40944 Seneca Trl
Big Bear Lake, CA 92315
$1,100,000
4 bd · 3 ba · 2,936 sqft · Listed 71d ago
View on Realtor.com →Year built
2015
Sqft
2,936
Lot sqft
8,956
HOA / mo
$77
Furnished
No
List date
2026-09-03T18:29:04.000000Z
Revenue
Annual revenue
$59,272
ADR
$607
Occupancy
27%
Cleaning fees (12 mo)
$8,251
Confidence
Low (37.85), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $57,539
Mountain Cabin with Foosball Table and Outdoor Area in Big Bear Lake, California
House · 4 bd · 3 ba · sleeps 9 · 0.2 mi
Revenue $7,052ADR $374Occ ≈ 5%—
Delisted
Knickerbocker Retreat- Hot Tub- Game Tables
Chalet · 4 bd · 3 ba · sleeps 11 · 0.2 mi
Revenue $92,560ADR $1,768Occ ≈ 14%4★ (2)
Heart of Big Bear! Walk to Village+Lake•Games•A/C
Cabin · 4 bd · 3 ba · sleeps 11 · 0.2 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +2
Revenue $57,539ADR $438Occ ≈ 36%5★ (431)
Splash Mountain - 1904 by Big Bear Vacations
Vacation home · 4 bd · 3 ba · sleeps 10 · 0.3 mi
Revenue $89,501ADR $1,282Occ ≈ 19%—
Splash Mountain Big Bear~Summertime Pool~Spa~Games
Cabin · 4 bd · 2.5 ba · sleeps 10 · 0.3 mi
Revenue $57,864ADR $893Occ ≈ 18%4.5★ (22)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Mountain Cabin with Foosball Table and Outdoor Area in Big Bear Lake, California House | 4 bd · 3 ba · sleeps 9 | $7,052 | $374 | 5% | — | 0.2 mi | Delisted |
Knickerbocker Summit I Spa + Lake Views I Village Cabin
| 4 bd · 3 ba · sleeps 9 | $43,086 | $478 | 25% | 4.4★ (53) | 0.2 mi | AirbnbVrboBooking |
Knickerbocker Retreat at the Village- Spa + Games Cabin
| 4 bd · 3 ba · sleeps 11 | $41,436 | $720 | 16% | 3.9★ (14) | 0.2 mi | AirbnbVrboBooking |
Knickerbocker Retreat- Hot Tub- Game Tables Chalet | 4 bd · 3 ba · sleeps 11 | $92,560 | $1,768 | 14% | 4★ (2) | 0.2 mi | Booking |
Heart of Big Bear! Walk to Village+Lake•Games•A/C Cabin
| 4 bd · 3 ba · sleeps 11 | $57,539 | $438 | 36% | 5★ (431) | 0.2 mi | Airbnb |
Near Village & Snow Summit! Dog Friendly! Hot Tub! House
| 4 bd · 3 ba · sleeps 12 | $48,415 | $610 | 22% | 4.7★ (107) | 0.2 mi | AirbnbVrbo |
Walkable Big Bear Lake Home w/ Private Hot Tub! House
| 4 bd · 3.5 ba · sleeps 10 | $78,313 | $542 | 40% | 4.9★ (25) | 0.3 mi | AirbnbVrboBooking |
Splash Mountain - 1904 by Big Bear Vacations Vacation home | 4 bd · 3 ba · sleeps 10 | $89,501 | $1,282 | 19% | — | 0.3 mi | Booking |
Splash Mountain Big Bear~Summertime Pool~Spa~Games Cabin | 4 bd · 2.5 ba · sleeps 10 | $57,864 | $893 | 18% | 4.5★ (22) | 0.3 mi | Airbnb |
Yuhaaviat House | Walk to restaurants - Dogs OK House
| 4 bd · 3 ba · sleeps 10 | $57,321 | $551 | 29% | 4.8★ (121) | 0.3 mi | AirbnbVrbo |
Show 23 more
5.0-star rating (401)
Condominium (condo) · 4 bd · 3 ba · sleeps 10 · 0.4 mi
- Hot tub
- Pool
- A/C
- Free parking
- +4
Revenue $15,987ADR $842Occ ≈ 5%5★ (8)
Massive 4BR Luxury Retreat | Steps to Village
Townhouse · 4 bd · 4 ba · sleeps 10 · 0.4 mi
- Hot tub
- Pool
- A/C
- Free parking
- +5
Revenue $11,796ADR $577Occ ≈ 6%5★ (1)
Swiss Delight by Big Bear Vacations Hot Tub Game Tables Central
Chalet · 4 bd · 3 ba · sleeps 11 · 0.4 mi
Revenue $128,736ADR $1,534Occ ≈ 23%—
4 Bedroom 4 Bath Presidential in Big Bear Village
House · 4 bd · 4 ba · sleeps 12 · 0.4 mi
Revenue $36,263ADR $795Occ ≈ 12%5★ (4)
Delisted
Bearfoot Bungalow - Premium and spacious home close to the National Forest and The Village!
