824 Mountain Ln
Big Bear City, CA 92314
$539,000
3 bd · 2 ba · 1,301 sqft · Listed 23d ago
View on Realtor.com →Year built
1979
Sqft
1,301
Lot sqft
7,802
HOA / mo
$0
Furnished
No
List date
2026-09-06T18:18:15.000000Z
Revenue
Annual revenue
$31,890
ADR
$261
Occupancy
33%
Cleaning fees (12 mo)
$6,532
Confidence
Low (36.27), 50 comps
Comp revenue range (p25 / median / p75)
Belmont Pines Cottage Big Bear~ Mins To Activities~
Vacation home · 3 bd · 2 ba · sleeps 8 · 223 ft
Revenue $26,687ADR $190Occ ≈ 38%—
Near Oktoberfest- AC, Family Friendly, Spacious
House · 3 bd · 2 ba · sleeps 8 · 292 ft
Revenue $3,753ADR $278Occ ≈ 4%5★ (2)
Tranquil Cabin with Barbecue and Beautiful Outdoor Living Space in Big Bear Lake, California
House · 3 bd · 2 ba · sleeps 6 · 328 ft
Revenue $4,818ADR $254Occ ≈ 5%—
Mountain Escape with Indoor Jacuzzi & Game Room
House · 3 bd · 2.5 ba · sleeps 10 · 371 ft
Revenue $42,348ADR $664Occ ≈ 17%4.9★ (25)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Belmont Pines at Big Bear- Relaxing Modern Retreat Cabin | 3 bd · 2 ba · sleeps 8 | $18,206 | $374 | 13% | 4.8★ (7) | 220 ft | AirbnbVrboBooking |
Belmont Pines Cottage Big Bear~ Mins To Activities~ Vacation home | 3 bd · 2 ba · sleeps 8 | $26,687 | $190 | 38% | — | 223 ft | Booking |
Belmont Pines, New remodel, spa ev, pets, Alexa House | 3 bd · 2 ba · sleeps 8 | $51,448 | $317 | 44% | 4.8★ (7) | 266 ft | AirbnbVrbo |
Near Oktoberfest- AC, Family Friendly, Spacious House | 3 bd · 2 ba · sleeps 8 | $3,753 | $278 | 4% | 5★ (2) | 292 ft | Airbnb |
Cabin w/ Game Room Fenced Yard + Firepit + Nr Lake Cabin | 3 bd · 2 ba · sleeps 8 | $38,446 | $351 | 30% | 5★ (165) | 328 ft | AirbnbVrbo |
Tranquil Cabin with Barbecue and Beautiful Outdoor Living Space in Big Bear Lake, California House | 3 bd · 2 ba · sleeps 6 | $4,818 | $254 | 5% | — | 328 ft | Vrbo |
Haoles Hideaway I Family Cabin Sleeps 6 Cabin | 3 bd · 2 ba · sleeps 6 | $29,114 | $306 | 26% | 4.8★ (79) | 331 ft | AirbnbVrboBooking |
Mountain Escape with Indoor Jacuzzi & Game Room House | 3 bd · 2.5 ba · sleeps 10 | $42,348 | $664 | 17% | 4.9★ (25) | 371 ft | Airbnb |
Family-Friendly Cabin w/ Hot Tub & Foosball Cabin | 3 bd · 2 ba · sleeps 8 | $17,863 | $585 | 8% | 4.8★ (6) | 407 ft | AirbnbVrboBooking |
Lazy Bear Den: Billiards+Spa+Arcade+DogsStayFree Cabin | 3 bd · 2 ba · sleeps 7 | $43,739 | $340 | 35% | 5★ (87) | 430 ft | AirbnbVrbo |
Show all 50 comps
By ski resort huge yard king beds
Cabin · 3 bd · 2 ba · sleeps 6 · 512 ft
Revenue $10,650ADR $273Occ ≈ 11%4.7★ (26)
HotTub+Pet Friendly+King Bed+Huge fenced backyard
Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $35,151ADR $312Occ ≈ 31%5★ (57)
Spacious Dog-Friendly Home w Hot Tub & Game Room!
House · 3 bd · 2.5 ba · sleeps 8 · 0.2 mi
Revenue $22,830ADR $422Occ ≈ 15%5★ (53)
Lux Pinetree Cabin - Good for Families and Groups
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $42,470ADR $290Occ ≈ 40%5★ (70)
3bd/2ba-Single Story Getaway Summer Cottage
Cabin · 3 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $23,990ADR $198Occ ≈ 33%5★ (62)
Blue Haven Lodge | Peaceful Retreat + Private Yard
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $58,911ADR $383Occ ≈ 42%5★ (83)
Ceasar Retreat at Big Bear - Cozy Mountain Alpine Cottage
Vacation home · 3 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $6,815ADR $309Occ ≈ 6%—
Ski, Hike & Unwind: Big Bear Gem 3 Mi to Slopes!
