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Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium

1325 E Big Bear Blvd

1325 E Big Bear Blvd

Big Bear City, CA 92314

$499,000

3 bd · 2 ba · Listed 31d ago

View on Realtor.com →
Negative cash flow

Year built

2001

Sqft

—

Lot sqft

8,000

HOA / mo

None

Furnished

No

List date

2026-08-29T20:05:39.000000Z

Revenue

Annual revenue

$26,115

ADR

$241

Occupancy

30%

Cleaning fees (12 mo)

$5,562

Confidence

Low (43.85), 48 comps

Comp revenue range (p25 / median / p75)

$17,179$23,721$32,361
  • HOME SWEET HOME sleeps 7- Enjoy the Forest

    House · 3 bd · 2 ba · sleeps 7 · 279 ft

    Revenue $22,687ADR $198Occ ≈ 31%4.8★ (83)

    Airbnb

  • Stylish Family Cabin w/ Pac-Man & Stone Fireplace!

    Cabin · 3 bd · 2 ba · sleeps 6 · 289 ft

    Revenue $10,028ADR $250Occ ≈ 11%4.9★ (25)

    Airbnb

  • Bear Meadow -Create your Big Bear Memories

    House · 3 bd · 2 ba · sleeps 9 · 322 ft

    Revenue $17,104ADR $468Occ ≈ 10%4.8★ (45)

    Airbnb

  • The Bears Lair Perfect for family w-full Amenities

    Cabin · 3 bd · 2 ba · sleeps 10 · 394 ft

    Revenue $25,276ADR $267Occ ≈ 26%4.5★ (30)

    AirbnbVrboBooking

  • Sweet Cabin Gateway | Cozy Big Bear Retreat Minutes From Adventure

    Vacation home · 3 bd · 2 ba · sleeps 6 · 463 ft

    Revenue $20,932ADR $427Occ ≈ 13%—

    Booking

  • Sweet Cabin Home Gateway #2576

    Vacation home · 3 bd · 1 ba · sleeps 6 · 463 ft

    Revenue $21,687ADR $442Occ ≈ 13%—

    Booking

  • Family friendly cozy cabin in Big Bear

    Cabin · 3 bd · 1.5 ba · sleeps 9 · 0.1 mi

    Revenue $25,832ADR $327Occ ≈ 22%4.8★ (5)

    Vrbo

  • First Chair Lair

    Cabin · 3 bd · 1.5 ba · sleeps 9 · 0.1 mi

    Revenue $19,716ADR $245Occ ≈ 22%5★ (96)

    Airbnb

  • 3 bedroom with fireplace + deck - Emerald Retreat

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

    Revenue $7,496ADR $168Occ ≈ 12%5★ (5)

    Airbnb

  • Malabar Mountain Cabin Tucked in Forest Pine View.

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $24,255ADR $148Occ ≈ 45%4.7★ (18)

    AirbnbVrboBooking

Show all 48 comps
  • Gold Rush Retreat, Sleeps 10, Mountain Views

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

    Revenue $34,600ADR $251Occ ≈ 38%4.9★ (77)

    Airbnb

  • Play Big Bear #2580

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

    Revenue $13,048ADR $431Occ ≈ 8%—

    Booking

  • *Play Big Bear* Fun-Packed BB City Family Retreat*

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

    Revenue $15,539ADR $274Occ ≈ 16%5★ (3)

    AirbnbBooking

  • Play Big Bear - Relaxing Bear City Family Retreat-

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

    Revenue $29,403ADR $361Occ ≈ 22%3★ (2)

    AirbnbVrbo

  • Pet-friendly cabin with Mountain Views

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

    Revenue $30,987ADR $173Occ ≈ 49%5★ (50)

    AirbnbVrboBooking

  • Private Hot Tub • Game Room • Mountain Views

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

    Revenue $54,961ADR $280Occ ≈ 54%5★ (174)

    Airbnb

  • The Lazy Bear Inn- Family Friendly Game Room & Spa

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

    Revenue $23,150ADR $332Occ ≈ 19%4.8★ (50)

    AirbnbVrbo

  • Pet Friendly Pickleball Paradise and Hot Tub

    House · 3 bd · 2.5 ba · sleeps 8 · 0.2 mi

    Revenue $43,302ADR $283Occ ≈ 42%5★ (49)

    AirbnbVrboBooking

  • Cozy Mountain Cabin w/ Hot Tub, Fireplace & Deck

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

    Revenue $5,036ADR $296Occ ≈ 5%5★ (6)

    Airbnb

  • Central AC! Maple Ridge Getaway in Big Bear

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

    Revenue $32,666ADR $340Occ ≈ 26%5★ (124)

    AirbnbVrbo

  • 🍁 MalaBear Lodge in the🌲 🌲15 min to 🏔 Private Spa

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

    Revenue $40,027ADR $346Occ ≈ 32%4.9★ (182)

    AirbnbVrboBooking

  • Relaxing Bruin Chalet at Big Bear City- Minutes to Activities

    Vacation home · 3 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $45,836ADR $478Occ ≈ 26%4.7★ (4)

    Booking

  • Le’s Serenity Cozy Cabin Hot Tub, Games, A.C.

