2104 2nd Ln
Big Bear City, CA 92314
$415,000
3 bd · 2.5 ba · 1,548 sqft · Listed 1d ago
View on Realtor.com →Year built
2006
Sqft
1,548
Lot sqft
4,800
HOA / mo
$0
Furnished
No
List date
2026-10-28T20:46:43.000000Z
Revenue
Annual revenue
$23,145
ADR
$238
Occupancy
27%
Cleaning fees (12 mo)
$4,516
Confidence
Low (42.88), 25 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $19,570
Cedar Creek
House · 3 bd · 2 ba · sleeps 8 · 482 ft
Revenue $14,072ADR $230Occ ≈ 17%4.6★ (62)
Delisted
Entire Home • 4 Beds • 3 Bedroom Big Bear
House · 3 bd · 3 ba · sleeps 7 · 0.2 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $21,251ADR $320Occ ≈ 18%5★ (137)
Gorgeous Newly Remodeled Cabin Minutes from slopes
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $14,690ADR $240Occ ≈ 17%5★ (35)
Hershey Bear Cabin:NEW! Igloo,Hot Tub,Dog Friendly
Cabin · 3 bd · 1.5 ba · sleeps 6 · 0.2 mi
Revenue $36,294ADR $418Occ ≈ 24%4.9★ (47)
Delisted
Bluebird Haven
Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +3
Revenue $10,520ADR $272Occ ≈ 11%5★ (19)
3rd Night FREE Blue Snowflake Big Bear Mtn. Resort
Cabin · 3 bd · 1.5 ba · sleeps 10 · 0.2 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $3,876ADR $343Occ ≈ 3%5★ (1)
'The Bear's Den' Cabin: 8 Mi to Snow Summit!
Cabin · 3 bd · 2 ba · sleeps 7 · 0.3 mi
Revenue $19,570ADR $338Occ ≈ 16%4.2★ (55)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Big Bear Getaway! Chalet
| 3 bd · 2.5 ba · sleeps 8 | $28,369 | $192 | 40% | 4.7★ (222) | 322 ft | AirbnbVrbo |
Cedar Creek House | 3 bd · 2 ba · sleeps 8 | $14,072 | $230 | 17% | 4.6★ (62) | 482 ft | Delisted |
Lincoln Log Cabin | Renovated | Near Attractions House
| 3 bd · 2 ba · sleeps 8 | $15,635 | $295 | 15% | 4.5★ (9) | 486 ft | AirbnbVrboBooking |
Entire Home • 4 Beds • 3 Bedroom Big Bear House
| 3 bd · 3 ba · sleeps 7 | $21,251 | $320 | 18% | 5★ (137) | 0.2 mi | Airbnb |
Gorgeous Newly Remodeled Cabin Minutes from slopes House | 3 bd · 2 ba · sleeps 8 | $14,690 | $240 | 17% | 5★ (35) | 0.2 mi | Airbnb |
Hershey Bear Cabin:NEW! Igloo,Hot Tub,Dog Friendly Cabin | 3 bd · 1.5 ba · sleeps 6 | $36,294 | $418 | 24% | 4.9★ (47) | 0.2 mi | Delisted |
A Frame Escape ! Fully fenced! Cabin
| 3 bd · 2 ba · sleeps 8 | $21,642 | $134 | 44% | 4.5★ (165) | 0.2 mi | AirbnbVrbo |
Bluebird Haven Cabin
| 3 bd · 2 ba · sleeps 8 | $10,520 | $272 | 11% | 5★ (19) | 0.2 mi | Airbnb |
3rd Night FREE Blue Snowflake Big Bear Mtn. Resort Cabin
| 3 bd · 1.5 ba · sleeps 10 | $3,876 | $343 | 3% | 5★ (1) | 0.2 mi | Airbnb |
'The Bear's Den' Cabin: 8 Mi to Snow Summit! Cabin | 3 bd · 2 ba · sleeps 7 | $19,570 | $338 | 16% | 4.2★ (55) | 0.3 mi | Airbnb |
Show 15 more
Beary Peaceful Ski & SPA Retreat, Ping Pong
Cabin · 3 bd · 3 ba · sleeps 8 · 0.3 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +3
Revenue $43,148ADR $297Occ ≈ 40%4.8★ (79)
Beary Peaceful
Vacation home · 3 bd · 3 ba · sleeps 8 · 0.3 mi
Revenue $41,220ADR $262Occ ≈ 43%—
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub!
Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $24,426ADR $336Occ ≈ 20%5★ (45)
Peaceful, 3 BD Modern Cabin & Game Room
Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $10,578ADR $264Occ ≈ 11%4.9★ (20)
Whistling Birds ~ EV Charge
House · 3 bd · 2 ba · sleeps 8 · 0.4 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +4
Revenue $26,896ADR $236Occ ≈ 31%5★ (39)
Mama Bear's Manor - Luxury Spa - No Cleaning Fee
Cabin · 3 bd · 2 ba · sleeps 10 · 0.5 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $32,790ADR $503Occ ≈ 18%4.9★ (56)
One Hundred Pines Equestrian Ranch at Big Bear Lake
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $9,906ADR $304Occ ≈ 9%—
Little Big Sky Retreat - Hot Tub
Cabin · 3 bd · 2 ba · sleeps 6 · 0.7 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +4
Revenue $43,161ADR $305Occ ≈ 39%5★ (113)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Beary Peaceful Ski & SPA Retreat, Ping Pong Cabin
| 3 bd · 3 ba · sleeps 8 | $43,148 | $297 | 40% | 4.8★ (79) | 0.3 mi | Airbnb |
Beary Peaceful Vacation home | 3 bd · 3 ba · sleeps 8 | $41,220 | $262 | 43% | — | 0.3 mi | Booking |
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub! Cabin
| 3 bd · 2 ba · sleeps 8 | $24,426 | $336 | 20% | 5★ (45) | 0.3 mi | Airbnb |
Peaceful, 3 BD Modern Cabin & Game Room Cabin | 3 bd · 2 ba · sleeps 6 | $10,578 | $264 | 11% | 4.9★ (20) | 0.3 mi | Booking |
Whistling Birds ~ EV Charge House
| 3 bd · 2 ba · sleeps 8 | $26,896 | $236 | 31% | 5★ (39) | 0.4 mi | Airbnb |
Beach to Mountains Chalet Cabin
| 3 bd · 2.5 ba · sleeps 8 | $15,670 | $192 | 22% | 5★ (14) | 0.4 mi | AirbnbVrbo |
Spruce Vacation home | 3 bd · 2 ba · sleeps 6 | $17,256 | $328 | 14% | — | 0.4 mi | Booking |
StAr wArS exhibit Log Cabin, game room, hot tub Cabin
| 3 bd · 1.5 ba · sleeps 10 | $41,254 | $321 | 35% | 5★ (231) | 0.4 mi | AirbnbVrbo |
Cozy Fall Cabin-Hot Tub, Arcade, Play Room Cabin
| 3 bd · 2 ba · sleeps 10 | $44,109 | $305 | 40% | 4.8★ (88) | 0.4 mi | AirbnbVrbo |
3BR Starlight Stargaze Haus - EV & Fireplace Cabin
| 3 bd · 2 ba · sleeps 7 | $15,191 | $245 | 17% | 4.9★ (13) | 0.4 mi | AirbnbVrbo |
Mama Bear's Manor - Luxury Spa - No Cleaning Fee Cabin
| 3 bd · 2 ba · sleeps 10 | $32,790 | $503 | 18% | 4.9★ (56) | 0.5 mi | Airbnb |
One Hundred Pines Equestrian Ranch at Big Bear Lake Vacation home | 3 bd · 2 ba · sleeps 6 | $9,906 | $304 | 9% | — | 0.6 mi | Booking |
One Hundred Pines Equestrian Ranch at Big Bear Cabin
| 3 bd · 2.5 ba · sleeps 6 | $14,444 | $280 | 14% | 4.5★ (6) | 0.6 mi | AirbnbVrboBooking |
Little Big Sky Retreat - Hot Tub Cabin
| 3 bd · 2 ba · sleeps 6 | $43,161 | $305 | 39% | 5★ (113) | 0.7 mi | Airbnb |
Mountain Retreat near Big Bear Lake – 3 BR, 2. BA, Cottage
| 3 bd · 2.5 ba · sleeps 8 | $712 | $356 | 1% | 5★ (1) | 0.7 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 8.07% = 7.32% Freddie Mac 30-yr avg (Oct 22) + 0.75% investor premium
Est. revenue
$23,145
NOI
$5,783
Cash flow /mo
-$1,817
Cash needed
$139,850
Cash-on-cash
-15.6%
ROE (yr 1)
-4.9%
Cap rate
1.4%
DSCR
