Bed+Huge fenced backyard Cabin
| 3 bd · 2 ba · sleeps 8 | $35,832 | $310 | 32% | 5★ (59) | 0.2 mi | Airbnb |
Family-Friendly Cabin w/ Hot Tub & Foosball Cabin
| 3 bd · 2 ba · sleeps 8 | $17,907 | $585 | 8% | 4.8★ (6) | 0.2 mi | AirbnbVrboBooking |
Walk to Oktoberfest. Cozy A-Frame Cabin Cabin
| 3 bd · 2.5 ba · sleeps 6 | $29,342 | $236 | 34% | 4.8★ (19) | 0.2 mi | Airbnb |
Cabin w/ Game Room Fenced Yard + Firepit + Nr Lake Cabin
| 3 bd · 2 ba · sleeps 8 | $38,092 | $354 | 29% | 5★ (167) | 0.3 mi | AirbnbVrbo |
Spacious Big Bear lake Cabin hiking trails nearby House
| 3 bd · 2.5 ba · sleeps 8 | $16,074 | $308 | 14% | 4.7★ (12) | 0.3 mi | AirbnbVrbo |
Cabin Spa Retreat-4 Min Walk 2 Go Carts +WiFi Cabin | 3 bd · 1 ba · sleeps 8 | $41,374 | $250 | 45% | 4.7★ (641) | 0.3 mi | Airbnb |
Spacious Family Friendly Cabin With Large Backyard House
| 3 bd · 2 ba · sleeps 6 | $30,508 | $150 | 56% | 4.9★ (113) | 0.3 mi | AirbnbVrbo |
*Living Log Cabin*Hot Tub*Relaxing Bear City Area* Cabin
| 3 bd · 2 ba · sleeps 8 | $40,609 | $367 | 30% | 4.4★ (64) | 0.3 mi | AirbnbVrboBooking |
Living Log Cabin#1494 House
| 3 bd · 2 ba · sleeps 8 | $14,605 | $411 | 10% | 5★ (3) | 0.3 mi | AirbnbBooking |
Warm and comfy cabin, high among the trees! Cabin
| 3 bd · 1.5 ba · sleeps 8 | $25,171 | $247 | 28% | 5★ (51) | 0.3 mi | Airbnb |
Dutch Charmer House | 3 bd · 2 ba · sleeps 6 | $6,350 | $277 | 6% | — | 0.3 mi | Delisted |
Rosie's Cabin: Near Lake & Hiking Trails!Foosball! House | 3 bd · 3 ba · sleeps 6 | $7,069 | $226 | 9% | 4.8★ (22) | 0.3 mi | Airbnb |
Family Fun, Live Bands, Oktoberfest Is Here! House
| 3 bd · 2 ba · sleeps 6 | $5,552 | $253 | 6% | 3.6★ (3) | 0.3 mi | AirbnbVrbo |
Family Fun, Live Bands, Oktoberfest Is Here! Vacation home | 3 bd · 2 ba · sleeps 6 | $50,243 | $329 | 42% | 5★ (1) | 0.3 mi | Booking |
Walk to Oktoberfest: Spa, Pool Table, Pets ok Cabin
| 3 bd · 2 ba · sleeps 10 | $60,986 | $375 | 45% | 5★ (252) | 0.3 mi | AirbnbVrbo |
Woodside Getaway Cabin
| 3 bd · 1 ba · sleeps 8 | $3,928 | $245 | 4% | 5★ (1) | 0.3 mi | Airbnb |
Logger's Lodge W/ Spa Cabin | 3 bd · 1 ba · sleeps 8 | $31,306 | $322 | 27% | 5★ (15) | 0.3 mi | AirbnbBooking |
Sugarpaw Cottage*SPA*EV Charger Cabin
| 3 bd · 2 ba · sleeps 8 | $22,455 | $278 | 22% | 4.8★ (21) | 0.3 mi | Airbnb |
Under the Stars, 1 Night Free! Cabin
| 3 bd · 2 ba · sleeps 8 | $23,723 | $380 | 17% | 5★ (84) | 0.3 mi | AirbnbVrboBooking |
Hike, Ski & Explore Big Bear Lake: Cabin w/ Deck! Cabin
| 3 bd · 1.5 ba · sleeps 8 | $20,827 | $255 | 22% | 4.2★ (7) | 0.3 mi | AirbnbVrboBooking |
HotTub Cabin Near Lake with Game Room and Fire Pit Cabin
| 3 bd · 2 ba · sleeps 8 | $69,550 | $270 | 71% | 4.9★ (471) | 0.4 mi | AirbnbVrbo |
Camp Keynote *ModernJapandi*AC*RecRoom*HotTub Cabin
| 3 bd · 2 ba · sleeps 10 | $46,222 | $603 | 21% | 5★ (24) | 0.4 mi | AirbnbVrbo |
Lazzy Bear Lodge Cabin | 3 bd · 2 ba · sleeps 8 | $1,787 | $411 | 1% | 5★ (10) | 0.4 mi | Airbnb |
Winding Retreat | Walk to Oktoberfest & Adventure House
| 3 bd · 2.5 ba · sleeps 8 | $22,903 | $352 | 18% | 4.8★ (13) | 0.4 mi | AirbnbVrboBooking |
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
$27,676
NOI
$7,276
Cash flow /mo
$606
Cash needed