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $39,135ADR $319Occ ≈ 34%5★ (1)
Walk to Oktoberfest. Cozy A-Frame Cabin
Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.2 mi
Revenue $29,886ADR $234Occ ≈ 35%4.8★ (16)
Snowy Creek-Mins 2 Tubing Lifts Village Spa DogsOK
Cabin · 3 bd · 2 ba · sleeps 10 · 0.2 mi
Revenue $38,946ADR $456Occ ≈ 23%5★ (50)
Historic Home~Air Conditioning~Arcade~Spa~Dog OK
Cabin · 3 bd · 2.5 ba · sleeps 10 · 0.3 mi
Revenue $59,094ADR $365Occ ≈ 44%5★ (191)
Whiskey Pines -Close to Snow Play, Oktoberfest, Lake +BBQ+King Bed+Pet friendly
Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $14,952ADR $262Occ ≈ 16%5★ (0)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Pine View Escape Cabin | 3 bd · 2 ba · sleeps 12 | $43,158 | $490 | 24% | 4.2★ (10) | 443 ft | AirbnbVrboBooking |
Hidden Pines Cabin - Nearby Snow & Play Cabin | 3 bd · 1.5 ba · sleeps 6 | $18,422 | $290 | 17% | 5★ (70) | 482 ft | AirbnbVrboBooking |
Eton 3BR Escape w/Hot Tub House | 3 bd · 2.5 ba · sleeps 8 | $18,999 | $270 | 19% | — | 502 ft | AirbnbVrbo |
By ski resort huge yard king beds Cabin | 3 bd · 2 ba · sleeps 6 | $10,650 | $273 | 11% | 4.7★ (26) | 512 ft | Airbnb |
Just Grizzly-Modern-Elegant 3Bed-2bath-Pets OK House | 3 bd · 2 ba · sleeps 8 | $26,946 | $420 | 18% | 4.9★ (41) | 0.1 mi | AirbnbVrbo |
HotTub+Pet Friendly+King Bed+Huge fenced backyard Cabin | 3 bd · 2 ba · sleeps 8 | $35,151 | $312 | 31% | 5★ (57) | 0.1 mi | Airbnb |
Walk to Oktoberfest: Spa, Pool Table, Pets ok Cabin | 3 bd · 2 ba · sleeps 10 | $61,169 | $380 | 44% | 5★ (250) | 0.2 mi | AirbnbVrbo |
HotTub Cabin Near Lake with Game Room and Fire Pit Cabin | 3 bd · 2 ba · sleeps 8 | $68,344 | $269 | 70% | 4.9★ (468) | 0.2 mi | AirbnbVrbo |
Saul's Cabin~Cozy mountain retreat near slopes. Cabin | 3 bd · 2 ba · sleeps 10 | $28,781 | $320 | 25% | 4.8★ (55) | 0.2 mi | AirbnbVrbo |
Camp Keynote *ModernJapandi*AC*RecRoom*HotTub Cabin | 3 bd · 2 ba · sleeps 10 | $42,942 | $612 | 19% | 5★ (24) | 0.2 mi | AirbnbVrbo |
Under the Stars, 1 Night Free! Cabin | 3 bd · 2 ba · sleeps 8 | $23,704 | $379 | 17% | 5★ (84) | 0.2 mi | AirbnbVrboBooking |
Ceasar Retreat at Big Bear - Cozy Mountain Alpine Cabin | 3 bd · 2 ba · sleeps 7 | $4,247 | $343 | 3% | 4.5★ (2) | 0.2 mi | AirbnbVrboBooking |
Cabin Spa Retreat-4 Min Walk 2 Go Carts +WiFi Cabin | 3 bd · 1 ba · sleeps 8 | $41,531 | $242 | 47% | 4.7★ (641) | 0.2 mi | AirbnbVrbo |
Lazzy Bear Lodge Cabin | 3 bd · 2 ba · sleeps 8 | $1,787 | $411 | 1% | 5★ (10) | 0.2 mi | AirbnbVrbo |
Spacious Dog-Friendly Home w Hot Tub & Game Room! House | 3 bd · 2.5 ba · sleeps 8 | $22,830 | $422 | 15% | 5★ (53) | 0.2 mi | Airbnb |
Lux Pinetree Cabin - Good for Families and Groups House | 3 bd · 2 ba · sleeps 8 | $42,470 | $290 | 40% | 5★ (70) | 0.2 mi | Airbnb |
Hot Tub, Game Room, Pool Table, Air Hockey Cabin | 3 bd · 2.5 ba · sleeps 8 | $62,823 | $737 | 23% | 5★ (4) | 0.2 mi | AirbnbVrboBooking |
3bd/2ba-Single Story Getaway Summer Cottage Cabin | 3 bd · 2 ba · sleeps 7 | $23,990 | $198 | 33% | 5★ (62) | 0.2 mi | Airbnb |
Mountain Bliss: Outdoor Hot Tub! Arcade! House | 3 bd · 2 ba · sleeps 7 | $26,460 | $325 | 22% | 4.8★ (62) | 0.2 mi | AirbnbVrbo |
