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40166 Esterly Ln

40166 Esterly Ln

Big Bear Lake, CA 92315

$399,900

2 bd · 2 ba · Listed 2d ago

View on Realtor.com →

Year built

—

Sqft

—

Lot sqft

2,500

HOA / mo

$0

Furnished

Yes

List date

2026-10-09T14:41:24.000000Z

Revenue

Annual revenue

$26,059

ADR

$193

Occupancy

37%

Cleaning fees (12 mo)

$6,500

Confidence

Low (41.75), 50 comps

Comp revenue range (p25 / median / p75)

$11,767$23,951$34,946

Median revenue of shown comps: $23,864

  • Esterly Hideaway • Spa • Fenced Yard • Firepit

    House · 2 bd · 1 ba · sleeps 5 · 59 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $34,913ADR $214Occ ≈ 45%4.8★ (319)

    AirbnbVrbo

  • Sweet Dream Cabin Walk to Alpine Slide

    Cabin · 2 bd · 1 ba · sleeps 5 · 167 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $23,864ADR $234Occ ≈ 28%4.2★ (6)

    AirbnbVrboBooking

  • Bear 'n Tree - Walk to Lake & Village, Fireplace, Barbecue

    Vacation home · 2 bd · 2 ba · sleeps 5 · 171 ft

    Revenue $9,986ADR $278Occ ≈ 10%0.5★ (1)

    Booking

  • Secret Hideaway Big Bear Lake (VRR-2023-0970)

    Cabin · 2 bd · 1 ba · sleeps 4 · 217 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $8,897ADR $202Occ ≈ 12%4.7★ (68)

    Airbnb

  • Cabin 20 is strand along two bedroom

    Cabin · 2 bd · 1 ba · sleeps 5 · 226 ft

    • A/C
    • Free parking
    • Wifi
    • Kitchen

    Revenue $27,284ADR $113Occ ≈ 66%3.9★ (6)

    Airbnb

  • Walk to /LAKE/Village/Sledding 2+2 Central BBL

    Cabin · 2 bd · 2 ba · sleeps 5 · 272 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $5,830ADR $327Occ ≈ 5%4.7★ (78)

    AirbnbVrboBooking

  • Owl Cabin: Lakeside Serenity (house for sale)

    House · 2 bd · 1.5 ba · sleeps 5 · 282 ft

    Revenue $20,298ADR $179Occ ≈ 31%5★ (56)

    Delisted

  • Adorable Casa Catalina Village Cabin at Big Bear

    Cabin · 2 bd · 1 ba · sleeps 4 · 318 ft

    • Free parking
    • Kitchen
    • Fireplace
    • View

    Revenue $9,185ADR $303Occ ≈ 8%4.3★ (22)

    AirbnbVrboBooking

  • Casa catalina #667

    Vacation home · 2 bd · 1 ba · sleeps 4 · 322 ft

    Revenue $7,270ADR $266Occ ≈ 7%—

    Booking

  • Dream Lake Cabin | Hot Tub, EV & Walk to Lake

    Cabin · 2 bd · 1 ba · sleeps 4 · 331 ft

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $51,072ADR $183Occ ≈ 76%4.8★ (42)

    AirbnbVrboBooking

Show 35 more
  • Sweet Dream Cabin on Dream Street | Walk to Alpine Slide, Dining, & Big Bear Fun

    Vacation home · 2 bd · 1 ba · sleeps 5 · 331 ft

    Revenue $33,080ADR $295Occ ≈ 31%—

    Booking

  • Hot Tub Retreat Close to Slopes & Village

    Chalet · 2 bd · 2 ba · sleeps 5 · 338 ft

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +3

    Revenue $11,418ADR $328Occ ≈ 10%4.8★ (14)

    AirbnbVrboBooking

  • Cabin 27 is stand alone 2 bedroom cabin

    Cabin · 2 bd · 1 ba · sleeps 5 · 338 ft

    • A/C
    • Free parking
    • Wifi
    • Kitchen

    Revenue $12,977ADR $219Occ ≈ 16%4★ (11)

    Airbnb

  • Hot Tub • Fenced Yard • Fire Pit • Walk To Lake

    Cabin · 2 bd · 1 ba · sleeps 4 · 345 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $51,582ADR $341Occ ≈ 41%5★ (30)

    AirbnbVrbo

  • COZY BEAR Cabin- AC! Fenced Yard! Near Lake!

