39935 Trail of the Whispering Pnes
Big Bear Lake, CA 92315
$549,000
3 bd · 2.5 ba · 1,664 sqft · Listed 18d ago
View on Realtor.com →Year built
1977
Sqft
1,664
Lot sqft
5,400
HOA / mo
$0
Furnished
No
List date
2026-09-11T16:17:56.000000Z
Revenue
Annual revenue
$26,657
ADR
$236
Occupancy
31%
Cleaning fees (12 mo)
$5,064
Confidence
Low (29.39), 49 comps
Comp revenue range (p25 / median / p75)
Charming cabin with a hot tub
Cabin · 3 bd · 2 ba · sleeps 8 · 210 ft
Revenue $30,415ADR $306Occ ≈ 27%—
Deluxe retreat Cabin with a spa near the slopes
Cabin · 3 bd · 2 ba · sleeps 8 · 220 ft
Revenue $55,604ADR $304Occ ≈ 50%4.8★ (31)
Edgemoor Escape #2528
Vacation home · 3 bd · 2 ba · sleeps 5 · 377 ft
Revenue $7,216ADR $176Occ ≈ 11%—
Big Bear Lake Cabin
House · 3 bd · 2 ba · sleeps 8 · 522 ft
Revenue $20,057ADR $489Occ ≈ 11%5★ (20)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Smart TV + Deck & BBQ + Forest Views Cabin | 3 bd · 2.5 ba · sleeps 6 | $8,169 | $373 | 6% | 4.7★ (19) | 200 ft | AirbnbVrboBooking |
Charming cabin with a hot tub Cabin | 3 bd · 2 ba · sleeps 8 | $30,415 | $306 | 27% | — | 210 ft | Airbnb |
Deluxe retreat Cabin with a spa near the slopes Cabin | 3 bd · 2 ba · sleeps 8 | $55,604 | $304 | 50% | 4.8★ (31) | 220 ft | Airbnb |
Shady Bear Retreat:Modern Mtn Decor! Foosball! House | 3 bd · 2.5 ba · sleeps 8 | $23,954 | $313 | 21% | 5★ (20) | 282 ft | AirbnbVrbo |
Edgemoor Escape #2528 Vacation home | 3 bd · 2 ba · sleeps 5 | $7,216 | $176 | 11% | — | 377 ft | Booking |
*Edgmoor Escape*Walk to Marina*Modern Family Cabin Cabin | 3 bd · 2 ba · sleeps 5 | $17,625 | $294 | 16% | 5★ (4) | 377 ft | AirbnbVrboBooking |
LUX Log Cabin! Shuffleboard! Open Concept! BBQ! House | 3 bd · 2 ba · sleeps 10 | $26,784 | $610 | 12% | 4.8★ (8) | 463 ft | AirbnbVrbo |
Close to Lake, Pool Table, Dogs OK-Blissful Pines House | 3 bd · 3 ba · sleeps 8 | $32,752 | $475 | 19% | 4.7★ (71) | 489 ft | AirbnbVrboBooking |
Big Bear Lake Cabin House | 3 bd · 2 ba · sleeps 8 | $20,057 | $489 | 11% | 5★ (20) | 522 ft | Airbnb |
New Cozy Cabin -close to lake and Village! Cabin | 3 bd · 2 ba · sleeps 7 | $37,760 | $265 | 39% | 4.9★ (151) | 0.1 mi | AirbnbVrboBooking |
Show all 49 comps
Glenview Getaway - Cozy farm house! Walking distance to the lake!
Vacation home · 3 bd · 3 ba · sleeps 7 · 0.2 mi
Revenue $21,018ADR $525Occ ≈ 11%—
Highland Cabin Jacuzzi Close To Slopes & Village
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $7,383ADR $149Occ ≈ 14%3.5★ (2)
Take a Break Big Bear Lake
House · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $3,719ADR $192Occ ≈ 5%5★ (1)
Big Bear's Casa Oso - Near the Lake & Ski Resorts-
Cabin · 3 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $19,888ADR $320Occ ≈ 17%4.9★ (13)
The Wilderness Haven
Condominium (condo) · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $11,259ADR $446Occ ≈ 7%4★ (1)
The Grand Holiday Cottage
Bungalow · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $16,238ADR $397Occ ≈ 11%4.8★ (19)
Bears Den Cabin with Fire Pit & Fireplace
House · 3 bd · 1.5 ba · sleeps 4 · 0.2 mi
Revenue $21,599ADR $129Occ ≈ 46%4.2★ (23)
High Altitude Retreat
Vacation home · 3 bd · 2 ba · sleeps 5 · 0.2 mi
Revenue $73,244ADR $451Occ ≈ 44%—
Less Than 1 Mi to Big Bear Lake Cabin with Hot Tub
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $26,734ADR $259Occ ≈ 28%4★ (1)
Pine Nest Relaxing Walk to Marina Cozy Chalet
Chalet · 3 bd · 2 ba · sleeps 7 · 0.2 mi
Revenue $9,984ADR $221Occ ≈ 12%4★ (3)
Modern Big Bear Lake Cabin w/ Lake Access!
