809 San Bernardino Ave
Sugarloaf, CA 92386
$229,999
2 bd · 1 ba · 840 sqft · Listed 4d ago
View on Realtor.com →Year built
1973
Sqft
840
Lot sqft
2,500
HOA / mo
$0
Furnished
No
List date
2026-11-08T00:50:19.000000Z
Revenue
Annual revenue
$28,578
ADR
$190
Occupancy
41%
Cleaning fees (12 mo)
$6,854
Confidence
Low (30.71), 48 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $21,128
Pine Forest Retreat - Private Hot Tub & Fire Pit
House · 2 bd · 1.5 ba · sleeps 4 · 118 ft
- Hot tub
- Free parking
- Wifi
- Kitchen
- +2
Revenue $36,570ADR $211Occ ≈ 47%4.8★ (209)
AC*HikingTrails+PetsOK+Arcade+FencedYard+BBQ
Cabin · 2 bd · 2 ba · sleeps 6 · 187 ft
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $23,636ADR $241Occ ≈ 27%4.8★ (40)
Heavenly Bear by Big Bear Vacations
Vacation home · 2 bd · 1 ba · sleeps 4 · 299 ft
Revenue $45,723ADR $685Occ ≈ 18%—
Heavenly bear #2362
Vacation home · 2 bd · 1 ba · sleeps 4 · 299 ft
Revenue $64,676ADR $1,238Occ ≈ 14%—
Relaxing Heavenly Bear Cottage at Sugarloaf
Cabin · 2 bd · 1 ba · sleeps 4 · 351 ft
Revenue $18,003ADR $456Occ ≈ 11%3.5★ (2)
The Red Door Chalet — Fireplaces | BBQ | Wifi | EV
Cabin · 2 bd · 2 ba · sleeps 7 · 354 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +2
Revenue $23,480ADR $212Occ ≈ 30%5★ (52)
Steps from the National Forest: Deck & Gated Yard
Cabin · 2 bd · 1 ba · sleeps 4 · 371 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +1
Revenue $30,998ADR $192Occ ≈ 44%5★ (207)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Pine Forest Retreat - Private Hot Tub & Fire Pit House
| 2 bd · 1.5 ba · sleeps 4 | $36,570 | $211 | 47% | 4.8★ (209) | 118 ft | Airbnb |
AC*HikingTrails+PetsOK+Arcade+FencedYard+BBQ Cabin
| 2 bd · 2 ba · sleeps 6 | $23,636 | $241 | 27% | 4.8★ (40) | 187 ft | Airbnb |
Heavenly Bear by Big Bear Vacations Vacation home | 2 bd · 1 ba · sleeps 4 | $45,723 | $685 | 18% | — | 299 ft | Booking |
Heavenly bear #2362 Vacation home | 2 bd · 1 ba · sleeps 4 | $64,676 | $1,238 | 14% | — | 299 ft | Booking |
Relaxing Heavenly Bear Cottage at Sugarloaf Cabin | 2 bd · 1 ba · sleeps 4 | $18,003 | $456 | 11% | 3.5★ (2) | 351 ft | Airbnb |
The Red Door Chalet — Fireplaces | BBQ | Wifi | EV Cabin
| 2 bd · 2 ba · sleeps 7 | $23,480 | $212 | 30% | 5★ (52) | 354 ft | Airbnb |
Steps from the National Forest: Deck & Gated Yard Cabin
| 2 bd · 1 ba · sleeps 4 | $30,998 | $192 | 44% | 5★ (207) | 371 ft | Airbnb |
Acute A Frame Cozy Cottage & BBQ Cabin
| 2 bd · 1 ba · sleeps 4 | $27,952 | $206 | 37% | 4.5★ (370) | 381 ft | AirbnbVrboBooking |
Pops Bear Cabin (Pub, Firepit, BBQ, Games & More) Cabin
| 2 bd · 1 ba · sleeps 6 | $44,796 | $184 | 67% | 5★ (247) | 384 ft | AirbnbVrbo |
Cozy Getaway, Lake, Dog Friendly, Quiet & Peaceful Cabin
| 2 bd · 2 ba · sleeps 7 | $15,653 | $294 | 15% | 5★ (34) | 459 ft | AirbnbVrbo |
Show 39 more
Vista Sugarloaf ~ Mountain getaway near town & skiing w/ gas grill & spacious deck
Vacation home · 2 bd · 1 ba · sleeps 6 · 482 ft
Revenue $28,196ADR $542Occ ≈ 14%5★ (1)
Spacious Big Bear cabin with fireplace
Cabin · 2 bd · 1.5 ba · sleeps 5 · 505 ft
Revenue $8,858ADR $140Occ ≈ 17%4.9★ (107)
Delisted
