Year built
1985
Sqft
1,120
Lot sqft
4,622
HOA / mo
$0
Furnished
No
List date
2026-10-14T06:10:06.000000Z
Revenue
Annual revenue
$17,259
ADR
$221
Occupancy
21%
Cleaning fees (12 mo)
$3,262
Confidence
Low (47.54), 17 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $15,635
One Hundred Pines Equestrian Ranch at Big Bear Lake
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $9,906ADR $304Occ ≈ 9%—
Mama Bear's Manor - Luxury Spa - No Cleaning Fee
Cabin · 3 bd · 2 ba · sleeps 10 · 0.2 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $32,790ADR $503Occ ≈ 18%4.9★ (56)
Peaceful, 3 BD Modern Cabin & Game Room
Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 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)
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake
Cabin · 3 bd · 1 ba · sleeps 6 · 0.5 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $31,687ADR $247Occ ≈ 35%4.9★ (109)
'The Bear's Den' Cabin: 8 Mi to Snow Summit!
Cabin · 3 bd · 2 ba · sleeps 7 · 0.5 mi
Revenue $19,570ADR $338Occ ≈ 16%4.2★ (55)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Warm, modern, rustic cabin, Dog friendly. Bravo. House
| 3 bd · 1.5 ba · sleeps 8 | $16,088 | $293 | 15% | 5★ (64) | 0.1 mi | AirbnbVrbo |
One Hundred Pines Equestrian Ranch at Big Bear Cabin
| 3 bd · 2.5 ba · sleeps 6 | $14,444 | $280 | 14% | 4.5★ (6) | 0.2 mi | AirbnbVrboBooking |
One Hundred Pines Equestrian Ranch at Big Bear Lake Vacation home | 3 bd · 2 ba · sleeps 6 | $9,906 | $304 | 9% | — | 0.2 mi | Booking |
Mama Bear's Manor - Luxury Spa - No Cleaning Fee Cabin
| 3 bd · 2 ba · sleeps 10 | $32,790 | $503 | 18% | 4.9★ (56) | 0.2 mi | Airbnb |
3BR Starlight Stargaze Haus - EV & Fireplace Cabin
| 3 bd · 2 ba · sleeps 7 | $15,191 | $245 | 17% | 4.9★ (13) | 0.3 mi | AirbnbVrbo |
Spruce Vacation home | 3 bd · 2 ba · sleeps 6 | $17,256 | $328 | 14% | — | 0.4 mi | Booking |
Peaceful, 3 BD Modern Cabin & Game Room Cabin | 3 bd · 2 ba · sleeps 6 | $10,578 | $264 | 11% | 4.9★ (20) | 0.4 mi | Booking |
Whistling Birds ~ EV Charge House
| 3 bd · 2 ba · sleeps 8 | $26,896 | $236 | 31% | 5★ (39) | 0.4 mi | Airbnb |
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake Cabin
| 3 bd · 1 ba · sleeps 6 | $31,687 | $247 | 35% | 4.9★ (109) | 0.5 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) | 0.5 mi | Airbnb |
Show 7 more
Gorgeous Newly Remodeled Cabin Minutes from slopes
House · 3 bd · 2 ba · sleeps 8 · 0.5 mi
Revenue $14,690ADR $240Occ ≈ 17%5★ (35)
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub!
Cabin · 3 bd · 2 ba · sleeps 8 · 0.6 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $24,426ADR $336Occ ≈ 20%5★ (45)
Cozy Cabin on Sixth - FREE EV Charging!