Vacation home · 4 bd · 3 ba · sleeps 10 · 0.4 mi
Revenue $59,797ADR $1,387Occ ≈ 12%5★ (1)
Moonlight Ridge-Spa! By Village! Kids & Game Room!
Cabin · 4 bd · 3 ba · sleeps 13 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $96,250ADR $570Occ ≈ 46%4.7★ (208)
Game Room • Central Location • Three-Level Mountain Retreat
Vacation home · 4 bd · 4 ba · sleeps 12 · 0.5 mi
Revenue $122,457ADR $2,450Occ ≈ 14%—
Centrally located Spacious 5 Bedroom Vintage Home
House · 4 bd · 3 ba · sleeps 11 · 0.5 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $31,257ADR $408Occ ≈ 21%4.6★ (13)
Alpine chalet #1840
Vacation home · 4 bd · 3 ba · sleeps 9 · 0.6 mi
Revenue $140,100ADR $925Occ ≈ 41%5★ (1)
Modoc Cabin at Big Bear Village - Family Retreat
Cabin · 4 bd · 2 ba · sleeps 9 · 0.6 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +1
Revenue $15,389ADR $538Occ ≈ 8%5★ (3)
Modoc Cabin at Big Bear Village - Charming Downtown Family Retreat - Foosball - Fireplace - Sun Deck
Vacation home · 4 bd · 2 ba · sleeps 9 · 0.6 mi
Revenue $86,010ADR $862Occ ≈ 27%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Modern Luxe Village Villa w/ Hot Tub and Game Room Cabin
| 4 bd · 2 ba · sleeps 10 | $8,001 | $1,108 | 2% | 4.7★ (49) | 0.3 mi | AirbnbVrboBooking |
Modern Village Villa w/ Hot Tub & Game Lounge House
| 4 bd · 2 ba · sleeps 10 | $72,041 | $430 | 46% | 4.6★ (32) | 0.3 mi | AirbnbVrbo |
Chalet-Style Family Retreat Near Village House
| 4 bd · 3 ba · sleeps 9 | $28,216 | $482 | 16% | 5★ (9) | 0.3 mi | AirbnbVrboBooking |
5.0-star rating (401) Condominium (condo)
| 4 bd · 3 ba · sleeps 10 | $15,987 | $842 | 5% | 5★ (8) | 0.4 mi | Airbnb |
Zen Den by AvantStay | 3min to Marina and Village House
| 4 bd · 3 ba · sleeps 9 | $68,997 | $638 | 30% | 4.8★ (45) | 0.4 mi | AirbnbVrboBooking |
Massive 4BR Luxury Retreat | Steps to Village Townhouse
| 4 bd · 4 ba · sleeps 10 | $11,796 | $577 | 6% | 5★ (1) | 0.4 mi | Airbnb |
Swiss Delight Family Retreat w/ Spa + Game Room Cabin
| 4 bd · 3 ba · sleeps 11 | $70,570 | $764 | 25% | 4.4★ (23) | 0.4 mi | AirbnbVrboBooking |
Swiss Delight by Big Bear Vacations Hot Tub Game Tables Central Chalet | 4 bd · 3 ba · sleeps 11 | $128,736 | $1,534 | 23% | — | 0.4 mi | Booking |
High End Townhome in Prime Village Location Townhouse
| 4 bd · 4 ba · sleeps 10 | $103,039 | $1,014 | 28% | 5★ (12) | 0.4 mi | AirbnbVrbo |
4 Bedroom 4 Bath Presidential in Big Bear Village House | 4 bd · 4 ba · sleeps 12 | $36,263 | $795 | 12% | 5★ (4) | 0.4 mi | Delisted |
Bearfoot Bungalow - Premium and spacious home close to the National Forest and The Village! Vacation home | 4 bd · 3 ba · sleeps 10 | $59,797 | $1,387 | 12% | 5★ (1) | 0.4 mi | Booking |
