
425 Barrett Way
Big Bear City, CA 92314
$525,000
4 bd · 2 ba · 1,440 sqft · Listed today
View on Realtor.com →Year built
1980
Sqft
1,440
Lot sqft
—
HOA / mo
None
Furnished
No
List date
2026-11-12T04:08:18.000000Z
Revenue
Annual revenue
$32,473
ADR
$314
Occupancy
28%
Cleaning fees (12 mo)
$6,126
Confidence
Low (40.46), 34 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $26,536

SuperHost's creation: MiniCastle
House · 4 bd · 2 ba · sleeps 10 · 154 ft
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $39,650ADR $310Occ ≈ 35%5★ (97)


Golden Bear - Family Cabin, Mini Game Table, Fireplace, Barbecue
Vacation home · 4 bd · 2 ba · sleeps 10 · 502 ft
Revenue $39,707ADR $374Occ ≈ 29%—




Skylight Chalet - 4 BR/2.5 Bath Home, Sleeps 8
House · 4 bd · 2.5 ba · sleeps 10 · 0.3 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +3
Revenue $11,527ADR $442Occ ≈ 7%5★ (80)


4-Bedroom Jacuzzi, Car, RV Parking & EV charging
Cabin · 4 bd · 2 ba · sleeps 10 · 0.3 mi
Revenue $19,735ADR $612Occ ≈ 9%5★ (2)

| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() SuperHost's creation: MiniCastle House
| 4 bd · 2 ba · sleeps 10 | $39,650 | $310 | 35% | 5★ (97) | 154 ft | Airbnb |
![]() Fall Retreat Family Cabin Hot Tub+BBQ+Game Room Cabin
| 4 bd · 3 ba · sleeps 10 | $40,779 | $476 | 23% | 5★ (97) | 338 ft | AirbnbVrbo |
![]() Golden Bear - Family Cabin, Mini Game Table, Fireplace, Barbecue Vacation home | 4 bd · 2 ba · sleeps 10 | $39,707 | $374 | 29% | — | 502 ft | Booking |
![]() Laugh, Play & Chill in Big Bear’s Golden Bear Cabin
| 4 bd · 2 ba · sleeps 10 | $26,866 | $266 | 28% | 4.1★ (11) | 0.2 mi | AirbnbVrbo |
![]() 5 Mi to Snow Summit: Cabin w/ Deck & Fireplace Cabin
| 4 bd · 3 ba · sleeps 9 | $11,910 | $397 | 8% | 4.5★ (23) | 0.2 mi | AirbnbVrboBooking |
![]() "Oktoberfest” 20% off New Villa, AC, pool tbl, 10p Villa
| 4 bd · 3 ba · sleeps 10 | $3,030 | $606 | 1% | 4★ (1) | 0.2 mi | AirbnbVrbo |
![]() Skylight Chalet - 4 BR/2.5 Bath Home, Sleeps 8 House
| 4 bd · 2.5 ba · sleeps 10 | $11,527 | $442 | 7% | 5★ (80) | 0.3 mi | Airbnb |
![]() Big Bear Cabana Near Lake | Hot Tub, Shuffleboard House
| 4 bd · 2 ba · sleeps 10 | $5,739 | $352 | 4% | 5★ (1) | 0.3 mi | AirbnbVrboBooking |
![]() 4-Bedroom Jacuzzi, Car, RV Parking & EV charging Cabin | 4 bd · 2 ba · sleeps 10 | $19,735 | $612 | 9% | 5★ (2) | 0.3 mi | Airbnb |
![]() Fun-Filled Big Bear Retreat for Families & Friends House
| 4 bd · 2 ba · sleeps 10 | $23,353 | $306 | 21% | 4.2★ (4) | 0.3 mi | AirbnbVrboBooking |
Show 6 more

Whispering Pines Retreat
House · 4 bd · 3 ba · sleeps 10 · 0.4 mi
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $1,731ADR $288Occ ≈ 2%5★ (1)