Bearfoot Den: Close to Lake!Internet!BBQ!Hot Tub! House | 3 bd · 2 ba · sleeps 8 | $44,335 | $207 | 59% | 4.5★ (98) | 0.2 mi | AirbnbVrbo |
Blue Haven Lodge | Peaceful Retreat + Private Yard Cabin | 3 bd · 2 ba · sleeps 6 | $58,911 | $383 | 42% | 5★ (83) | 0.2 mi | Airbnb |
Spacious Family Friendly Cabin With Large Backyard House | 3 bd · 2 ba · sleeps 6 | $31,016 | $150 | 57% | 4.9★ (113) | 0.2 mi | AirbnbVrbo |
Dutch Charmer House | 3 bd · 2 ba · sleeps 6 | $6,350 | $277 | 6% | — | 0.2 mi | Airbnb |
Walk2OKTOBERFEST-Arcade- Firepit-Fenced-DogsOk-A/C Cabin | 3 bd · 1 ba · sleeps 8 | $45,568 | $276 | 45% | 5★ (244) | 0.2 mi | AirbnbVrbo |
Ceasar Retreat at Big Bear - Cozy Mountain Alpine Cottage Vacation home | 3 bd · 2 ba · sleeps 7 | $6,815 | $309 | 6% | — | 0.2 mi | Booking |
Ski, Hike & Unwind: Big Bear Gem 3 Mi to Slopes! House | 3 bd · 2 ba · sleeps 6 | $4,799 | $255 | 5% | 1★ (1) | 0.2 mi | AirbnbVrbo |
Ski, Hike & Unwind: Big Bear Gem 3 Mi to Slopes! Vacation home | 3 bd · 2 ba · sleeps 6 | $39,135 | $319 | 34% | 5★ (1) | 0.2 mi | Booking |
Dream Moon House + Spa + Game Room + Large Yard! House | 3 bd · 2.5 ba · sleeps 8 | $50,362 | $367 | 38% | 4.7★ (18) | 0.2 mi | AirbnbVrbo |
Walk to Oktoberfest. Cozy A-Frame Cabin Cabin | 3 bd · 2.5 ba · sleeps 6 | $29,886 | $234 | 35% | 4.8★ (16) | 0.2 mi | Airbnb |
Pet Friendly! Firepit! Fenced Backyard! House | 3 bd · 1 ba · sleeps 6 | $20,497 | $236 | 24% | 5★ (20) | 0.2 mi | AirbnbVrbo |
Woodside Getaway Cabin | 3 bd · 1 ba · sleeps 8 | $2,446 | $244 | 3% | 5★ (1) | 0.2 mi | Airbnb |
Logger's Lodge W/ Spa Cabin | 3 bd · 1 ba · sleeps 8 | $28,882 | $322 | 25% | 5★ (15) | 0.2 mi | AirbnbVrboBooking |
Snowy Creek-Mins 2 Tubing Lifts Village Spa DogsOK Cabin | 3 bd · 2 ba · sleeps 10 | $38,946 | $456 | 23% | 5★ (50) | 0.2 mi | Airbnb |
Rosie's Cabin: Near Lake & Hiking Trails!Foosball! House | 3 bd · 3 ba · sleeps 6 | $7,077 | $226 | 9% | 4.8★ (22) | 0.2 mi | AirbnbVrbo |
Spacious Big Bear lake Cabin hiking trails nearby House | 3 bd · 2.5 ba · sleeps 8 | $15,926 | $308 | 14% | 4.7★ (11) | 0.2 mi | AirbnbVrbo |
Cozy Cabin w/ Fireplace, Spa, BBQ Grill, Fire Pit Cabin | 3 bd · 1 ba · sleeps 8 | $12,667 | $222 | 16% | 5★ (17) | 0.2 mi | AirbnbVrbo |
Fireplace, Firepit, BBQ, Oktoberfest, Tubing Cabin | 3 bd · 2 ba · sleeps 8 | $28,777 | $350 | 23% | 5★ (52) | 0.3 mi | AirbnbVrboBooking |
Historic Home~Air Conditioning~Arcade~Spa~Dog OK Cabin | 3 bd · 2.5 ba · sleeps 10 | $59,094 | $365 | 44% | 5★ (191) | 0.3 mi | Airbnb |
Whiskey Pines -Close to Snow Play, Oktoberfest, Lake +BBQ+King Bed+Pet friendly Cabin | 3 bd · 2 ba · sleeps 8 | $14,952 | $262 | 16% | 5★ (0) | 0.3 mi | Vrbo |
Alpine Chalet House | 3 bd · 2 ba · sleeps 6 | $392 | $196 | 1% | — | 0.3 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
Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$31,890
NOI
$10,083
Cash flow /mo
-$2,064
Cash needed
$175,810
Cash-on-cash
-14.1%
ROE (yr 1)
-2.9%
Cap rate
1.9%
DSCR
0.29
Year-1 write-off
$172,697
Year-1 tax shield @ 32%
$55,263
Year-1 return on equity
- Cash flow (annual)-$24,771
- Principal paydown$3,527
- Appreciation at%$16,170