    Cabin · 3 bd · 2 ba · sleeps 10 · 0.3 mi

    Revenue $32,259ADR $292Occ ≈ 30%4.8★ (21)

    AirbnbVrboBooking

  • Big Bear Intrigue

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

    Revenue $25,162ADR $221Occ ≈ 31%5★ (114)

    Airbnb

  • Top 1% Home! StunningViews, GameRoom, AC, FirePit

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

    Revenue $67,790ADR $269Occ ≈ 69%5★ (190)

    AirbnbVrboBooking

  • Modern Cabin w/Mtn Views/Pool Table/Jacuzzi for 8

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

    Revenue $41,893ADR $534Occ ≈ 21%4.8★ (334)

    AirbnbVrbo

  • Bear Paw Lodge *Cozy home w/ fireplace & game room

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

    Revenue $17,293ADR $253Occ ≈ 19%4.8★ (43)

    Airbnb

  • Cozy BearPaw Cave Cabin

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

    Revenue $17,204ADR $314Occ ≈ 15%5★ (48)

    AirbnbVrbo

  • Moody Lodge • Hot Tub • Darts

    House · 3 bd · 3 ba · sleeps 7 · 0.3 mi

    Revenue $36,656ADR $314Occ ≈ 32%5★ (202)

    Airbnb

  • Hot Tub! Family! Close to Forest / Slopes/Lake PEA

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

    Revenue $7,453ADR $551Occ ≈ 4%4.5★ (8)

    AirbnbVrboBooking

  • Cozy Cabin! Peacefully Located, Spa & Karaoke Fun!

    Cabin · 3 bd · 1 ba · sleeps 9 · 0.4 mi

    Revenue $23,187ADR $483Occ ≈ 13%4.8★ (39)

    AirbnbVrbo

  • Cozy Cabin: Your Big Bear Retreat with jaccuzi

    House · 3 bd · 2.5 ba · sleeps 8 · 0.4 mi

    Revenue $20,714ADR $388Occ ≈ 15%4.7★ (14)

    Airbnb

  • Adorable cabin! New & Modern! Close to Lake/Slopes

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi

    Revenue $31,567ADR $332Occ ≈ 26%4.7★ (6)

    AirbnbVrboBooking

  • Hot Tub Soaks & Outdoor Fun: Cabin Near Bear Mtn

    Cabin · 3 bd · 1 ba · sleeps 9 · 0.4 mi

    Revenue $5,931ADR $307Occ ≈ 5%4.2★ (4)

    AirbnbVrboBooking

  • Bufflehead Cottage: Pool Table!Spa!Mountain Views!

    House · 3 bd · 2 ba · sleeps 8 · 0.4 mi

    Revenue $10,185ADR $0Occ ≈ —4.3★ (27)

    Airbnb

  • PK Serene 3BR Cabin w/ Hot Tub & Outdoor Projector

    House · 3 bd · 2.5 ba · sleeps 8 · 0.4 mi

    Revenue $25,009ADR $380Occ ≈ 18%4.8★ (389)

    AirbnbVrbo

  • The Timberline | A 3BR Hideaway

    House · 3 bd · 2 ba · sleeps 8 · 0.4 mi

    Revenue $17,336ADR $368Occ ≈ 13%4.8★ (25)

    AirbnbVrbo

  • Dutch Hideaway-3bed W/Gameroom

    House · 3 bd · 2 ba · sleeps 8 · 0.4 mi

    Revenue $13,797ADR $428Occ ≈ 9%4.8★ (6)

    AirbnbVrbo

  • The Bear Necessities

    Cabin · 3 bd · 2 ba · sleeps 99 · 0.4 mi

    Revenue $26,864ADR $165Occ ≈ 45%5★

    Vrbo

  • Three 3's Cabin|Gated, AC, dogs ok, Spa, Lrg Yard

    Cabin · 3 bd · 2.5 ba · sleeps 7 · 0.4 mi

    Revenue $26,723ADR $223Occ ≈ 33%4.7★ (29)

    AirbnbVrbo

  • Papa Joe's Cabin

    Cabin · 3 bd · 1.5 ba · sleeps 8 · 0.5 mi

    Revenue $12,714ADR $221Occ ≈ 16%4.6★ (110)

    AirbnbBooking

  • Big Bear Retreat w/ Hot Tub and fenced backyard!

    Vacation home · 3 bd · 1.5 ba · sleeps 6 · 0.5 mi

    Revenue $19,471ADR $220Occ ≈ 24%5★ (109)

    Airbnb

  • Maple Ridge by Rather Be Properties

    Vacation home · 3 bd · 2 ba · sleeps 10 · 0.5 mi

    Revenue $1,750ADR $230Occ ≈ 2%—

    Booking

  • ask_4_Early Check-In/Late-Checkout_@ShakaHouse

    House · 3 bd · 2 ba · sleeps 8 · 0.5 mi

    Revenue $50,048ADR $252Occ ≈ 54%4.9★ (146)

    AirbnbVrbo

  • Modern Home, Hot Tub, Pool Table, Open Family Room

    House · 3 bd · 2.5 ba · sleeps 10 · 0.5 mi

    Revenue $30,485ADR $378Occ ≈ 22%5★ (29)

    Airbnb

  • Big Bear-Epic Views, Fire Pits, Hot Tub, Theater!

