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Rate 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 15) + 0.75% investor premium

301 E Mountain View Blvd

301 E Mountain View Blvd

Big Bear City, CA 92314

$389,999

3 bd · 1 ba · 872 sqft · Listed 1d ago

View on Realtor.com →
Low confidenceNegative cash flow

Year built

1936

Sqft

872

Lot sqft

6,151

HOA / mo

$0

Furnished

No

List date

2026-10-19T23:17:29.000000Z

Revenue

Annual revenue

$32,767

ADR

$282

Occupancy

32%

Cleaning fees (12 mo)

$7,408

Confidence

Low (31.98), 50 comps

Comp revenue range (p25 / median / p75)

$12,418$26,733$42,045

Median revenue of shown comps: $25,674

  • Relaxing Bearadise Cottage at Big Bear Lake

    Vacation home · 3 bd · 2 ba · sleeps 8 · 312 ft

    Revenue $47,510ADR $411Occ ≈ 32%5★ (1)

    Booking

  • Relaxing Bearadise Cottage at Big Bear Lake

    Cabin · 3 bd · 2 ba · sleeps 8 · 331 ft

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

    Revenue $56,832ADR $499Occ ≈ 31%4.8★ (11)

    AirbnbVrboBooking

  • Hot Tub • Vintage Charm • Gated Yard • Poker Table

    Cabin · 3 bd · 2 ba · sleeps 7 · 446 ft

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

    Revenue $36,308ADR $207Occ ≈ 48%5★ (197)

    AirbnbVrbo

  • Designer Cottage | Hot tub | fire pit | BBQ grill

    House · 3 bd · 2 ba · sleeps 6 · 0.1 mi

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

    Revenue $49,083ADR $295Occ ≈ 46%4.8★ (221)

    AirbnbVrboBooking

  • 3BR Big Bear City | Fireplace + Fenced Yard

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $13,214ADR $338Occ ≈ 11%5★ (14)

    AirbnbVrboBooking

  • Cozy Mountain Retreat w/ Jacuzzi & Fireplace

    Cabin · 3 bd · 1 ba · sleeps 6 · 0.1 mi

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

    Revenue $35,677ADR $304Occ ≈ 32%4.8★ (382)

    AirbnbVrbo

  • Wifi, Pool Table, Patio BBQ, Deck, Fireplace, TV+

    House · 3 bd · 2 ba · sleeps 10 · 0.1 mi

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

    Revenue $30,766ADR $291Occ ≈ 29%4.8★ (562)

    Airbnb

  • Atlas Ridge Cabin | NEW! Cozy, Hot Tub, Fireplace

    House · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $6,446ADR $337Occ ≈ 5%5★ (6)

    Delisted

  • Game Room! Close to Slopes, Village & LAKE PC

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $49,183ADR $560Occ ≈ 24%4.8★ (17)

    AirbnbBooking

  • Blue Bear Lodge Big Bear- Spacious Single-Level Family Retreat

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $27,792ADR $1,269Occ ≈ 6%—

    Booking

Show 37 more
  • Blue Bear Lodge Big Bear- Foosball- Forest Cabin

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $16,179ADR $621Occ ≈ 7%4★ (2)

    AirbnbBooking

  • Private Hot Tub, Fire table, Barbecue, Dogs Ok

    House · 3 bd · 2 ba · sleeps 8 · 0.2 mi

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

    Revenue $16,045ADR $402Occ ≈ 11%5★ (18)

    Airbnb

  • Big Bear Bungalow ~ Cozy Mountain Big Bear Cottage

    Cabin · 3 bd · 1.5 ba · sleeps 8 · 0.2 mi

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

    Revenue $15,627ADR $454Occ ≈ 9%—

    AirbnbVrbo

  • Mountain Views- Gaming Table- Dog Friendly-Firepit

    House · 3 bd · 2 ba · sleeps 8 · 0.2 mi

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

    Revenue $38,629ADR $215Occ ≈ 49%4.8★ (59)

    AirbnbVrbo

  • FOUR SEASON CABIN

    Cabin · 3 bd · 2 ba · sleeps 10 · 0.2 mi

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

    Revenue $29,293ADR $525Occ ≈ 15%4.7★ (102)

    AirbnbVrbo

  • Blue Mountain Cottage (dog&kid friendly, hot tub)

    House · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +5

    Revenue $74,444ADR $293Occ ≈ 70%5★ (370)

    AirbnbVrbo

  • The Lilac Lodge, The Ultimate Getaway!