Sandy's Place - Walk to hiking trails, Cal King
House · 2 bd · 1 ba · sleeps 6 · 0.1 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +1
Revenue $2,894ADR $217Occ ≈ 4%4.3★ (3)
Romantic A Frame w/Eco Organic Bed+Wood Stove
Chalet · 2 bd · 1 ba · sleeps 4 · 0.1 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +3
Revenue $57,017ADR $211Occ ≈ 74%5★ (234)
Dutch Gambrel Steps From Forest
Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.1 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $5,762ADR $174Occ ≈ 9%4.9★ (24)
Cozy Home with Serene Views. Pet-Friendly!
House · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +3
Revenue $26,333ADR $186Occ ≈ 39%4.9★ (36)
Between-the-Pines Cozy Cabin
Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +3
Revenue $12,293ADR $339Occ ≈ 10%5★ (25)
Onyx Cabin BIG BEAR *Spa* EV Charger*SKI*
Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.2 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +4
Revenue $55,993ADR $216Occ ≈ 71%5★ (152)
Pet friendly Red Farmhouse Cabin
House · 2 bd · 2 ba · sleeps 6 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +3
Revenue $5,068ADR $335Occ ≈ 4%4.8★ (38)
3 Oaks Cabin - Secluded Private Cabin w Hot Tub
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +4
Revenue $57,121ADR $214Occ ≈ 73%5★ (171)
The K Chalet - An Intimate Mountain Retreat
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $19,018ADR $227Occ ≈ 23%5★ (78)
Cozy Modern Spa, AC, BBQ, Firepit
House · 2 bd · 1 ba · sleeps 5 · 0.2 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +4
Revenue $51,317ADR $214Occ ≈ 66%4.8★ (169)
Pet Welcoming Coyote Creek Cabin-BIG BEAR
Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi
Revenue $14,843ADR $1,382Occ ≈ 3%4.8★ (67)
Delisted
2 Bedroom Cabin
Cabin · 2 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $14,519ADR $136Occ ≈ 29%4.9★ (9)
Delisted
Newly Remodeled! PetsOK, Bikes,Firepit, Fooseball!
Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $33,467ADR $172Occ ≈ 53%4.8★ (112)
Cozy Cabin with Arcade Fun
House · 2 bd · 1 ba · sleeps 6 · 0.3 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
- +1
Revenue $32,058ADR $156Occ ≈ 56%5★ (102)
Cozy Mountain Cabin | Relax | Hike | Lake Nearby
Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi
- Free parking
- Wifi
- Kitchen
- Fireplace
Revenue $2,091ADR $208Occ ≈ 3%5★ (4)
SandyBear Cabin! Open floor plan & covered patio!
Cabin · 2 bd · 2 ba · sleeps 5 · 0.3 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $20,583ADR $243Occ ≈ 23%4.8★ (174)
Twin Pines | Cozy Big Bear Cabin w/ Hot Tub
Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +2
Revenue $15,948ADR $188Occ ≈ 23%5★ (60)
Cozy Quiet Cabin Escape
House · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +1
Revenue $24,834ADR $155Occ ≈ 44%4.9★ (107)
Noir Cabin BIG BEAR *Spa* EV Charger *A/C* Hiking
Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $62,096ADR $223Occ ≈ 76%5★ (261)
Cozy Mountain Cabin | Relax | Hike | Lake Nearby
Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi
Revenue $33,514ADR $169Occ ≈ 54%4.9★ (157)
Delisted
Updated pet-friendly home with fenced yard, deck, near attractions and more!