    Cabin · 2 bd · 1 ba · sleeps 5 · 377 ft

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $35,276ADR $187Occ ≈ 52%4.9★ (239)

    Airbnb

  • Artistic Mid-Century Cabin w/ Hot Tub & Fire Pit

    Cabin · 2 bd · 2 ba · sleeps 6 · 381 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $51,286ADR $207Occ ≈ 68%5★ (448)

    AirbnbVrbo

  • Starbright Cabin-AC, hot tub, close to everything

    Cabin · 2 bd · 1 ba · sleeps 5 · 397 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $40,923ADR $210Occ ≈ 53%4.9★ (378)

    Airbnb

  • The Cozy Chalet

    Cabin · 2 bd · 2 ba · sleeps 6 · 413 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $16,858ADR $271Occ ≈ 17%4.8★ (327)

    Airbnb

  • Modern Cabin, Fully Fenced Yard Hot Tub, Waterfall

    Cabin · 2 bd · 2.5 ba · sleeps 6 · 427 ft

    • Hot tub
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $25,405ADR $398Occ ≈ 17%5★ (81)

    Airbnb

  • Hot Tub Cabin Near Village Shops & Dining

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 433 ft

    Revenue $34,921ADR $314Occ ≈ 30%4.5★ (44)

    AirbnbBooking

  • VISTA HOUSE - 2 Cabins for one price Walk to LAKE!

    Cabin · 2 bd · 2 ba · sleeps 8 · 440 ft

    Revenue $31,812ADR $264Occ ≈ 33%4.8★ (125)

    Airbnb

  • DreamcatcherCabin, BBQ! TV in Bedroom&Living-room!

    House · 2 bd · 1 ba · sleeps 4 · 443 ft

    Revenue $10,785ADR $2,261Occ ≈ 1%4.8★ (94)

    Delisted

  • Perfect Perch Cabin • Walk to Village & Lake

    Cabin · 2 bd · 2 ba · sleeps 5 · 449 ft

    Revenue $3,979ADR $228Occ ≈ 5%4.9★ (28)

    Airbnb

  • A frame jacuzzi perfect location

    Cabin · 2 bd · 1 ba · sleeps 5 · 486 ft

    • Hot tub
    • A/C
    • Free parking
    • Wifi
    • +4

    Revenue $31,502ADR $177Occ ≈ 49%4.5★ (51)

    Airbnb

  • Open Concept w Hot Tub, Kayaks, & Mountain View’s

    Cabin · 2 bd · 1 ba · sleeps 4 · 489 ft

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +2

    Revenue $59,300ADR $189Occ ≈ 86%5★ (512)

    Airbnb

  • Cabin Wolf-Hot Tub, walk to village, pups welcome!

    House · 2 bd · 1.5 ba · sleeps 5 · 492 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $42,039ADR $196Occ ≈ 59%4.9★ (390)

    Airbnb

  • Modern Rustic Escape, Romantic Hot Tub, Firepit

    Cabin · 2 bd · 1.5 ba · sleeps 5 · 512 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $12,813ADR $266Occ ≈ 13%5★ (13)

    AirbnbVrbo

  • Walk to Village & Lake, Deck, Barbecue

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    Revenue $3,637ADR $247Occ ≈ 4%4.5★ (28)

    AirbnbBooking

  • Midnight MTN Chalet A-Frame | Hot Tub & S'mores

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace
    • +1

    Revenue $54,252ADR $229Occ ≈ 65%4.9★ (177)

    AirbnbVrbo

  • Lakewood Landing / Near the Lake!

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace
    • +1

    Revenue $5,591ADR $265Occ ≈ 6%4.8★ (7)

    Airbnb

  • Walk To The Village & Lake w/Game Room

    Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.1 mi

    Revenue $41,776ADR $191Occ ≈ 60%4.2★ (23)

    AirbnbBooking

  • 3 story cabin In the heart of Big Bear Lake

    House · 2 bd · 2 ba · sleeps 6 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +3

    Revenue $34,954ADR $177Occ ≈ 54%4.9★ (368)

    Airbnb

  • Pine Nest Marina Retreat at Big Bear- Marina Area

    Cabin · 2 bd · 2 ba · sleeps 7 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +2

    Revenue $14,122ADR $570Occ ≈ 7%4★ (7)

    AirbnbVrboBooking

  • Cozy Den - AC, Pets, Sled Hill, BBQ, Ski, By Lake

    Cabin · 2 bd · 1.5 ba · sleeps 5 · 0.1 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $37,726ADR $206Occ ≈ 50%4.9★ (130)

    AirbnbVrbo

  • "THE MAHANOY" - 1946 Cozy Craftman in the woods

    Cottage · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $35,512ADR $197Occ ≈ 49%4.8★ (132)

    AirbnbVrbo

  • Cozy Cabin Close to the Village

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $23,832ADR $164Occ ≈ 40%4.8★ (164)

    Airbnb

  • Kitschy cabin great location w/hot tub,fenced yard

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    Revenue $33,275ADR $257Occ ≈ 35%5★ (191)

    Delisted

  • Hot Tub View-Walk to Lake & Village

    House · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $33,184ADR $203Occ ≈ 45%4.8★ (570)

    AirbnbVrbo

  • Cabin 29 is stand alone 2 bedrooms

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    • A/C
    • Free parking
    • Wifi
    • Kitchen

    Revenue $9,938ADR $267Occ ≈ 10%4.4★ (13)

