40272 Mahanoy Ln
Big Bear Lake, CA 92315
$549,000
3 bd · 2 ba · 1,263 sqft · Listed 73d ago
View on Realtor.com →Year built
2004
Sqft
1,263
Lot sqft
3,999
HOA / mo
$0
Furnished
Yes
List date
2026-09-01T01:34:08.000000Z
Revenue
Annual revenue
$33,483
ADR
$276
Occupancy
33%
Cleaning fees (12 mo)
$6,575
Confidence
Low (41.93), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $30,093
La Petite château, easy walk to lake and Village
Cabin · 3 bd · 2 ba · sleeps 6 · 161 ft
Revenue $11,064ADR $224Occ ≈ 14%4.8★ (77)
Delisted
Lake View Retreat:Lake Views! Pool Table! Hot Tub!
House · 3 bd · 2.5 ba · sleeps 10 · 295 ft
Revenue $13,373ADR $242Occ ≈ 15%4.3★ (41)
Bear Hug Cabin- Arcade Game! Centrally Located!
Cabin · 3 bd · 2 ba · sleeps 8 · 299 ft
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $26,688ADR $286Occ ≈ 26%5★ (38)
Family Fun close to hiking trails and lake
House · 3 bd · 2 ba · sleeps 6 · 325 ft
- Free parking
- Pets OK
- Wifi
- Kitchen
- +4
Revenue $22,402ADR $221Occ ≈ 28%5★ (67)
Amazing Dream Cabin in Big Bear Lake
Cabin · 3 bd · 2 ba · sleeps 7 · 328 ft
Revenue $46,676ADR $274Occ ≈ 47%5★ (200)
Modern 3bdr, Spa, Playroom, Dog Friendly
House · 3 bd · 2 ba · sleeps 7 · 354 ft
Revenue $37,780ADR $272Occ ≈ 38%4.9★ (332)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Hot Tub and Kids Play Set - Take a Break House
| 3 bd · 2 ba · sleeps 7 | $27,382 | $276 | 27% | 4.3★ (39) | 26 ft | AirbnbVrboBooking |
Escape to Big Bear Lake before Summer Ends Cabin
| 3 bd · 2 ba · sleeps 7 | $29,020 | $380 | 21% | 5★ (16) | 125 ft | AirbnbVrboBooking |
La Petite château, easy walk to lake and Village Cabin | 3 bd · 2 ba · sleeps 6 | $11,064 | $224 | 14% | 4.8★ (77) | 161 ft | Delisted |
Lake View Retreat:Lake Views! Pool Table! Hot Tub! House | 3 bd · 2.5 ba · sleeps 10 | $13,373 | $242 | 15% | 4.3★ (41) | 295 ft | Airbnb |
Bear Hug Cabin- Arcade Game! Centrally Located! Cabin
| 3 bd · 2 ba · sleeps 8 | $26,688 | $286 | 26% | 5★ (38) | 299 ft | Airbnb |
Family Fun close to hiking trails and lake House
| 3 bd · 2 ba · sleeps 6 | $22,402 | $221 | 28% | 5★ (67) | 325 ft | Airbnb |
Accessible Cabin, Hot Tub, Dog Park & EV Charger Cabin
| 3 bd · 3 ba · sleeps 8 | $79,283 | $468 | 46% | 5★ (348) | 328 ft | AirbnbVrbo |
Amazing Dream Cabin in Big Bear Lake Cabin | 3 bd · 2 ba · sleeps 7 | $46,676 | $274 | 47% | 5★ (200) | 328 ft | Airbnb |
Modern 3bdr, Spa, Playroom, Dog Friendly House | 3 bd · 2 ba · sleeps 7 | $37,780 | $272 | 38% | 4.9★ (332) | 354 ft | Airbnb |
Bearadise ~ Enchanted Dream ~ Mountain Escape Cabin
| 3 bd · 2 ba · sleeps 8 | $60,377 | $249 | 66% | 5★ (83) | 374 ft | AirbnbVrbo |
Show 30 more
Vintage A-Frame Cabin, Near Village, Lake, Trails
Cabin · 3 bd · 1.5 ba · sleeps 6 · 400 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +2
Revenue $16,651ADR $275Occ ≈ 17%5★ (195)
Village chic chalet #2113
Vacation home · 3 bd · 2 ba · sleeps 7 · 443 ft
Revenue $4,247ADR $252Occ ≈ 5%—
*Village Chic Chalet*Walk to Lake*Hot Tub*Modern*
Cabin · 3 bd · 2.5 ba · sleeps 7 · 476 ft
Revenue $549ADR $0Occ ≈ —4.3★ (14)
Ursa Major Lodge Walk to Lake & Village Hot tub firepit
Vacation home · 3 bd · 3 ba · sleeps 6 · 476 ft