House · 2 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $3,514ADR $185Occ ≈ 5%—
Delisted
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Vista Sugarloaf ~ Mountain getaway near town & skiing w/ gas grill & spacious deck Vacation home | 2 bd · 1 ba · sleeps 6 | $28,196 | $542 | 14% | 5★ (1) | 482 ft | Booking |
Vista Sugarloaf ~Mountain Getaway Cabin
| 2 bd · 1 ba · sleeps 6 | $20,576 | $498 | 11% | — | 489 ft | AirbnbVrboBooking |
Spacious Big Bear cabin with fireplace Cabin | 2 bd · 1.5 ba · sleeps 5 | $8,858 | $140 | 17% | 4.9★ (107) | 505 ft | Delisted |
Sandy's Place - Walk to hiking trails, Cal King House
| 2 bd · 1 ba · sleeps 6 | $2,894 | $217 | 4% | 4.3★ (3) | 0.1 mi | Airbnb |
Romantic A Frame w/Eco Organic Bed+Wood Stove Chalet
| 2 bd · 1 ba · sleeps 4 | $57,017 | $211 | 74% | 5★ (234) | 0.1 mi | Airbnb |
Dog Friendly Cabin + Fenced Backyard! No Pet Fees! Cabin
| 2 bd · 1 ba · sleeps 6 | $31,759 | $213 | 41% | 5★ (99) | 0.1 mi | AirbnbVrboBooking |
Cozy Bear Lodge | Deck, EV charger and Near Slopes House
| 2 bd · 1 ba · sleeps 6 | $17,000 | $119 | 39% | 5★ (16) | 0.1 mi | AirbnbVrboBooking |
Dutch Gambrel Steps From Forest Cabin
| 2 bd · 1.5 ba · sleeps 4 | $5,762 | $174 | 9% | 4.9★ (24) | 0.1 mi | Airbnb |
Sugar Shack: Come Get Cozy & Stay Awhile Cabin
| 2 bd · 2 ba · sleeps 6 | $33,119 | $173 | 52% | 5★ (179) | 0.1 mi | AirbnbVrbo |
Cozy Home with Serene Views. Pet-Friendly! House
| 2 bd · 1.5 ba · sleeps 6 | $26,333 | $186 | 39% | 4.9★ (36) | 0.1 mi | Airbnb |
Juniper Hideaway: Steps to Forest + Hot Tub Cabin
| 2 bd · 2 ba · sleeps 6 | $24,743 | $391 | 17% | 4.9★ (21) | 0.1 mi | AirbnbVrbo |
Apres' Ski Lodge Cabin
| 2 bd · 1 ba · sleeps 5 | $4,628 | $284 | 4% | 5★ (3) | 0.2 mi | AirbnbVrbo |
Sunset Point A Modern A-Frame Cabin
| 2 bd · 2 ba · sleeps 6 | $16,752 | $203 | 23% | 5★ (56) | 0.2 mi | AirbnbVrbo |
Between-the-Pines Cozy Cabin Cabin
| 2 bd · 1 ba · sleeps 6 | $12,293 | $339 | 10% | 5★ (25) | 0.2 mi | Airbnb |
Onyx Cabin BIG BEAR *Spa* EV Charger*SKI* Cabin
| 2 bd · 1.5 ba · sleeps 4 | $55,993 | $216 | 71% | 5★ (152) | 0.2 mi | Airbnb |
Pet friendly Red Farmhouse Cabin House
| 2 bd · 2 ba · sleeps 6 | $5,068 | $335 | 4% | 4.8★ (38) | 0.2 mi | Airbnb |
3 Oaks Cabin - Secluded Private Cabin w Hot Tub Cabin
| 2 bd · 1 ba · sleeps 4 | $57,121 | $214 | 73% | 5★ (171) | 0.2 mi | Airbnb |
The K Chalet - An Intimate Mountain Retreat Cabin
| 2 bd · 2 ba · sleeps 6 | $19,018 | $227 | 23% | 5★ (78) | 0.2 mi | Airbnb |
Cozy Modern Spa, AC, BBQ, Firepit House
| 2 bd · 1 ba · sleeps 5 | $51,317 | $214 | 66% | 4.8★ (169) | 0.2 mi | Airbnb |
Quiet Pine Cabin nestled in the National Forest Cabin
| 2 bd · 1 ba · sleeps 4 | $40,391 | $246 | 45% | 5★ (188) | 0.2 mi | AirbnbVrbo |
Pet Welcoming Coyote Creek Cabin-BIG BEAR Cabin | 2 bd · 1 ba · sleeps 6 | $14,843 | $1,382 | 3% | 4.8★ (67) | 0.2 mi | Delisted |