    Airbnb

  • Cottage 1A: Modern cabin with a deck. No kitchen

    Cottage · 2 bd · 1 ba · sleeps 8 · 0.1 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi

    Revenue $7,885ADR $198Occ ≈ 11%4★ (4)

    Airbnb

  • Fox Den · Hot Tub · Walk to Lake & Village, Dog OK

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $22,269ADR $239Occ ≈ 26%5★ (108)

    AirbnbVrbo

  • Hot Tub + Fenced Yard | Walk to Lake

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +1

    Revenue $18,411ADR $232Occ ≈ 22%4.5★ (38)

    AirbnbVrboBooking

  • Ursa Minor Cabin | BBQ | Fire Pit on Deck | Max 4

    House · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace
    • +1

    Revenue $23,368ADR $202Occ ≈ 32%4.8★ (35)

    AirbnbVrbo

  • Lil Oso Bonita Cabin with Hot Tub

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    Revenue $46,602ADR $172Occ ≈ 74%4.5★ (1)

    Booking

  • Bear Necessities

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $9,751ADR $230Occ ≈ 12%5★ (2)

    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
Management

Est. revenue

$26,059

NOI

$8,124

Cash flow /mo

$677

Cash needed

$415,896

Cash-on-cash (all cash)

2.0%

ROE (yr 1)

4.8%

Cap rate

2.0%

DSCR

—

Year-1 write-off

$26,603

Year-1 tax shield @ 32%

$8,513

Year-1 return on equity

  • Cash flow (annual)$8,124
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$11,997
ROE4.8%

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)$5,212
  • Platform fees (3% of revenue)$782
  • Maintenance / capex (5% of revenue)$1,303
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$4,999
  • Insurance (STR-rated)$2,039

Cash needed to close

  • Purchase price (all cash)$399,900
  • Closing costs (4.0%)$15,996
  • Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

  • Tax shield @ 32%$8,513

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

$92,000

Short-life (5/15-yr)

$27,000 · 29%

Year-1 deduction

$27,000

Year-1 tax shield @ 32%

$9,000

Land 78% (county tax record, assessed value split) · building $65,000 over 39 years

Based on: ~1,400 sq ft (from beds), age unknown, 2 bd / 2 ba, furnished, listing features (fireplace, stone counters, appliance list).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $19,000 in year 1 (21% short-life, $6,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$19,400
  • Kitchen cabinetsdefault

    $8,900 new × 40% good × 0.79 allocation

    $2,800
  • Kitchen countertops (stone)listing

    $9,100 new × 40% good × 0.79 allocation

    $2,900
  • Decorative trimdefault

    $2,500 new × 40% good × 0.79 allocation

    $800
  • Mirrorsdefault

    $300 new × 40% good × 0.79 allocation

    $100
  • Shelvingdefault

    $900 new × 40% good × 0.79 allocation

    $300
  • Window coverings (14)default

    $3,500 new × 40% good × 0.79 allocation

    $1,100
  • Carpet, vinyl & laminate (40% of floors)default

    $3,600 new × 40% good × 0.79 allocation

    $1,100
  • Kitchen & laundry equipment plumbingdefault

    $6,900 new × 40% good × 0.79 allocation

    $2,200
  • Kitchen, laundry & data equipment electricaldefault

    $4,200 new × 40% good × 0.79 allocation

    $1,300
  • Appliances (dishwasher, disposal)listing

    $1,400 new × 40% good × 0.79 allocation

    $400
  • Furniture conveyed with the sale (used)listing

    $16,000 new × 40% good · out of the price

    $6,400
15-year land improvements$7,100
  • Paving: driveway & walks (paved)default

    $7,800 new × 50% good × 0.79 allocation

    $3,100
  • Landscaping (typical)default

    $7,500 new × 50% good × 0.79 allocation

    $3,000
  • Patiosdefault

    $1,400 new × 50% good × 0.79 allocation

    $500
  • Decks & porches (attached)default

    $1,400 new × 50% good × 0.79 allocation

    $500
Building, 39-year$65,300
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $151,800 new × 40% good × 0.79 allocation

    $48,000
  • Building plumbing & fixturesdefault

    $15,700 new × 40% good × 0.79 allocation

    $5,000
  • Building electrical & lightingdefault

    $15,000 new × 40% good × 0.79 allocation

    $4,800
  • HVACdefault

    $15,800 new × 40% good × 0.79 allocation

    $5,000
  • Hardwood & tile floorsdefault

    $5,400 new × 40% good × 0.79 allocation

    $1,700
  • Fireplacelisting

    $2,600 new × 40% good × 0.79 allocation

    $800

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$19,400$7,100$100$26,600
2$0$0$1,700$1,700
3$0$0$1,700$1,700
4$0$0$1,700$1,700
5$0$0$1,700$1,700
6+$0$0$58,500$58,500
Total$19,400$7,100$65,300$91,800

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.