Doble your pleasure #2127
Vacation home · 4 bd · 2 ba · sleeps 10 · 0.6 mi
Revenue $39,244ADR $667Occ ≈ 16%—



| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Whispering Pines Retreat House
| 4 bd · 3 ba · sleeps 10 | $1,731 | $288 | 2% | 5★ (1) | 0.4 mi | Airbnb |
![]() Serene Mtn Views, Hiking, Ski, Firepit,Stargaze. Cabin
| 4 bd · 1.5 ba · sleeps 10 | $54,044 | $381 | 39% | 4.9★ (156) | 0.4 mi | AirbnbVrboBooking |
![]() Doble your pleasure #2127 Vacation home | 4 bd · 2 ba · sleeps 10 | $39,244 | $667 | 16% | — | 0.6 mi | Booking |
![]() Gold Mountain Getaway Cabin
| 4 bd · 2 ba · sleeps 10 | $26,205 | $368 | 20% | 4.8★ (58) | 0.7 mi | AirbnbVrbo |
![]() 4BR Cabin Near Big Bear Lake, Ski, Hike EV Charger House
| 4 bd · 3 ba · sleeps 10 | $44,103 | $389 | 31% | 4.8★ (53) | 0.7 mi | AirbnbVrboBooking |
![]() Woodland Hideaway - Stylish, Spacious, Hiking, EV Cabin
| 4 bd · 2 ba · sleeps 9 | $30,312 | $237 | 35% | 5★ (38) | 0.8 mi | AirbnbBooking |
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
$32,473
NOI
$10,728
Cash flow /mo
$894
Cash needed
$569,000
Cash-on-cash (all cash)
1.9%
ROE (yr 1)
4.7%
Cap rate
2.0%
DSCR
—
Year-1 write-off
$165,853
Year-1 tax shield @ 32%
$53,073
Year-1 return on equity
- Cash flow (annual)$10,728
- Principal paydown (n/a, cash)$0
- Appreciation at%$15,750
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)$6,495
- Platform fees (3% of revenue)$974
- Maintenance / capex (5% of revenue)$1,624
- Utilities & supplies$4,200
- HOA$0
- Property tax$6,563
- Insurance (STR-rated)$2,678
Cash needed to close
- Purchase price (all cash)$525,000
- Closing costs (4.0%)$21,000
- Furnishing (bought new)$23,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$53,073
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
$446,000
Short-life (5/15-yr)
$143,000 · 32%
Year-1 deduction
$166,000
Year-1 tax shield @ 32%
$53,000
Land 15% (county tax record, assessed value split) · building $304,000 over 39 years · new furniture $23,000
Based on: 1,440 sq ft, built 1980, 4 bd / 2 ba, unfurnished, listing features (deck, fence, fireplace, flooring types, appliance list, wooded lot).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $106,000 in year 1 (18% short-life, $34,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $13,200
Kitchen cabinetsdefault
$9,000 new × 40% good × 3.68 allocation
- $10,800
Kitchen countertopsdefault
$7,300 new × 40% good × 3.68 allocation
- $3,700
Decorative trimdefault
$2,500 new × 40% good × 3.68 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.68 allocation
- $2,200
Shelvingdefault
$1,500 new × 40% good × 3.68 allocation
- $5,200
Window coverings (14)default
$3,500 new × 40% good × 3.68 allocation
- $13,700
Carpet, vinyl & laminate (100% of floors)listing
$9,300 new × 40% good × 3.68 allocation
- $10,300
Kitchen & laundry equipment plumbingdefault
$7,000 new × 40% good × 3.68 allocation
- $6,200
Kitchen, laundry & data equipment electricaldefault
$4,200 new × 40% good × 3.68 allocation
- $11,900
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)listing
$8,100 new × 40% good × 3.68 allocation
- $23,000
Furniture bought newlisting
$23,000 new × 100% good · bought separately
- $14,500
Paving: driveway & walks (paved)default
$7,900 new × 50% good × 3.68 allocation
- $7,000
Landscaping (minimal)listing
$3,800 new × 50% good × 3.68 allocation
- $2,600
Patiosdefault
$1,400 new × 50% good × 3.68 allocation
- $29,800
Decks & porches (attached)listing
$16,200 new × 50% good × 3.68 allocation
- $11,000
Fencinglisting
$6,000 new × 50% good × 3.68 allocation
- $229,200
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$155,500 new × 40% good × 3.68 allocation
- $23,800
Building plumbing & fixturesdefault
$16,200 new × 40% good × 3.68 allocation
- $22,900
Building electrical & lightingdefault
$15,500 new × 40% good × 3.68 allocation
- $23,900
HVACdefault
$16,200 new × 40% good × 3.68 allocation
- $3,900
Fireplacelisting
$2,600 new × 40% good × 3.68 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $100,600 | $65,000 | $300 | $165,900 |
| 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 | $272,200 | $272,200 |
| Total | $100,600 | $65,000 | $303,600 | $469,200 |
The building's share of the price ($446,000) is 3.7x our depreciated replacement cost of the home ($121,000). 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.