137 Pinon Pl
Big Bear Lake, CA 92315
$699,900
3 bd · 2 ba · 1,660 sqft · Listed 1d ago
View on Realtor.com →Year built
2001
Sqft
1,660
Lot sqft
7,303
HOA / mo
$0
Furnished
Yes
List date
2026-11-12T17:41:45.000000Z
Revenue
Annual revenue
$39,362
ADR
$354
Occupancy
30%
Cleaning fees (12 mo)
$7,679
Confidence
Low (44.61), 49 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $33,204
Cub's Cabin #2561
Vacation home · 3 bd · 2 ba · sleeps 6 · 213 ft
Revenue $54,063ADR $487Occ ≈ 30%—
Cub's Cabin / Charming 3-Bedroom Log Cabin Near Big Bear Lake
Vacation home · 3 bd · 2 ba · sleeps 6 · 213 ft
Revenue $62,478ADR $534Occ ≈ 32%5★ (2)
Nick's Cabin
Cabin · 3 bd · 2 ba · sleeps 6 · 230 ft
- Hot tub
- Free parking
- Wifi
- Kitchen
- +2
Revenue $24,634ADR $258Occ ≈ 26%5★ (81)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Cub's Cabin #2561 Vacation home | 3 bd · 2 ba · sleeps 6 | $54,063 | $487 | 30% | — | 213 ft | Booking |
Cub's Cabin / Charming 3-Bedroom Log Cabin Near Big Bear Lake Vacation home | 3 bd · 2 ba · sleeps 6 | $62,478 | $534 | 32% | 5★ (2) | 213 ft | Booking |
Cubs Cabin 2 Nights this weekend 15% off Cabin
| 3 bd · 2 ba · sleeps 6 | $25,287 | $309 | 22% | 4.8★ (6) | 223 ft | AirbnbVrbo |
Nick's Cabin Cabin
| 3 bd · 2 ba · sleeps 6 | $24,634 | $258 | 26% | 5★ (81) | 230 ft | Airbnb |
Fox Farm! Pool Table! EV Charger! Fenced Yard! House
| 3 bd · 2.5 ba · sleeps 10 | $25,247 | $467 | 15% | 4.8★ (33) | 276 ft | AirbnbVrbo |
Mid-Century Modern Retreat 2 Min Ski Slopes & SPA House
| 3 bd · 2 ba · sleeps 8 | $24,369 | $472 | 14% | 4.8★ (9) | 295 ft | AirbnbVrbo |
Teakwood Cozy Wood Cabin w/ Fireplace & Hottub Cabin
| 3 bd · 1 ba · sleeps 8 | $42,973 | $331 | 36% | 4.6★ (34) | 312 ft | AirbnbVrboBooking |
Hot Tub + AC | Fenced Yard + Fireplace Cabin
| 3 bd · 2 ba · sleeps 6 | $21,183 | $341 | 17% | 4.5★ (16) | 315 ft | AirbnbVrboBooking |
Cozy Mountain Retreat: Hot Tub, Dog Friendly & EV Cabin
| 3 bd · 2 ba · sleeps 7 | $21,897 | $333 | 18% | 5★ (78) | 354 ft | AirbnbVrbo |
Cozy Fox Farm Retreat | Steps to Hiking & Lake Chalet
| 3 bd · 2 ba · sleeps 6 | $28,203 | $429 | 18% | 4.7★ (12) | 367 ft | AirbnbVrboBooking |
Show 31 more
Fox Farm, Cozy cabin with a game room, hot tub, & 2 decks in a great location!!
House · 3 bd · 1.5 ba · sleeps 7 · 367 ft
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $13,369ADR $400Occ ≈ 9%4.9★ (73)
Serene MTN Vibes w/Jacuzzi gated yard 4 Kids/Dogs
House · 3 bd · 2 ba · sleeps 6 · 0.1 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +5
Revenue $46,436ADR $299Occ ≈ 43%4.8★ (340)
Enchanting Snow Escape with Hot Tub
Vacation home · 3 bd · 2 ba · sleeps 10 · 0.1 mi
Revenue $89,247ADR $436Occ ≈ 56%5★ (1)
Bear Den: Hot Tub+Game Room+Firepit+Fenced Yard+EV
Cabin · 3 bd · 3 ba · sleeps 8 · 0.1 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +6
Revenue $62,127ADR $400Occ ≈ 43%4.8★ (173)
Gorgeous cabin great for Family & Pets BBQ fenced backyard fire pit Jacuuzi
House · 3 bd · 2 ba · sleeps 7 · 0.1 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +3
Revenue $60,061ADR $365Occ ≈ 45%4.3★ (13)
Cornerstone Lodge Log Cabin at Big Bear Lake
Vacation home · 3 bd · 3 ba · sleeps 6 · 0.2 mi
Revenue $60,719ADR $920Occ ≈ 18%5★ (1)
Welcome to the Fox Farm Charmer
House · 3 bd · 2.5 ba · sleeps 10 · 0.2 mi
Revenue $51,084ADR $276Occ ≈ 51%4.8★ (47)
Sunny Cabin Escape – Spa, BBQ & Family Fun
House · 3 bd · 2.5 ba · sleeps 8 · 0.2 mi
- Hot tub
- Free parking
- Wifi
- Kitchen
- +3
Revenue $29,767ADR $341Occ ≈ 24%4.9★ (19)
Arcade, Hot Tub, Game Room Home in Nature
Cabin · 3 bd · 2 ba · sleeps 9 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $70,744ADR $271Occ ≈ 72%4.8★ (149)
Gameroom w/Pool Table and 3 TV's! Custom Log Home!