Vacation home · 3 bd · 2 ba · sleeps 5 · 0.2 mi
Revenue $15,527ADR $1,151Occ ≈ 4%4★ (1)
Vista de Oso + Hot-Tub + Blackstone/BBQ!
Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $962ADR $270Occ ≈ 1%4.5★ (2)
Arcade • Hot Tub • Gazebo • Near Lake & Village
House · 3 bd · 2 ba · sleeps 7 · 0.3 mi
Revenue $37,314ADR $387Occ ≈ 26%4.9★ (149)
Clancy's Cabin close to Village, lake & summit
House · 3 bd · 1.5 ba · sleeps 5 · 0.3 mi
Revenue $29,150ADR $207Occ ≈ 39%4.8★ (30)
3 bd 2 br Cabin 8 | Noon Lodge
Cabin · 3 bd · 2 ba · sleeps 7 · 0.3 mi
Revenue $41,013ADR $350Occ ≈ 32%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Luxury Cabin Hot tub Game Room Crib & Sled Hill House | 3 bd · 2 ba · sleeps 8 | $40,765 | $470 | 24% | 5★ (88) | 0.1 mi | AirbnbVrboBooking |
Modern Lake Cabin for Family, Friends and Pets! House | 3 bd · 2 ba · sleeps 6 | $17,247 | $230 | 21% | 4.8★ (45) | 0.2 mi | AirbnbVrboBooking |
Glenview Getaway - Cozy farm house! Walking distance to the lake! Vacation home | 3 bd · 3 ba · sleeps 7 | $21,018 | $525 | 11% | — | 0.2 mi | Booking |
Big Bear Retreat Near Lake & Village Cabin | 3 bd · 3 ba · sleeps 7 | $8,937 | $311 | 8% | 4.3★ (22) | 0.2 mi | AirbnbVrbo |
Cavern Cabin • AC • Renovated Rustic Modern House | 3 bd · 2 ba · sleeps 8 | $41,954 | $309 | 37% | 4.7★ (143) | 0.2 mi | AirbnbVrbo |
Cozy A-frame close to the village Chalet | 3 bd · 2 ba · sleeps 6 | $7,951 | $418 | 5% | 4.6★ (94) | 0.2 mi | AirbnbVrbo |
Highland Cabin Jacuzzi Close To Slopes & Village Vacation home | 3 bd · 2 ba · sleeps 6 | $7,383 | $149 | 14% | 3.5★ (2) | 0.2 mi | Booking |
Cozy Modern Cabin Close To Slopes/Village Cabin | 3 bd · 1.5 ba · sleeps 6 | $23,906 | $211 | 31% | 4.5★ (63) | 0.2 mi | AirbnbVrbo |
Diana's Cabin House | 3 bd · 2 ba · sleeps 9 | $1,514 | $378 | 1% | 5★ (1) | 0.2 mi | Airbnb |
Take a Break Big Bear Lake House | 3 bd · 2 ba · sleeps 6 | $3,719 | $192 | 5% | 5★ (1) | 0.2 mi | Vrbo |
Big Bear's Casa Oso - Near the Lake & Ski Resorts- Cabin | 3 bd · 2 ba · sleeps 7 | $19,888 | $320 | 17% | 4.9★ (13) | 0.2 mi | Airbnb |
Honeybee Themed By the Lake, Hot Tub & EV charger Cabin | 3 bd · 2 ba · sleeps 8 | $36,154 | $291 | 34% | 5★ (131) | 0.2 mi | AirbnbVrbo |
Cozy Bear Cabin- 3bed-2bath w/ Spa House | 3 bd · 2 ba · sleeps 8 | $16,472 | $705 | 6% | 4.7★ (88) | 0.2 mi | AirbnbVrbo |
Waterfront Log Cabin w/ Game Room House | 3 bd · 2 ba · sleeps 7 | $32,756 | $375 | 24% | 4.4★ (14) | 0.2 mi | AirbnbVrboBooking |
High Altitude Modern Retreat, Game Room & Hot Tub Cabin | 3 bd · 2 ba · sleeps 7 | $62,014 | $363 | 47% | 5★ (45) | 0.2 mi | AirbnbVrbo |
The Wilderness Haven Condominium (condo) | 3 bd · 2 ba · sleeps 8 | $11,259 | $446 | 7% | 4★ (1) | 0.2 mi | Vrbo |
The Grand Holiday Cottage Bungalow | 3 bd · 2 ba · sleeps 8 | $16,238 | $397 | 11% | 4.8★ (19) | 0.2 mi | Airbnb |
Buzzy Bear's Art Retreat | Big Bear Lake House | 3 bd · 2 ba · sleeps 6 | $1,786 | $297 | 2% | 4.5★ (1) | 0.2 mi | AirbnbVrboBooking |
Bears Den Cabin with Fire Pit & Fireplace House | 3 bd · 1.5 ba · sleeps 4 | $21,599 | $129 | 46% | 4.2★ (23) | 0.2 mi | Airbnb |