    House · 3 bd · 2 ba · sleeps 8 · 0.2 mi

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

    Revenue $14,229ADR $222Occ ≈ 18%4.7★ (30)

    AirbnbVrboBooking

  • Modern Ski Hideaway • Earthy & Chic 3BR, Game Room

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.2 mi

    • A/C
    • Free parking
    • Wifi
    • Kitchen
    • +3

    Revenue $40,150ADR $330Occ ≈ 33%4.9★ (49)

    AirbnbVrbo

  • Built 2021! 1600 sq ft new home! Rejuvenate/relax

    House · 3 bd · 2 ba · sleeps 9 · 0.2 mi

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

    Revenue $25,674ADR $200Occ ≈ 35%4.8★ (131)

    AirbnbVrbo

  • Modern Hideaway in Big Bear

    Vacation home · 3 bd · 2 ba · sleeps 7 · 0.2 mi

    Revenue $39,608ADR $314Occ ≈ 35%—

    Booking

  • Sierra Family Getaway Spa/AC/Boat Parking/Wi-Fi

    House · 3 bd · 2 ba · sleeps 8 · 0.2 mi

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

    Revenue $18,445ADR $289Occ ≈ 17%5★ (32)

    AirbnbBooking

  • Bearadise Cabin - Circa 1930s Big Bear Cabin

    House · 3 bd · 2 ba · sleeps 6 · 0.2 mi

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

    Revenue $3,250ADR $201Occ ≈ 4%5★ (1)

    Airbnb

  • Black bear bunker

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

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

    Revenue $1,731ADR $210Occ ≈ 2%5★ (2)

    Airbnb

  • Ski-Inspired Retreat - Fireplace,Close to Skiing!

    Cabin · 3 bd · 1 ba · sleeps 8 · 0.2 mi

    Revenue $3,813ADR $211Occ ≈ 5%4.2★ (10)

    Delisted

  • Corner Cabin • AC • Spa • Game room • Dog Friendly

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $73,453ADR $377Occ ≈ 53%4.8★ (174)

    AirbnbVrbo

  • Cozy Family Cabin-Fireplace & Near Ski Lifts/Hikes

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi

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

    Revenue $29,422ADR $110Occ ≈ 73%4.8★ (37)

    Airbnb

  • The Heartfelt Cabin: Best Views, Large Backyard!

    Cabin · 3 bd · 1.5 ba · sleeps 8 · 0.2 mi

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

    Revenue $11,201ADR $361Occ ≈ 9%4.9★ (9)

    AirbnbBooking

  • Atlas Ridge Cabin | Cozy, HotTub, Arcade, Firepit

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi

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

    Revenue $3,535ADR $283Occ ≈ 3%4.8★ (5)

    Airbnb

  • Bearadise Cabin -dog-friendly w/ spa & fire pit

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $22,176ADR $357Occ ≈ 17%4.4★ (23)

    AirbnbBooking

  • Carrera Cozy Cabin | FencedBackyard+FirePit+HotTub

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi

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

    Revenue $22,593ADR $596Occ ≈ 10%5★ (27)

    AirbnbVrboBooking

  • Peaceful Cabin: Hot Tub, Fire Pit and Pool Table

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +4

    Revenue $36,482ADR $271Occ ≈ 37%4.9★ (112)

    AirbnbVrbo

  • Lake Cabin with Boat Parking 5 mins from lake

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi

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

    Revenue $17,155ADR $326Occ ≈ 14%5★ (6)

    Airbnb

  • Yogi Bears Den - Close to Lake and Slopes

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $46,035ADR $708Occ ≈ 18%—

    Booking

  • Your Retreat w/ Game Room/ pet friendly

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $2,070ADR $242Occ ≈ 2%—

    AirbnbVrbo

  • Modern Bearadise Hideaway: Spa, Firepit, 3Bdr

    House · 3 bd · 2 ba · sleeps 8 · 0.3 mi

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

    Revenue $61,211ADR $280Occ ≈ 60%5★ (99)

    Airbnb

  • Cozy Log Cabin w/ Fenced Yard & Fire Pit, Sleeps 8

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi

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

    Revenue $19,659ADR $344Occ ≈ 16%5★ (4)

    AirbnbVrboBooking

  • HotTub/Speakeasy/FirePitTable/BBQ/Hammock/3bd/2ba

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $8,751ADR $302Occ ≈ 8%4.9★ (43)

    Delisted

  • Rustic A-Frame: Pool Table and Forest Views

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +4

    Revenue $64,507ADR $257Occ ≈ 69%4.8★ (112)

    Airbnb

  • Classic Big Bear

    House · 3 bd · 2 ba · sleeps 6 · 0.3 mi

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

    Revenue $5,338ADR $261Occ ≈ 6%4.2★ (8)

    AirbnbVrbo

  • Maltby Modern 1936 Cabin w/ Hot Tub + Games

    Cabin · 3 bd · 1.5 ba · sleeps 6 · 0.3 mi

    Revenue $59,639ADR $389Occ ≈ 42%4.5★ (35)

    AirbnbBooking

  • *NEW* The Starlight Cottage+ BBQ & Patio!