0.21
Year-1 write-off
$83,645
Year-1 tax shield @ 32%
$26,766
Year-1 return on equity
- Cash flow (annual)-$21,806
- Principal paydown$2,564
- Appreciation at%$12,450
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)$4,629
- Platform fees (3% of revenue)$694
- Maintenance / capex (5% of revenue)$1,157
- Utilities & supplies$4,200
- HOA$0
- Property tax$5,819
- Insurance (STR-rated)$2,117
Cash needed to close
- Down payment (25%)$103,750
- Closing costs (4.0%)$16,600
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$26,766
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
$357,000
Short-life (5/15-yr)
$64,000 · 18%
Year-1 deduction
$84,000
Year-1 tax shield @ 32%
$27,000
Land 14% (county tax record, assessed value split) · building $293,000 over 39 years · new furniture $20,000
Based on: 1,548 sq ft, built 2006, 3 bd / 2.5 ba, unfurnished, listing features (fireplace).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $65,000 in year 1 (13% short-life, $21,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $7,500
Kitchen cabinetsdefault
$9,200 new × 40% good × 2.05 allocation
- $6,200
Kitchen countertopsdefault
$7,500 new × 40% good × 2.05 allocation
- $2,200
Decorative trimdefault
$2,700 new × 40% good × 2.05 allocation
- $200
Mirrorsdefault
$300 new × 40% good × 2.05 allocation
- $1,000
Shelvingdefault
$1,200 new × 40% good × 2.05 allocation
- $3,100
Window coverings (15)default
$3,800 new × 40% good × 2.05 allocation
- $3,300
Carpet, vinyl & laminate (40% of floors)default
$4,000 new × 40% good × 2.05 allocation
- $8,800
Kitchen & laundry equipment plumbingdefault
$7,200 new × 60% good × 2.05 allocation
- $5,300
Kitchen, laundry & data equipment electricaldefault
$4,300 new × 60% good × 2.05 allocation
- $6,600
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 2.05 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $8,400
Paving: driveway & walks (paved)default
$8,200 new × 50% good × 2.05 allocation
- $8,000
Landscaping (typical)default
$7,800 new × 50% good × 2.05 allocation
- $1,600
Patiosdefault
$1,500 new × 50% good × 2.05 allocation
- $1,600
Decks & porches (attached)default
$1,500 new × 50% good × 2.05 allocation
- $229,200
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$167,600 new × 67% good × 2.05 allocation
- $21,400
Building plumbing & fixturesdefault
$17,400 new × 60% good × 2.05 allocation
- $20,800
Building electrical & lightingdefault
$16,900 new × 60% good × 2.05 allocation
- $14,300
HVACdefault
$17,400 new × 40% good × 2.05 allocation
- $4,900
Hardwood & tile floorsdefault
$6,000 new × 40% good × 2.05 allocation
- $2,200
Fireplacelisting
$2,600 new × 40% good × 2.05 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $63,800 | $19,500 | $300 | $83,600 |
| 2 | $0 | $0 | $7,500 | $7,500 |
| 3 | $0 | $0 | $7,500 | $7,500 |
| 4 | $0 | $0 | $7,500 | $7,500 |
| 5 | $0 | $0 | $7,500 | $7,500 |
| 6+ | $0 | $0 | $262,500 | $262,500 |
| Total | $63,800 | $19,500 | $292,800 | $376,100 |
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.