Revenue $13,509ADR $279Occ ≈ 13%5★ (1)
Village Chic Chalet- Walk to Lake- Hot Tub
Cabin · 3 bd · 2.5 ba · sleeps 7 · 479 ft
Revenue $37,177ADR $275Occ ≈ 37%4★ (16)
Home From Home in Big Bear Lake
Cabin · 3 bd · 3 ba · sleeps 6 · 479 ft
- A/C
- Free parking
- Wifi
- Kitchen
- +3
Revenue $12,936ADR $242Occ ≈ 15%5★ (18)
Big Bear Lake Family Cabin, located 5 mins from Snow Play
Cabin · 3 bd · 3 ba · sleeps 7 · 0.1 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +1
Revenue $18,731ADR $260Occ ≈ 20%5★ (2)
The Dream Catcher| Modern Rustic w/ Hot Tub & EV
Cabin · 3 bd · 3 ba · sleeps 8 · 0.1 mi
Revenue $31,165ADR $444Occ ≈ 19%4.8★ (15)
Delisted
Peaceful Pines #1, with Hot Tub, Dogs Welcome
House · 3 bd · 2.5 ba · sleeps 6 · 0.1 mi
Revenue $16,885ADR $231Occ ≈ 20%4.6★ (131)
Delisted
Kelley's Kabin-290 by Big Bear Vacations
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $32,919ADR $492Occ ≈ 18%—
Cabin 30 stand alone 3 bedrooms cabin
Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi
- A/C
- Free parking
- Wifi
- Kitchen
- +1
Revenue $23,228ADR $356Occ ≈ 18%4★ (4)
Attitude Adjustment
House · 3 bd · 2 ba · sleeps 8 · 0.1 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +3
Revenue $43,395ADR $238Occ ≈ 50%4.8★ (81)
Walk to Lake & Village, Foosball, Firepit, Deck
Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.1 mi
Revenue $41,596ADR $0Occ ≈ —5★ (7)
Lakeview Cabin , Game Room , Parking , Hot Tub
House · 3 bd · 2.5 ba · sleeps 10 · 0.1 mi
Revenue $16,290ADR $603Occ ≈ 7%—
Delisted
Family Mountain Retreat Hot Tub/walking to Village
Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $21,094ADR $519Occ ≈ 11%4.8★ (33)
Lakeview Pines Log Cabin #2585
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $76,924ADR $563Occ ≈ 37%—
Lakeview Pines Log Cabin - Custom Built Village Log Cabin Retreat w/ Hot Tub, Pool Table
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $78,147ADR $576Occ ≈ 37%5★ (1)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Vintage A-Frame Cabin, Near Village, Lake, Trails Cabin
| 3 bd · 1.5 ba · sleeps 6 | $16,651 | $275 | 17% | 5★ (195) | 400 ft | Airbnb |
Village chic chalet #2113 Vacation home | 3 bd · 2 ba · sleeps 7 | $4,247 | $252 | 5% | — | 443 ft | Booking |
*Village Chic Chalet*Walk to Lake*Hot Tub*Modern* Cabin | 3 bd · 2.5 ba · sleeps 7 | $549 | $0 | — | 4.3★ (14) | 476 ft | Booking |
Ursa Major Lodge Walk to Lake & Village Hot tub firepit Vacation home | 3 bd · 3 ba · sleeps 6 | $13,509 | $279 | 13% | 5★ (1) | 476 ft | Booking |
Village Chic Chalet- Walk to Lake- Hot Tub Cabin | 3 bd · 2.5 ba · sleeps 7 | $37,177 | $275 | 37% | 4★ (16) | 479 ft | Airbnb |
Home From Home in Big Bear Lake Cabin
| 3 bd · 3 ba · sleeps 6 | $12,936 | $242 | 15% | 5★ (18) | 479 ft | Airbnb |
Family Cabin, Playroom w/ Slide, Walkable, Dog Run House
| 3 bd · 2 ba · sleeps 7 | $18,858 | $303 | 17% | 5★ (17) | 482 ft | AirbnbVrboBooking |
Cozy Mountain Luxury Cabin Cabin
| 3 bd · 1 ba · sleeps 6 | $14,880 | $283 | 14% | 4.9★ (156) | 505 ft | AirbnbVrbo |
Sparkling Chalet: AC • Spa • EV • Games • Village Chalet
| 3 bd · 2 ba · sleeps 8 | $43,326 | $285 | 42% | 4.8★ (414) | 0.1 mi | AirbnbVrbo |
