2160 Mariposa Ln
Big Bear City, CA 92314
$579,000
3 bd · 2 ba · Listed 22d ago
View on Realtor.com →Year built
1980
Sqft
—
Lot sqft
32,730
HOA / mo
None
Furnished
Yes
List date
2026-09-07T19:44:07.000000Z
Revenue
Annual revenue
$23,090
ADR
$244
Occupancy
26%
Cleaning fees (12 mo)
$4,747
Confidence
Low (46.76), 18 comps
Comp revenue range (p25 / median / p75)
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub!
Cabin · 3 bd · 2 ba · sleeps 8 · 0.4 mi
Revenue $23,433ADR $342Occ ≈ 19%5★ (45)
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake
Cabin · 3 bd · 1 ba · sleeps 6 · 0.5 mi
Revenue $30,105ADR $252Occ ≈ 33%4.9★ (108)
Beary Peaceful Fam Retreat; Ping Pong, SPA & AC
Cabin · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $43,436ADR $295Occ ≈ 40%4.8★ (75)
Entire Home • 4 Beds • 3 Bedroom Big Bear
House · 3 bd · 3 ba · sleeps 7 · 0.6 mi
Revenue $19,757ADR $327Occ ≈ 17%5★ (135)
Beary Peaceful
Vacation home · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $40,091ADR $249Occ ≈ 44%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Beach to Mountains Chalet Cabin | 3 bd · 2.5 ba · sleeps 8 | $11,981 | $212 | 15% | 5★ (14) | 0.3 mi | AirbnbVrbo |
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub! Cabin | 3 bd · 2 ba · sleeps 8 | $23,433 | $342 | 19% | 5★ (45) | 0.4 mi | Airbnb |
STAR WARS family cabin+HOT TUB+EV outlet+GAME R00M Cabin | 3 bd · 1.5 ba · sleeps 10 | $41,852 | $321 | 36% | 5★ (228) | 0.5 mi | AirbnbVrbo |
Summer retreat-Hot Tub, Arcade, Play Room Cabin | 3 bd · 2 ba · sleeps 10 | $41,395 | $302 | 38% | 4.8★ (87) | 0.5 mi | AirbnbVrbo |
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake Cabin | 3 bd · 1 ba · sleeps 6 | $30,105 | $252 | 33% | 4.9★ (108) | 0.5 mi | Airbnb |
Beary Peaceful Fam Retreat; Ping Pong, SPA & AC Cabin | 3 bd · 3 ba · sleeps 8 | $43,436 | $295 | 40% | 4.8★ (75) | 0.6 mi | Airbnb |
Entire Home • 4 Beds • 3 Bedroom Big Bear House | 3 bd · 3 ba · sleeps 7 | $19,757 | $327 | 17% | 5★ (135) | 0.6 mi | Airbnb |
Beary Peaceful Vacation home | 3 bd · 3 ba · sleeps 8 | $40,091 | $249 | 44% | — | 0.6 mi | Booking |
Big Bear Getaway! Chalet | 3 bd · 2.5 ba · sleeps 8 | $28,638 | $185 | 42% | 4.7★ (222) | 0.6 mi | AirbnbVrbo |
Cedar Creek House | 3 bd · 2 ba · sleeps 8 | $14,454 | $229 | 17% | 4.6★ (62) | 0.6 mi | Airbnb |
Show all 18 comps
One Hundred Pines Equestrian Ranch at Big Bear Lake
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $8,559ADR $295Occ ≈ 8%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
'The Bear's Den' Cabin: 8 Mi to Snow Summit! Cabin | 3 bd · 2 ba · sleeps 7 | $20,669 | $336 | 17% | 4.2★ (55) | 0.6 mi | AirbnbVrbo |
Peaceful, 3 BD Modern Cabin & Game Room Cabin | 3 bd · 2 ba · sleeps 6 | $10,578 | $264 | 11% | 4.9★ (20) | 0.6 mi | AirbnbBooking |
Gorgeous Newly Remodeled Cabin Minutes from slopes House | 3 bd · 2 ba · sleeps 8 | $14,251 | $240 | 16% | 5★ (35) | 0.7 mi | AirbnbVrbo |
Lincoln Log Cabin | Renovated | Near Attractions House | 3 bd · 2 ba · sleeps 8 | $13,764 | $366 | 10% | 4.5★ (8) | 0.7 mi | AirbnbVrboBooking |
Spruce Vacation home | 3 bd · 2 ba · sleeps 6 | $16,467 | $325 | 14% | — | 0.7 mi | Booking |
3BR Starlight Stargaze Haus - EV & Fireplace Cabin | 3 bd · 2 ba · sleeps 7 | $14,772 | $246 | 16% | 4.9★ (13) | 0.7 mi | AirbnbVrbo |
One Hundred Pines Equestrian Ranch at Big Bear Lake Vacation home | 3 bd · 2 ba · sleeps 6 | $8,559 | $295 | 8% | — | 0.7 mi | Booking |