Sugarloaf Cabin + Fenced Yard + Fire Pit Cabin
| 2 bd · 1 ba · sleeps 4 | $9,056 | $201 | 12% | 4.8★ (23) | 0.2 mi | AirbnbVrboBooking |
2 Bedroom Cabin Cabin | 2 bd · 2 ba · sleeps 8 | $14,519 | $136 | 29% | 4.9★ (9) | 0.2 mi | Delisted |
The Beary Cozy Cabin + open woods near by! Cabin
| 2 bd · 1 ba · sleeps 6 | $21,128 | $113 | 51% | 4.5★ (13) | 0.2 mi | AirbnbVrboBooking |
Mid-Century Cabin w/ Hot Tub Mins to Bear Mountain House
| 2 bd · 1 ba · sleeps 6 | $3,165 | $243 | 4% | 5★ (3) | 0.2 mi | AirbnbVrboBooking |
Newly Remodeled! PetsOK, Bikes,Firepit, Fooseball! Cabin
| 2 bd · 1 ba · sleeps 4 | $33,467 | $172 | 53% | 4.8★ (112) | 0.3 mi | Airbnb |
La Cabanita - Pet Friendly! Cabin
| 2 bd · 1 ba · sleeps 5 | $12,702 | $175 | 20% | 5★ (20) | 0.3 mi | AirbnbVrboBooking |
Cozy Cabin with Arcade Fun House
| 2 bd · 1 ba · sleeps 6 | $32,058 | $156 | 56% | 5★ (102) | 0.3 mi | Airbnb |
Cozy Mountain Cabin | Relax | Hike | Lake Nearby Cabin
| 2 bd · 1 ba · sleeps 6 | $2,091 | $208 | 3% | 5★ (4) | 0.3 mi | Airbnb |
SandyBear Cabin! Open floor plan & covered patio! Cabin
| 2 bd · 2 ba · sleeps 5 | $20,583 | $243 | 23% | 4.8★ (174) | 0.3 mi | Airbnb |
Twin Pines | Cozy Big Bear Cabin w/ Hot Tub Cabin
| 2 bd · 1 ba · sleeps 6 | $15,948 | $188 | 23% | 5★ (60) | 0.3 mi | Airbnb |
Family Cabin Retreat Close to Lake, and Trails Cabin
| 2 bd · 1.5 ba · sleeps 6 | $38,356 | $194 | 54% | 4.9★ (189) | 0.3 mi | AirbnbVrbo |
Cozy Quiet Cabin Escape House
| 2 bd · 1.5 ba · sleeps 6 | $24,834 | $155 | 44% | 4.9★ (107) | 0.3 mi | Airbnb |
Noir Cabin BIG BEAR *Spa* EV Charger *A/C* Hiking Cabin | 2 bd · 1 ba · sleeps 4 | $62,096 | $223 | 76% | 5★ (261) | 0.3 mi | Airbnb |
Cozy Mountain Cabin | Relax | Hike | Lake Nearby Cabin | 2 bd · 1 ba · sleeps 6 | $33,514 | $169 | 54% | 4.9★ (157) | 0.3 mi | Delisted |
Ohana Pines Cabin Cabin
| 2 bd · 1 ba · sleeps 5 | $13,749 | $266 | 14% | 5★ (54) | 0.3 mi | AirbnbVrbo |
Updated pet-friendly home with fenced yard, deck, near attractions and more! House | 2 bd · 2 ba · sleeps 6 | $3,514 | $185 | 5% | — | 0.3 mi | Delisted |
Cozy Cabin Retreat, 6 Beds w/ hot tub, remodeled Cabin
| 2 bd · 1 ba · sleeps 6 | $6,417 | $332 | 5% | 4.8★ (13) | 0.4 mi | AirbnbVrbo |
Cute Cozy Comfort Cabin Cabin
| 2 bd · 1.5 ba · sleeps 6 | $10,917 | $228 | 13% | 4.2★ (6) | 0.4 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 7.93% = 7.18% Freddie Mac 30-yr avg (Nov 5) + 0.75% investor premium
Est. revenue
$28,578
NOI
$12,673
Cash flow /mo
-$201
Cash needed
$82,700
Cash-on-cash
-2.9%
ROE (yr 1)
7.2%
Cap rate
5.5%
DSCR
0.84
Year-1 write-off
$62,759
Year-1 tax shield @ 32%
$20,083
Year-1 return on equity
- Cash flow (annual)-$2,415
- Principal paydown$1,461
- Appreciation at%$6,900
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)$5,716