Dream Street Retreat - lake, village, trails, more Cabin
| 3 bd · 2 ba · sleeps 6 | $36,346 | $189 | 53% | 4.9★ (148) | 0.1 mi | AirbnbVrbo |
Big Bear Lake Family Cabin, located 5 mins from Snow Play Cabin
| 3 bd · 3 ba · sleeps 7 | $18,731 | $260 | 20% | 5★ (2) | 0.1 mi | Vrbo |
The Dream Catcher| Modern Rustic w/ Hot Tub & EV Cabin | 3 bd · 3 ba · sleeps 8 | $31,165 | $444 | 19% | 4.8★ (15) | 0.1 mi | Delisted |
The Train Getaway Big Bear Lake Cabin
| 3 bd · 1 ba · sleeps 6 | $27,402 | $368 | 20% | 4.2★ (27) | 0.1 mi | AirbnbVrboBooking |
Peaceful Pines #1, with Hot Tub, Dogs Welcome House | 3 bd · 2.5 ba · sleeps 6 | $16,885 | $231 | 20% | 4.6★ (131) | 0.1 mi | Delisted |
Kelley's Kabin-290 by Big Bear Vacations Vacation home | 3 bd · 2 ba · sleeps 6 | $32,919 | $492 | 18% | — | 0.1 mi | Booking |
Cabin 30 stand alone 3 bedrooms cabin Cabin
| 3 bd · 2 ba · sleeps 8 | $23,228 | $356 | 18% | 4★ (4) | 0.1 mi | Airbnb |
Kelley's Kabin Downtown Retreat w/ Hot Tub Cabin
| 3 bd · 1.5 ba · sleeps 6 | $19,503 | $457 | 12% | 3.3★ (10) | 0.1 mi | AirbnbVrboBooking |
Dream Catcher - Massive Deck & Hot Tub Cabin
| 3 bd · 2 ba · sleeps 8 | $42,621 | $405 | 29% | 4.7★ (3) | 0.1 mi | AirbnbVrboBooking |
Attitude Adjustment House
| 3 bd · 2 ba · sleeps 8 | $43,395 | $238 | 50% | 4.8★ (81) | 0.1 mi | Airbnb |
Walk to Lake & Village, Foosball, Firepit, Deck Cabin | 3 bd · 2.5 ba · sleeps 6 | $41,596 | $0 | — | 5★ (7) | 0.1 mi | Booking |
Dog-friendly chalet by Snow SummitDeckLake views House | 3 bd · 2 ba · sleeps 7 | $37,079 | $395 | 26% | 4★ (21) | 0.1 mi | AirbnbBooking |
Lakeview Cabin , Game Room , Parking , Hot Tub House | 3 bd · 2.5 ba · sleeps 10 | $16,290 | $603 | 7% | — | 0.1 mi | Delisted |
Family Mountain Retreat Hot Tub/walking to Village Cabin | 3 bd · 2 ba · sleeps 8 | $21,094 | $519 | 11% | 4.8★ (33) | 0.1 mi | Airbnb |
Chateau Wonderland-0.9 mi-Village♦️walk to lake✨SPA Cabin
| 3 bd · 2 ba · sleeps 8 | $34,290 | $415 | 23% | 5★ (198) | 0.1 mi | AirbnbVrbo |
New! Cute w/Spa, Dogs OK-The Wilderness Haven House | 3 bd · 1 ba · sleeps 8 | $36,213 | $357 | 28% | 4.2★ (27) | 0.1 mi | AirbnbBooking |
AC + Hot Tub + Pool Table + Walk to Village Cabin
| 3 bd · 3 ba · sleeps 10 | $40,609 | $536 | 21% | 4.7★ (36) | 0.1 mi | AirbnbVrboBooking |
Lakeview Pines Log Cabin #2585 Vacation home | 3 bd · 2 ba · sleeps 6 | $76,924 | $563 | 37% | — | 0.2 mi | Booking |
Lakeview Pines Log Cabin - Custom Built Village Log Cabin Retreat w/ Hot Tub, Pool Table Vacation home | 3 bd · 2 ba · sleeps 6 | $78,147 | $576 | 37% | 5★ (1) | 0.2 mi | Booking |
Lakeview Pines Log Cabin - Custom Built Retreat Cabin
| 3 bd · 2 ba · sleeps 6 | $76,569 | $556 | 38% | 4.5★ (9) | 0.2 mi | AirbnbVrbo |
Pool Table! Foosball! Fenced Yard! Prime Location! House
| 3 bd · 2 ba · sleeps 6 | $46,122 | $279 | 45% | 4.8★ (103) | 0.2 mi | 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
Rate 7.86% = 7.11% Freddie Mac 30-yr avg (Nov 12) + 0.75% investor premium
Est. revenue
$33,483
NOI
$11,069
Cash flow /mo
-$2,059
Cash needed
$159,210
Cash-on-cash
-15.5%
ROE (yr 1)
-3.0%
Cap rate
2.0%
DSCR
0.31
Year-1 write-off
$117,963
Year-1 tax shield @ 32%
$37,748