Moonlight Ridge-Spa! By Village! Kids & Game Room! Cabin
| 4 bd · 3 ba · sleeps 13 | $96,250 | $570 | 46% | 4.7★ (208) | 0.5 mi | Airbnb |
Teddy by AvantStay | Cabin 5mins to Marina/Village Cabin
| 4 bd · 3 ba · sleeps 10 | $98,188 | $468 | 57% | 4.9★ (154) | 0.5 mi | AirbnbVrboBooking |
Hot Tub-Game Room-Walk to Village + Ski Resort- Cabin | 4 bd · 2.5 ba · sleeps 10 | $21,577 | $604 | 10% | 4★ (7) | 0.5 mi | AirbnbBooking |
Game Room • Central Location • Three-Level Mountain Retreat Vacation home | 4 bd · 4 ba · sleeps 12 | $122,457 | $2,450 | 14% | — | 0.5 mi | Booking |
Centrally located Spacious 5 Bedroom Vintage Home House
| 4 bd · 3 ba · sleeps 11 | $31,257 | $408 | 21% | 4.6★ (13) | 0.5 mi | Airbnb |
Alpine chalet #1840 Vacation home | 4 bd · 3 ba · sleeps 9 | $140,100 | $925 | 41% | 5★ (1) | 0.6 mi | Booking |
Experience Relaxing Alpine Chalet at Big Bear Cabin
| 4 bd · 3 ba · sleeps 9 | $32,304 | $349 | 25% | 4.5★ (19) | 0.6 mi | AirbnbVrboBooking |
Modoc Cabin at Big Bear Village - Family Retreat Cabin
| 4 bd · 2 ba · sleeps 9 | $15,389 | $538 | 8% | 5★ (3) | 0.6 mi | Airbnb |
Modoc Cabin at Big Bear Village - Charming Downtown Family Retreat - Foosball - Fireplace - Sun Deck Vacation home | 4 bd · 2 ba · sleeps 9 | $86,010 | $862 | 27% | — | 0.6 mi | Booking |
Cozy Bear Cabin Cabin
| 4 bd · 3 ba · sleeps 12 | $9,952 | $829 | 3% | 4.9★ (110) | 0.6 mi | AirbnbVrbo |
5-STARS! Game Room, fire pit, Walk to Forest - OSO Cabin
| 4 bd · 3 ba · sleeps 12 | $44,314 | $839 | 14% | 5★ (20) | 0.7 mi | AirbnbVrboBooking |
Storybook Summit: Theater, Arcade, Spa, and more! Cabin
| 4 bd · 3 ba · sleeps 12 | $129,233 | $669 | 53% | 5★ (2) | 0.7 mi | AirbnbBooking |
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 7.86% = 7.11% Freddie Mac 30-yr avg (Nov 12) + 0.75% investor premium
Est. revenue
$59,272
NOI
$19,842
Cash flow /mo
-$4,320
Cash needed
$342,000
Cash-on-cash
-15.2%
ROE (yr 1)
-3.4%
Cap rate
1.8%
DSCR
0.28
Year-1 write-off
$188,786
Year-1 tax shield @ 32%
$60,411
Year-1 return on equity
- Cash flow (annual)-$51,837
- Principal paydown$7,085
- Appreciation at%$33,000
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)$11,854
- Platform fees (3% of revenue)$1,778
- Maintenance / capex (5% of revenue)$2,964
- Utilities & supplies$4,200
- HOA$924
- Property tax$13,750
- Insurance (STR-rated)$5,610
Cash needed to close
- Down payment (25%)$275,000
- Closing costs (4.0%)$44,000
- Furnishing (bought new)$23,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$60,411
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
$880,000
Short-life (5/15-yr)