Cabin · 3 bd · 1 ba · sleeps 8 · 0.6 mi
Revenue $446ADR $223Occ ≈ 1%4.9★ (41)
3rd Night FREE Blue Snowflake Big Bear Mtn. Resort
Cabin · 3 bd · 1.5 ba · sleeps 10 · 0.6 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $3,876ADR $343Occ ≈ 3%5★ (1)
Bluebird Haven
Cabin · 3 bd · 2 ba · sleeps 8 · 0.7 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +3
Revenue $10,520ADR $272Occ ≈ 11%5★ (19)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Gorgeous Newly Remodeled Cabin Minutes from slopes House | 3 bd · 2 ba · sleeps 8 | $14,690 | $240 | 17% | 5★ (35) | 0.5 mi | Airbnb |
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub! Cabin
| 3 bd · 2 ba · sleeps 8 | $24,426 | $336 | 20% | 5★ (45) | 0.6 mi | Airbnb |
Cozy Cabin on Sixth - FREE EV Charging! Cabin | 3 bd · 1 ba · sleeps 8 | $446 | $223 | 1% | 4.9★ (41) | 0.6 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) | 0.6 mi | Airbnb |
Lincoln Log Cabin | Renovated | Near Attractions House
| 3 bd · 2 ba · sleeps 8 | $15,635 | $295 | 15% | 4.5★ (9) | 0.7 mi | AirbnbVrboBooking |
A Frame Escape ! Fully fenced! Cabin
| 3 bd · 2 ba · sleeps 8 | $21,642 | $134 | 44% | 4.5★ (165) | 0.7 mi | AirbnbVrbo |
Bluebird Haven Cabin
| 3 bd · 2 ba · sleeps 8 | $10,520 | $272 | 11% | 5★ (19) | 0.7 mi | Airbnb |
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
$17,259
NOI
$1,803
Cash flow /mo
$150
Cash needed
$434,460
Cash-on-cash (all cash)
0.4%
ROE (yr 1)
3.2%
Cap rate
0.5%
DSCR
—
Year-1 write-off
$109,140
Year-1 tax shield @ 32%
$34,925
Year-1 return on equity
- Cash flow (annual)$1,803
- Principal paydown (n/a, cash)$0
- Appreciation at%$11,970
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)$3,452
- Platform fees (3% of revenue)$518
- Maintenance / capex (5% of revenue)$863
- Utilities & supplies$4,200
- HOA$0
- Property tax$4,988
- Insurance (STR-rated)$2,035
Cash needed to close
- Purchase price (all cash)$399,000
- Closing costs (4.0%)$15,960
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$34,925
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
$319,000
Short-life (5/15-yr)
$89,000 · 28%
Year-1 deduction
$109,000
Year-1 tax shield @ 32%
$35,000
Land 20% (county tax record, assessed value split) · building $230,000 over 39 years · new furniture $20,000
Based on: 1,120 sq ft, built 1985, 3 bd / 2 ba, unfurnished, listing features (fireplace, stone counters).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $79,000 in year 1 (19% short-life, $25,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,500
Kitchen cabinetsdefault
$8,300 new × 40% good × 3.49 allocation
- $11,800
Kitchen countertops (stone)listing
$8,400 new × 40% good × 3.49 allocation
- $2,700
Decorative trimdefault
$2,000 new × 40% good × 3.49 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.49 allocation
- $1,700
Shelvingdefault
$1,200 new × 40% good × 3.49 allocation
- $3,800
Window coverings (11)default
$2,800 new × 40% good × 3.49 allocation
- $4,000
Carpet, vinyl & laminate (40% of floors)default
$2,900 new × 40% good × 3.49 allocation
- $9,000
Kitchen & laundry equipment plumbingdefault
$6,400 new × 40% good × 3.49 allocation
- $5,400
Kitchen, laundry & data equipment electricaldefault
$3,900 new × 40% good × 3.49 allocation
- $11,300
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 3.49 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $12,100
Paving: driveway & walks (paved)default
$6,900 new × 50% good × 3.49 allocation
- $11,700
Landscaping (typical)default
$6,700 new × 50% good × 3.49 allocation
- $1,900
Patiosdefault
$1,100 new × 50% good × 3.49 allocation
- $1,900
Decks & porches (attached)default
$1,100 new × 50% good × 3.49 allocation
- $168,900
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$120,900 new × 40% good × 3.49 allocation
- $17,500
Building plumbing & fixturesdefault
$12,500 new × 40% good × 3.49 allocation
- $16,000
Building electrical & lightingdefault
$11,500 new × 40% good × 3.49 allocation
- $17,600
HVACdefault
$12,600 new × 40% good × 3.49 allocation
- $6,000
Hardwood & tile floorsdefault
$4,300 new × 40% good × 3.49 allocation
- $3,700
Fireplacelisting
$2,600 new × 40% good × 3.49 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $81,300 | $27,600 | $200 | $109,100 |
| 2 | $0 | $0 | $5,900 | $5,900 |
| 3 | $0 | $0 | $5,900 | $5,900 |
| 4 | $0 | $0 | $5,900 | $5,900 |
| 5 | $0 | $0 | $5,900 | $5,900 |
| 6+ | $0 | $0 | $206,000 | $206,000 |
| Total | $81,300 | $27,600 | $229,800 | $338,700 |
The building's share of the price ($319,000) is 3.5x our depreciated replacement cost of the home ($91,000). 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, 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.