    House · 3 bd · 2 ba · sleeps 8 · 0.5 mi

    Revenue $59,182ADR $340Occ ≈ 48%5★ (158)

    AirbnbVrbo

  • Pet-Friendly Big Bear Cabin ~ 6 Mi to Ski Resorts!

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.5 mi

    Revenue $20,495ADR $327Occ ≈ 17%4.8★ (50)

    AirbnbVrboBooking

  • Modern Big Bear Cabin w Game Room, Big Fenced Yard

    House · 3 bd · 2.5 ba · sleeps 8 · 0.6 mi

    Revenue $51,036ADR $268Occ ≈ 52%5★ (88)

    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
Term

Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium

Est. revenue

$26,115

NOI

$6,569

Cash flow /mo

-$2,142

Cash needed

$164,210

Cash-on-cash

-15.6%

ROE (yr 1)

-4.5%

Cap rate

1.3%

DSCR

0.20

Year-1 write-off

$117,670

Year-1 tax shield @ 32%

$37,654

Year-1 return on equity

  • Cash flow (annual)-$25,698
  • Principal paydown$3,265
  • Appreciation at%$14,970
ROE-4.5%
ROE incl. year-1 tax savings (32% bracket, STR loophole)18.4%
Opex, cash-needed & tax-savings breakdown

Annual operating expenses

  • Management (20% of revenue)$5,223
  • Platform fees (3% of revenue)$783
  • Maintenance / capex (5% of revenue)$1,306
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$6,238
  • Insurance (STR-rated)$2,545

Cash needed to close

  • Down payment (25%)$124,750
  • Closing costs (4.0%)$19,960
  • Furnishing (bought new)$19,500

Tax savings if the STR loophole applies

  • Tax shield @ 32%$37,654

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

$399,000

Short-life (5/15-yr)

$97,000 · 24%

Year-1 deduction

$118,000

Year-1 tax shield @ 32%

$38,000

Land 20% (county tax record, assessed value split) · building $303,000 over 39 years · new furniture $20,000

Based on: ~1,900 sq ft (from beds), built 2001, 3 bd / 2 ba, unfurnished, listing features (deck, fence, fireplace, flooring types, appliance list).

IRS-guide safe-harbor floor: $78,000 in year 1 (14% short-life, $25,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$69,000
  • Kitchen cabinetsdefault

    $10,000 new × 40% good × 2.00 allocation

    $8,000
  • Kitchen countertopsdefault

    $8,200 new × 40% good × 2.00 allocation

    $6,500
  • Decorative trimdefault

    $3,300 new × 40% good × 2.00 allocation

    $2,700
  • Mirrorsdefault

    $300 new × 40% good × 2.00 allocation

    $200
  • Shelvingdefault

    $1,200 new × 40% good × 2.00 allocation

    $1,000
  • Window coverings (19)default

    $4,800 new × 40% good × 2.00 allocation

    $3,800
  • Carpet, vinyl & laminate (100% of floors)listing

    $12,200 new × 40% good × 2.00 allocation

    $9,800
  • Kitchen & laundry equipment plumbingdefault

    $7,800 new × 50% good × 2.00 allocation

    $7,800
  • Kitchen, laundry & data equipment electricaldefault

    $4,700 new × 50% good × 2.00 allocation

    $4,700
  • Appliances (range, dishwasher, disposal, refrigerator, dryer)listing

    $6,400 new × 40% good × 2.00 allocation

    $5,100
  • Furniture bought newlisting

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

    $19,500
15-year land improvements$47,000
  • Paving: driveway & walks (paved)default

    $9,000 new × 50% good × 2.00 allocation

    $9,000
  • Landscaping (typical)default

    $8,700 new × 50% good × 2.00 allocation

    $8,700
  • Patiosdefault

    $1,900 new × 50% good × 2.00 allocation

    $1,900
  • Decks & porches (attached)listing

    $21,400 new × 50% good × 2.00 allocation

    $21,400
  • Fencinglisting

    $6,000 new × 50% good × 2.00 allocation

    $6,000
Building, 39-year$302,600
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $206,100 new × 58% good × 2.00 allocation

    $240,600
  • Building plumbing & fixturesdefault

    $21,400 new × 50% good × 2.00 allocation

    $21,400
  • Building electrical & lightingdefault

    $21,400 new × 50% good × 2.00 allocation

    $21,400
  • HVACdefault

    $21,400 new × 40% good × 2.00 allocation

    $17,100
  • Fireplacelisting

    $2,600 new × 40% good × 2.00 allocation

    $2,100

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$69,000$47,000$1,600$117,700
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$270,000$270,000
Total$69,000$47,000$302,600$418,700

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.