    House · 3 bd · 2 ba · sleeps 8 · 0.4 mi

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

    Revenue $23,630ADR $228Occ ≈ 28%4.8★ (8)

    AirbnbVrboBooking

  • Rustic Private Cabin w/ Fireplace, BBQ & Fire Pit

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi

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

    Revenue $39,816ADR $264Occ ≈ 41%5★ (193)

    AirbnbVrbo

  • Early Check in! Dog & Family Friendly Ski Cabin

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.4 mi

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

    Revenue $45,478ADR $340Occ ≈ 37%4.9★ (72)

    AirbnbVrbo

  • Mountain Family Getaway w/ Huge Fenced Yard

    Cabin · 3 bd · 1 ba · sleeps 6 · 0.4 mi

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

    Revenue $9,434ADR $273Occ ≈ 9%4★ (3)

    AirbnbVrboBooking

  • Cozy 3BR | Steps to Hiking | Pool Table & BBQ

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi

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

    Revenue $11,161ADR $491Occ ≈ 6%5★ (11)

    Airbnb

  • Tri-Level Cabin w/ Deck Views + Weekly Discount

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.4 mi

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

    Revenue $42,677ADR $359Occ ≈ 33%5★ (53)

    AirbnbVrbo

  • *Cozy Cabin nestled in the woods of Big Bear City

    Cabin · 3 bd · 2 ba · sleeps 10 · 0.4 mi

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

    Revenue $12,152ADR $295Occ ≈ 11%4.7★ (188)

    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
Term

Rate 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 15) + 0.75% investor premium

Est. revenue

$32,767

NOI

$13,113

Cash flow /mo

-$1,084

Cash needed

$132,600

Cash-on-cash

-9.8%

ROE (yr 1)

0.8%

Cap rate

3.4%

DSCR

0.50

Year-1 write-off

$120,507

Year-1 tax shield @ 32%

$38,562

Year-1 return on equity

  • Cash flow (annual)-$13,010
  • Principal paydown$2,372
  • Appreciation at%$11,700
ROE0.8%

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)$6,553
  • Platform fees (3% of revenue)$983
  • Maintenance / capex (5% of revenue)$1,638
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$4,875
  • Insurance (STR-rated)$1,989

Cash needed to close

  • Down payment (25%)$97,500
  • Closing costs (4.0%)$15,600
  • Furnishing (bought new)$19,500

Tax savings if the STR loophole applies

  • Tax shield @ 32%$38,562

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

$312,000

Short-life (5/15-yr)

$101,000 · 32%

Year-1 deduction

$121,000

Year-1 tax shield @ 32%

$39,000

Land 20% (county tax record, assessed value split) · building $211,000 over 39 years · new furniture $20,000

Based on: 872 sq ft, built 1936, 3 bd / 1 ba, unfurnished, listing features (patio, fireplace, flooring types, appliance list).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $90,000 in year 1 (23% short-life, $29,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$84,600
  • Kitchen cabinetsdefault

    $7,700 new × 40% good × 4.24 allocation

    $13,100
  • Kitchen countertopsdefault

    $6,300 new × 40% good × 4.24 allocation

    $10,700
  • Decorative trimdefault

    $1,500 new × 40% good × 4.24 allocation

    $2,600
  • Mirrorsdefault

    $200 new × 40% good × 4.24 allocation

    $300
  • Shelvingdefault

    $1,200 new × 40% good × 4.24 allocation

    $2,000
  • Window coverings (9)default

    $2,300 new × 40% good × 4.24 allocation

    $3,800
  • Carpet, vinyl & laminate (100% of floors)listing

    $5,600 new × 40% good × 4.24 allocation

    $9,500
  • Kitchen & laundry equipment plumbingdefault

    $6,000 new × 40% good × 4.24 allocation

    $10,200
  • Kitchen, laundry & data equipment electricaldefault

    $3,600 new × 40% good × 4.24 allocation

    $6,200
  • Appliances (range, refrigerator)listing

    $4,000 new × 40% good × 4.24 allocation

    $6,800
  • Furniture bought newlisting

    $19,500 new × 100% good · bought separately

    $19,500
15-year land improvements$35,600
  • Paving: driveway & walks (paved)default

    $6,100 new × 50% good × 4.24 allocation

    $13,000
  • Landscaping (typical)default

    $5,900 new × 50% good × 4.24 allocation

    $12,500
  • Patioslisting

    $3,900 new × 50% good × 4.24 allocation

    $8,300
  • Decks & porches (attached)default

    $900 new × 50% good × 4.24 allocation

    $1,800
Building, 39-year$211,200
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $93,900 new × 40% good × 4.24 allocation

    $159,400
  • Building plumbing & fixturesdefault

    $9,700 new × 40% good × 4.24 allocation

    $16,500
  • Building electrical & lightingdefault

    $8,300 new × 40% good × 4.24 allocation

    $14,100
  • HVACdefault

    $9,800 new × 40% good × 4.24 allocation

    $16,700
  • Fireplacelisting

    $2,600 new × 40% good × 4.24 allocation

    $4,500

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$84,600$35,600$200$120,500
2$0$0$5,400$5,400
3$0$0$5,400$5,400
4$0$0$5,400$5,400
5$0$0$5,400$5,400
6+$0$0$189,300$189,300
Total$84,600$35,600$211,200$331,500

The building's share of the price ($312,000) is 4.2x our depreciated replacement cost of the home ($74,000). 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.