High Altitude Retreat Vacation home | 3 bd · 2 ba · sleeps 5 | $73,244 | $451 | 44% | — | 0.2 mi | Booking |
Mallard Lagoon Cabin on Lake House | 3 bd · 2 ba · sleeps 6 | $4,937 | $236 | 6% | 5★ (2) | 0.2 mi | AirbnbVrbo |
Less Than 1 Mi to Big Bear Lake Cabin with Hot Tub Vacation home | 3 bd · 2 ba · sleeps 6 | $26,734 | $259 | 28% | 4★ (1) | 0.2 mi | Booking |
Highland Cedar Cabin / Hot Tub/ Close to Village Cabin | 3 bd · 1.5 ba · sleeps 5 | $13,309 | $229 | 16% | 4.2★ (11) | 0.2 mi | AirbnbVrboBooking |
Modern Lake Cabin • Hot Tub • Games • King Suite Cabin | 3 bd · 2 ba · sleeps 7 | $37,587 | $357 | 29% | 4.8★ (102) | 0.2 mi | AirbnbVrbo |
Pine Nest Relaxing Walk to Marina Cozy Chalet Chalet | 3 bd · 2 ba · sleeps 7 | $9,984 | $221 | 12% | 4★ (3) | 0.2 mi | Booking |
Lakewood Timber Lodge/ Peaceful, Private & Serene House | 3 bd · 2 ba · sleeps 6 | $47,498 | $227 | 57% | 5★ (28) | 0.2 mi | AirbnbVrboBooking |
Modern Big Bear Lake Cabin w/ Lake Access! Vacation home | 3 bd · 2 ba · sleeps 5 | $15,527 | $1,151 | 4% | 4★ (1) | 0.2 mi | Booking |
Mi Cabaña Big Bear Lake - Comfort and Location! Cabin | 3 bd · 2 ba · sleeps 8 | $33,359 | $390 | 23% | 4.9★ (49) | 0.2 mi | AirbnbVrbo |
Modern Big Bear Lake Cabin w/ Lake Access! Cabin | 3 bd · 2 ba · sleeps 5 | $6,349 | $248 | 7% | 3.5★ (7) | 0.2 mi | AirbnbVrbo |
Vista de Oso + Hot-Tub + Blackstone/BBQ! Cabin | 3 bd · 2 ba · sleeps 6 | $962 | $270 | 1% | 4.5★ (2) | 0.3 mi | Airbnb |
Arcade • Hot Tub • Gazebo • Near Lake & Village House | 3 bd · 2 ba · sleeps 7 | $37,314 | $387 | 26% | 4.9★ (149) | 0.3 mi | Airbnb |
* SNOW BUNNY * Game Room - Hot Tub - Fire Pit Cabin | 3 bd · 2 ba · sleeps 7 | $73,129 | $389 | 52% | 4.9★ (269) | 0.3 mi | AirbnbVrbo |
3 Mi to Snow Summit: Charming Home w/ Fenced Yard House | 3 bd · 3 ba · sleeps 8 | $33,777 | $299 | 31% | 4.7★ (20) | 0.3 mi | AirbnbVrboBooking |
Mountain Cabin Walk to Village, Hot Tub & Games Cabin | 3 bd · 2 ba · sleeps 7 | $42,399 | $379 | 31% | 4.6★ (10) | 0.3 mi | AirbnbVrboBooking |
Little Bear Hollow Cabin | 3 bd · 2 ba · sleeps 5 | $12,251 | $255 | 13% | 5★ (1) | 0.3 mi | AirbnbVrbo |
Clancy's Cabin close to Village, lake & summit House | 3 bd · 1.5 ba · sleeps 5 | $29,150 | $207 | 39% | 4.8★ (30) | 0.3 mi | Airbnb |
Enchanted Cabin Cabin | 3 bd · 2 ba · sleeps 5 | $14,360 | $153 | 26% | 4.7★ (226) | 0.3 mi | AirbnbVrbo |
3 bd 2 br Cabin 8 | Noon Lodge Cabin | 3 bd · 2 ba · sleeps 7 | $41,013 | $350 | 32% | — | 0.3 mi | Airbnb |
Game Room W/Pool Table & Air Hockey Near Village House | 3 bd · 3.5 ba · sleeps 10 | $23,496 | $346 | 19% | 4.9★ (15) | 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
Est. revenue
$26,657
NOI
$6,154
Cash flow /mo
$513
Cash needed
$596,460
Cash-on-cash (all cash)
1.0%
ROE (yr 1)
3.8%
Cap rate
1.1%
DSCR
—
Year-1 write-off
$145,840
Year-1 tax shield @ 32%
$46,669
Year-1 return on equity
- Cash flow (annual)$6,154
- Principal paydown (n/a, cash)$0
- Appreciation at%$16,470
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$5,331
- Platform fees (3% of revenue)$800