$163,000 · 19%
Year-1 deduction
$189,000
Year-1 tax shield @ 32%
$60,000
Land 20% (county tax record, assessed value split) · building $717,000 over 39 years · new furniture $23,000
Based on: 2,936 sq ft, built 2015, 4 bd / 3 ba, unfurnished, listing features (deck, patio, fence, fireplace, stone counters, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $116,000 in year 1 (10% short-life, $37,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $14,600
Kitchen cabinetsdefault
$12,200 new × 56% good × 2.13 allocation
- $14,900
Kitchen countertops (stone)listing
$12,500 new × 56% good × 2.13 allocation
- $6,100
Decorative trimdefault
$5,100 new × 56% good × 2.13 allocation
- $400
Mirrorsdefault
$500 new × 40% good × 2.13 allocation
- $1,800
Shelvingdefault
$1,500 new × 56% good × 2.13 allocation
- $6,200
Window coverings (29)default
$7,300 new × 40% good × 2.13 allocation
- $5,400
Carpet, vinyl & laminate (33% of floors)listing
$6,300 new × 40% good × 2.13 allocation
- $15,800
Kitchen & laundry equipment plumbingdefault
$9,500 new × 78% good × 2.13 allocation
- $9,600
Kitchen, laundry & data equipment electricaldefault
$5,800 new × 78% good × 2.13 allocation
- $5,200
Appliances (range, microwave, dishwasher, disposal, refrigerator)listing
$6,100 new × 40% good × 2.13 allocation
- $23,000
Furniture bought newlisting
$23,000 new × 100% good · bought separately
- $13,400
Paving: driveway & walks (paved)listing
$11,200 new × 56% good × 2.13 allocation
- $12,900
Landscaping (typical)default
$10,800 new × 56% good × 2.13 allocation
- $15,800
Patioslisting
$13,200 new × 56% good × 2.13 allocation
- $35,200
Decks & porches (attached)listing
$33,000 new × 50% good × 2.13 allocation
- $6,400
Fencinglisting
$6,000 new × 50% good × 2.13 allocation
- $554,400
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$318,900 new × 82% good × 2.13 allocation
- $55,000
Building plumbing & fixturesdefault
$33,100 new × 78% good × 2.13 allocation
- $57,300
Building electrical & lightingdefault
$34,500 new × 78% good × 2.13 allocation
- $31,700
HVACdefault
$33,100 new × 45% good × 2.13 allocation
- $15,000
Hardwood & tile floorsdefault
$12,600 new × 56% good × 2.13 allocation
- $3,100
Fireplacelisting
$2,600 new × 56% good × 2.13 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $102,900 | $83,600 | $2,300 | $188,800 |
| 2 | $0 | $0 | $18,400 | $18,400 |
| 3 | $0 | $0 | $18,400 | $18,400 |
| 4 | $0 | $0 | $18,400 | $18,400 |
| 5 | $0 | $0 | $18,400 | $18,400 |
| 6+ | $0 | $0 | $640,700 | $640,700 |
| Total | $102,900 | $83,600 | $716,500 | $903,000 |
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.