One Hundred Pines Equestrian Ranch at Big Bear Cabin | 3 bd · 2.5 ba · sleeps 6 | $11,855 | $312 | 10% | 4.5★ (6) | 0.7 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
Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$23,090
NOI
$3,103
Cash flow /mo
-$2,861
Cash needed
$167,910
Cash-on-cash
-20.4%
ROE (yr 1)
-7.8%
Cap rate
0.5%
DSCR
0.08
Year-1 write-off
$116,652
Year-1 tax shield @ 32%
$37,329
Year-1 return on equity
- Cash flow (annual)-$34,337
- Principal paydown$3,789
- Appreciation at%$17,370
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$4,618
- Platform fees (3% of revenue)$693
- Maintenance / capex (5% of revenue)$1,155
- Utilities & supplies$4,200
- HOA$0
- Property tax$7,238
- Insurance (STR-rated)$2,953
Cash needed to close
- Down payment (25%)$144,750
- Closing costs (4.0%)$23,160
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$37,329
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
$371,000
Short-life (5/15-yr)
$116,000 · 31%
Year-1 deduction
$117,000
Year-1 tax shield @ 32%
$37,000
Land 36% (county tax record, assessed value split) · building $255,000 over 39 years
Based on: ~1,900 sq ft (from beds), built 1980, 3 bd / 2 ba, furnished, listing features (deck, fence, fireplace, flooring types, appliance list).
IRS-guide safe-harbor floor: $70,000 in year 1 (19% short-life, $23,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $9,300
Kitchen cabinetsdefault
$10,000 new × 40% good × 2.33 allocation
- $7,600
Kitchen countertopsdefault
$8,200 new × 40% good × 2.33 allocation
- $3,100
Decorative trimdefault
$3,300 new × 40% good × 2.33 allocation
- $300
Mirrorsdefault
$300 new × 40% good × 2.33 allocation
- $1,100
Shelvingdefault
$1,200 new × 40% good × 2.33 allocation
- $4,400
Window coverings (19)default
$4,800 new × 40% good × 2.33 allocation
- $11,400
Carpet, vinyl & laminate (100% of floors)listing
$12,200 new × 40% good × 2.33 allocation
- $7,200
Kitchen & laundry equipment plumbingdefault
$7,800 new × 40% good × 2.33 allocation
- $4,400
Kitchen, laundry & data equipment electricaldefault
$4,700 new × 40% good × 2.33 allocation
- $4,300
Appliances (dishwasher, disposal, refrigerator, washer)listing
$4,600 new × 40% good × 2.33 allocation
- $7,800
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
- $10,500
Paving: driveway & walks (paved)default
$9,000 new × 50% good × 2.33 allocation
- $10,100
Landscaping (typical)default
$8,700 new × 50% good × 2.33 allocation
- $2,200
Patiosdefault
$1,900 new × 50% good × 2.33 allocation
- $25,000
Decks & porches (attached)listing
$21,400 new × 50% good × 2.33 allocation
- $7,000
Fencinglisting
$6,000 new × 50% good × 2.33 allocation
- $192,500
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$206,100 new × 40% good × 2.33 allocation
- $20,000
Building plumbing & fixturesdefault
$21,400 new × 40% good × 2.33 allocation
- $19,900
Building electrical & lightingdefault
$21,400 new × 40% good × 2.33 allocation
- $20,000
HVACdefault
$21,400 new × 40% good × 2.33 allocation
- $2,500
Fireplacelisting
$2,600 new × 40% good × 2.33 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $61,000 | $54,800 | $800 | $116,700 |
| 2 | $0 | $0 | $6,500 | $6,500 |
| 3 | $0 | $0 | $6,500 | $6,500 |
| 4 | $0 | $0 | $6,500 | $6,500 |
| 5 | $0 | $0 | $6,500 | $6,500 |
| 6+ | $0 | $0 | $227,900 | $227,900 |
| Total | $61,000 | $54,800 | $254,800 | $370,700 |
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 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.