- Maintenance / capex (5% of revenue)$1,333
- Utilities & supplies$4,200
- HOA$0
- Property tax$6,863
- Insurance (STR-rated)$2,800
Cash needed to close
- Purchase price (all cash)$549,000
- Closing costs (4.0%)$21,960
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$46,669
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
$439,000
Short-life (5/15-yr)
$119,000 · 27%
Year-1 deduction
$146,000
Year-1 tax shield @ 32%
$47,000
Land 20% (county tax record, assessed value split) · building $320,000 over 39 years · new furniture $26,000
Based on: 1,664 sq ft, built 1977, 3 bd / 2.5 ba, unfurnished, listing features (hot tub, fence, game room, fireplace, flooring types, appliance list).
IRS-guide safe-harbor floor: $115,000 in year 1 (20% short-life, $37,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $12,200
Kitchen cabinetsdefault
$9,400 new × 40% good × 3.24 allocation
- $10,000
Kitchen countertopsdefault
$7,700 new × 40% good × 3.24 allocation
- $3,800
Decorative trimdefault
$2,900 new × 40% good × 3.24 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.24 allocation
- $1,600
Shelvingdefault
$1,200 new × 40% good × 3.24 allocation
- $5,500
Window coverings (17)default
$4,300 new × 40% good × 3.24 allocation
- $6,900
Carpet, vinyl & laminate (50% of floors)listing
$5,400 new × 40% good × 3.24 allocation
- $9,500
Kitchen & laundry equipment plumbingdefault
$7,400 new × 40% good × 3.24 allocation
- $5,800
Kitchen, laundry & data equipment electricaldefault
$4,400 new × 40% good × 3.24 allocation
- $10,000
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 40% good × 3.24 allocation
- $11,700
Hot tub (freestanding)listing
$9,000 new × 40% good × 3.24 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $13,700
Paving: driveway & walks (paved)default
$8,500 new × 50% good × 3.24 allocation
- $13,200
Landscaping (typical)default
$8,100 new × 50% good × 3.24 allocation
- $2,700
Patiosdefault
$1,600 new × 50% good × 3.24 allocation
- $2,700
Decks & porches (attached)default
$1,600 new × 50% good × 3.24 allocation
- $9,700
Fencinglisting
$6,000 new × 50% good × 3.24 allocation
- $233,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$180,300 new × 40% good × 3.24 allocation
- $24,200
Building plumbing & fixturesdefault
$18,700 new × 40% good × 3.24 allocation
- $23,800
Building electrical & lightingdefault
$18,400 new × 40% good × 3.24 allocation
- $24,300
HVACdefault
$18,700 new × 40% good × 3.24 allocation
- $6,900
Hardwood & tile floorsdefault
$5,400 new × 40% good × 3.24 allocation
- $6,800
Fireplaces (2)listing
$5,300 new × 40% good × 3.24 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $102,900 | $41,900 | $1,000 | $145,800 |
| 2 | $0 | $0 | $8,200 | $8,200 |
| 3 | $0 | $0 | $8,200 | $8,200 |
| 4 | $0 | $0 | $8,200 | $8,200 |
| 5 | $0 | $0 | $8,200 | $8,200 |
| 6+ | $0 | $0 | $286,100 | $286,100 |
| Total | $102,900 | $41,900 | $319,900 | $464,700 |
The building's share of the price ($439,000) is 3.2x our depreciated replacement cost of the home ($136,000). 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.