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$6,378
- Platform fees (3% of revenue)$957
- Maintenance / capex (5% of revenue)$1,595
- Utilities & supplies$4,200
- HOA$0
- Property tax$6,738
- Insurance (STR-rated)$2,749
Cash needed to close
- Down payment (25%)$134,750
- Closing costs (4.0%)$21,560
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$55,263
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
$431,000
Short-life (5/15-yr)
$152,000 · 35%
Year-1 deduction
$173,000
Year-1 tax shield @ 32%
$55,000
Land 20% (county tax record, assessed value split) · building $279,000 over 39 years · new furniture $20,000
Based on: 1,301 sq ft, built 1979, 3 bd / 2 ba, unfurnished, listing features (deck, patio, fence, fireplace, stone counters).
IRS-guide safe-harbor floor: $115,000 in year 1 (22% short-life, $37,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $12,600
Kitchen cabinetsdefault
$8,700 new × 40% good × 3.64 allocation
- $12,900
Kitchen countertops (stone)listing
$8,800 new × 40% good × 3.64 allocation
- $3,300
Decorative trimdefault
$2,300 new × 40% good × 3.64 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.64 allocation
- $1,700
Shelvingdefault
$1,200 new × 40% good × 3.64 allocation
- $4,700
Window coverings (13)default
$3,300 new × 40% good × 3.64 allocation
- $4,900
Carpet, vinyl & laminate (40% of floors)default
$3,300 new × 40% good × 3.64 allocation
- $9,800
Kitchen & laundry equipment plumbingdefault
$6,700 new × 40% good × 3.64 allocation
- $5,900
Kitchen, laundry & data equipment electricaldefault
$4,100 new × 40% good × 3.64 allocation
- $11,800
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 3.64 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $13,600
Paving: driveway & walks (paved)default
$7,500 new × 50% good × 3.64 allocation
- $13,100
Landscaping (typical)default
$7,200 new × 50% good × 3.64 allocation
- $10,700
Patioslisting
$5,900 new × 50% good × 3.64 allocation
- $26,700
Decks & porches (attached)listing
$14,600 new × 50% good × 3.64 allocation
- $10,900
Fencinglisting
$6,000 new × 50% good × 3.64 allocation
- $9,100
Gazebo / pergolalisting
$5,000 new × 50% good × 3.64 allocation
- $205,000
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$140,700 new × 40% good × 3.64 allocation
- $21,300
Building plumbing & fixturesdefault
$14,600 new × 40% good × 3.64 allocation
- $20,100
Building electrical & lightingdefault
$13,800 new × 40% good × 3.64 allocation
- $21,400
HVACdefault
$14,700 new × 40% good × 3.64 allocation
- $7,300
Hardwood & tile floorsdefault
$5,000 new × 40% good × 3.64 allocation
- $3,800
Fireplacelisting
$2,600 new × 40% good × 3.64 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $87,700 | $84,100 | $900 | $172,700 |
| 2 | $0 | $0 | $7,200 | $7,200 |
| 3 | $0 | $0 | $7,200 | $7,200 |
| 4 | $0 | $0 | $7,200 | $7,200 |
| 5 | $0 | $0 | $7,200 | $7,200 |
| 6+ | $0 | $0 | $249,400 | $249,400 |
| Total | $87,700 | $84,100 | $278,900 | $450,700 |
The building's share of the price ($431,000) is 3.6x our depreciated replacement cost of the home ($118,000). 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 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.