$545,896
Cash-on-cash (all cash)
1.3%
ROE (yr 1)
4.2%
Cap rate
1.4%
DSCR
—
Year-1 write-off
$92,896
Year-1 tax shield @ 32%
$29,727
Year-1 return on equity
- Cash flow (annual)$7,276
- Principal paydown (n/a, cash)$0
- Appreciation at%$15,747
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)$5,535
- Platform fees (3% of revenue)$830
- Maintenance / capex (5% of revenue)$1,384
- Utilities & supplies$4,200
- HOA$0
- Property tax$6,561
- Insurance (STR-rated)$2,677
Cash needed to close
- Purchase price (all cash)$524,900
- Closing costs (4.0%)$20,996
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$29,727
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
$396,000
Short-life (5/15-yr)
$93,000 · 23%
Year-1 deduction
$93,000
Year-1 tax shield @ 32%
$30,000
Land 25% (county tax record, assessed value split) · building $303,000 over 39 years
Based on: ~1,900 sq ft (from beds), built 2000, 3 bd / 2 ba, furnished, listing features (deck, fireplace, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $53,000 in year 1 (13% short-life, $17,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $8,000
Kitchen cabinetsdefault
$10,000 new × 40% good × 2.02 allocation
- $6,600
Kitchen countertopsdefault
$8,200 new × 40% good × 2.02 allocation
- $2,700
Decorative trimdefault
$3,300 new × 40% good × 2.02 allocation
- $200
Mirrorsdefault
$300 new × 40% good × 2.02 allocation
- $1,000
Shelvingdefault
$1,200 new × 40% good × 2.02 allocation
- $3,800
Window coverings (19)default
$4,800 new × 40% good × 2.02 allocation
- $3,300
Carpet, vinyl & laminate (33% of floors)listing
$4,100 new × 40% good × 2.02 allocation
- $7,500
Kitchen & laundry equipment plumbingdefault
$7,800 new × 48% good × 2.02 allocation
- $4,500
Kitchen, laundry & data equipment electricaldefault
$4,700 new × 48% good × 2.02 allocation
- $5,700
Appliances (range, microwave, disposal, refrigerator, washer, dryer)listing
$7,100 new × 40% good × 2.02 allocation
- $7,800
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
- $9,100
Paving: driveway & walks (paved)default
$9,000 new × 50% good × 2.02 allocation
- $8,800
Landscaping (typical)default
$8,700 new × 50% good × 2.02 allocation
- $1,900
Patiosdefault
$1,900 new × 50% good × 2.02 allocation
- $21,600
Decks & porches (attached)listing
$21,400 new × 50% good × 2.02 allocation
- $235,700
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$206,100 new × 57% good × 2.02 allocation
- $20,700
Building plumbing & fixturesdefault
$21,400 new × 48% good × 2.02 allocation
- $20,700
Building electrical & lightingdefault
$21,400 new × 48% good × 2.02 allocation
- $17,300
HVACdefault
$21,400 new × 40% good × 2.02 allocation
- $6,600
Hardwood & tile floorsdefault
$8,200 new × 40% good × 2.02 allocation
- $2,100
Fireplacelisting
$2,600 new × 40% good × 2.02 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $51,200 | $41,300 | $300 | $92,900 |
| 2 | $0 | $0 | $7,800 | $7,800 |
| 3 | $0 | $0 | $7,800 | $7,800 |
| 4 | $0 | $0 | $7,800 | $7,800 |
| 5 | $0 | $0 | $7,800 | $7,800 |
| 6+ | $0 | $0 | $271,600 | $271,600 |
| Total | $51,200 | $41,300 | $303,100 | $395,600 |
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.