Year-1 return on equity
- Cash flow (annual)-$24,705
- Principal paydown$3,536
- Appreciation at%$16,470
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)$6,697
- Platform fees (3% of revenue)$1,004
- Maintenance / capex (5% of revenue)$1,674
- Utilities & supplies$4,200
- HOA$0
- Property tax$7,064
- Insurance (STR-rated)$2,800
Cash needed to close
- Down payment (25%)$137,250
- Closing costs (4.0%)$21,960
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$37,748
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
$441,000
Short-life (5/15-yr)
$117,000 · 27%
Year-1 deduction
$118,000
Year-1 tax shield @ 32%
$38,000
Land 20% (county tax record, assessed value split) · building $324,000 over 39 years
Based on: 1,263 sq ft, built 2004, 3 bd / 2 ba, furnished, listing features (deck, fence, fireplace, stone counters, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $73,000 in year 1 (16% short-life, $23,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $10,000
Kitchen cabinetsdefault
$8,600 new × 40% good × 2.93 allocation
- $10,300
Kitchen countertops (stone)listing
$8,800 new × 40% good × 2.93 allocation
- $2,600
Decorative trimdefault
$2,200 new × 40% good × 2.93 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 2.93 allocation
- $1,400
Shelvingdefault
$1,200 new × 40% good × 2.93 allocation
- $3,800
Window coverings (13)default
$3,300 new × 40% good × 2.93 allocation
- $3,800
Carpet, vinyl & laminate (40% of floors)default
$3,300 new × 40% good × 2.93 allocation
- $10,900
Kitchen & laundry equipment plumbingdefault
$6,700 new × 56% good × 2.93 allocation
- $6,600
Kitchen, laundry & data equipment electricaldefault
$4,000 new × 56% good × 2.93 allocation
- $6,700
Appliances (range, microwave, dishwasher, refrigerator)listing
$5,700 new × 40% good × 2.93 allocation
- $7,800
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
- $10,800
Paving: driveway & walks (paved)default
$7,400 new × 50% good × 2.93 allocation
- $10,400
Landscaping (typical)default
$7,100 new × 50% good × 2.93 allocation
- $1,800
Patiosdefault
$1,200 new × 50% good × 2.93 allocation
- $20,800
Decks & porches (attached)listing
$14,200 new × 50% good × 2.93 allocation
- $8,800
Fencinglisting
$6,000 new × 50% good × 2.93 allocation
- $253,300
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$136,500 new × 63% good × 2.93 allocation
- $23,200
Building plumbing & fixturesdefault
$14,200 new × 56% good × 2.93 allocation
- $21,800
Building electrical & lightingdefault
$13,300 new × 56% good × 2.93 allocation
- $16,700
HVACdefault
$14,200 new × 40% good × 2.93 allocation
- $5,700
Hardwood & tile floorsdefault
$4,900 new × 40% good × 2.93 allocation
- $3,100
Fireplacelisting
$2,600 new × 40% good × 2.93 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $64,300 | $52,600 | $1,000 | $118,000 |
| 2 | $0 | $0 | $8,300 | $8,300 |
| 3 | $0 | $0 | $8,300 | $8,300 |
| 4 | $0 | $0 | $8,300 | $8,300 |
| 5 | $0 | $0 | $8,300 | $8,300 |
| 6+ | $0 | $0 | $289,600 | $289,600 |
| Total | $64,300 | $52,600 | $323,800 | $440,700 |
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, 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.