- Platform fees (3% of revenue)$857
- Maintenance / capex (5% of revenue)$1,429
- Utilities & supplies$4,200
- HOA$0
- Property tax$2,875
- Insurance (STR-rated)$1,173
Cash needed to close
- Down payment (25%)$57,500
- Closing costs (4.0%)$9,200
- Furnishing (bought new)$16,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$20,083
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
$151,000
Short-life (5/15-yr)
$47,000 · 31%
Year-1 deduction
$63,000
Year-1 tax shield @ 32%
$20,000
Land 34% (county tax record, assessed value split) · building $105,000 over 39 years · new furniture $16,000
Based on: 840 sq ft, built 1973, 2 bd / 1 ba, unfurnished, listing features (fireplace).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $48,000 in year 1 (21% short-life, $15,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $6,500
Kitchen cabinetsdefault
$7,600 new × 40% good × 2.12 allocation
- $5,300
Kitchen countertopsdefault
$6,300 new × 40% good × 2.12 allocation
- $1,200
Decorative trimdefault
$1,500 new × 40% good × 2.12 allocation
- $100
Mirrorsdefault
$200 new × 40% good × 2.12 allocation
- $800
Shelvingdefault
$900 new × 40% good × 2.12 allocation
- $1,700
Window coverings (8)default
$2,000 new × 40% good × 2.12 allocation
- $1,800
Carpet, vinyl & laminate (40% of floors)default
$2,200 new × 40% good × 2.12 allocation
- $5,000
Kitchen & laundry equipment plumbingdefault
$5,900 new × 40% good × 2.12 allocation
- $3,000
Kitchen, laundry & data equipment electricaldefault
$3,600 new × 40% good × 2.12 allocation
- $6,900
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 2.12 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $6,400
Paving: driveway & walks (paved)default
$6,000 new × 50% good × 2.12 allocation
- $6,100
Landscaping (typical)default
$5,800 new × 50% good × 2.12 allocation
- $900
Patiosdefault
$800 new × 50% good × 2.12 allocation
- $900
Decks & porches (attached)default
$800 new × 50% good × 2.12 allocation
- $76,900
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$90,700 new × 40% good × 2.12 allocation
- $8,000
Building plumbing & fixturesdefault
$9,400 new × 40% good × 2.12 allocation
- $6,700
Building electrical & lightingdefault
$7,900 new × 40% good × 2.12 allocation
- $8,000
HVACdefault
$9,500 new × 40% good × 2.12 allocation
- $2,700
Hardwood & tile floorsdefault
$3,200 new × 40% good × 2.12 allocation
- $2,200
Fireplacelisting
$2,600 new × 40% good × 2.12 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $48,400 | $14,200 | $100 | $62,800 |
| 2 | $0 | $0 | $2,700 | $2,700 |
| 3 | $0 | $0 | $2,700 | $2,700 |
| 4 | $0 | $0 | $2,700 | $2,700 |
| 5 | $0 | $0 | $2,700 | $2,700 |
| 6+ | $0 | $0 | $93,700 | $93,700 |
| Total | $48,400 | $14,200 | $104,600 | $167,200 |
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.