House · 3 bd · 2 ba · sleeps 9 · 0.2 mi
Revenue $6,654ADR $246Occ ≈ 7%—
Delisted
NOMAD NOOK | Autumn Basecamp | Relax•Hike•Explore
Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi
- Free parking
- Wifi
- Kitchen
- Washer
- +3
Revenue $32,644ADR $575Occ ≈ 16%5★ (101)
Northern Retreat: Sleeps 10 & Forest Views
House · 3 bd · 3 ba · sleeps 10 · 0.2 mi
- A/C
- Free parking
- Pets OK
- Wifi
- +4
Revenue $83,980ADR $426Occ ≈ 54%4.8★ (90)
The Kitchy Cabin: Big Bear Mountain Getaway
Cabin · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $11,431ADR $429Occ ≈ 7%4.8★ (139)
Delisted
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Fox Farm, Cozy cabin with a game room, hot tub, & 2 decks in a great location!! House
| 3 bd · 1.5 ba · sleeps 7 | $13,369 | $400 | 9% | 4.9★ (73) | 367 ft | Vrbo |
Eagle Mountain Estates Retreat House
| 3 bd · 3 ba · sleeps 8 | $55,133 | $398 | 38% | 5★ (38) | 436 ft | AirbnbVrbo |
Serene MTN Vibes w/Jacuzzi gated yard 4 Kids/Dogs House
| 3 bd · 2 ba · sleeps 6 | $46,436 | $299 | 43% | 4.8★ (340) | 0.1 mi | Airbnb |
Wildwood Lodge Central Modern Retreat w/ Hot Tub Cabin
| 3 bd · 2 ba · sleeps 8 | $33,387 | $511 | 18% | 4.5★ (41) | 0.1 mi | AirbnbVrboBooking |
‘Dancing Bear Lodge’ ~ 1 Mi to Big Bear Lake! Cabin
| 3 bd · 3 ba · sleeps 9 | $33,279 | $330 | 28% | 4.8★ (51) | 0.1 mi | AirbnbVrbo |
Gorgeous, Arcade, pool table, central, secluded House
| 3 bd · 2 ba · sleeps 10 | $21,988 | $569 | 11% | 5★ (16) | 0.1 mi | AirbnbVrbo |
Enchanting Ski Escape, Hot Tub & Game Room Cabin
| 3 bd · 2.5 ba · sleeps 10 | $79,679 | $410 | 53% | 5★ (62) | 0.1 mi | AirbnbVrbo |
Enchanting Snow Escape with Hot Tub Vacation home | 3 bd · 2 ba · sleeps 10 | $89,247 | $436 | 56% | 5★ (1) | 0.1 mi | Booking |
Enchanted Log Cabin on extensive Lot , Pet loving Cabin
| 3 bd · 2 ba · sleeps 6 | $9,924 | $344 | 8% | 5★ (58) | 0.1 mi | AirbnbVrbo |
Bear Den: Hot Tub+Game Room+Firepit+Fenced Yard+EV Cabin
| 3 bd · 3 ba · sleeps 8 | $62,127 | $400 | 43% | 4.8★ (173) | 0.1 mi | Airbnb |
Big Bear Bungalow:Spa!Family Friendly!Fenced Yard! House
| 3 bd · 2 ba · sleeps 9 | $53,061 | $309 | 47% | 4.8★ (74) | 0.1 mi | AirbnbVrbo |
Mountain Air by AvantStay | Cabin 4mins to Lake Cabin | 3 bd · 2 ba · sleeps 6 | $27,319 | $302 | 25% | 4.8★ (62) | 0.1 mi | AirbnbBooking |
Gorgeous cabin great for Family & Pets BBQ fenced backyard fire pit Jacuuzi House
| 3 bd · 2 ba · sleeps 7 | $60,061 | $365 | 45% | 4.3★ (13) | 0.1 mi | Vrbo |
Game Room• Sauna • Hot Tub • Family & Pet Friendly Cabin
| 3 bd · 2 ba · sleeps 9 | $52,002 | $506 | 28% | 5★ (82) | 0.1 mi | AirbnbVrbo |
Pet-friendly lodge with fire pit games BBQ House | 3 bd · 2 ba · sleeps 9 | $40,310 | $370 | 30% | 4.7★ (35) | 0.2 mi | AirbnbBooking |
Cornerstone Lodge Log Cabin at Big Bear Lake Cabin
| 3 bd · 3 ba · sleeps 6 | $29,016 | $365 | 22% | 4.8★ (20) | 0.2 mi | AirbnbVrboBooking |
Our Beary Happy Place-Close to All! Cabin
| 3 bd · 2 ba · sleeps 8 | $20,787 | $350 | 16% | 5★ (161) | 0.2 mi | AirbnbVrbo |
Fox Farm Retreat: EV, PingPong, Fenced Yard! Cabin
| 3 bd · 2.5 ba · sleeps 7 | $48,326 | $367 | 36% | 5★ (69) | 0.2 mi | AirbnbVrbo |
Cornerstone Lodge Log Cabin at Big Bear Lake Vacation home | 3 bd · 3 ba · sleeps 6 | $60,719 | $920 | 18% | 5★ (1) | 0.2 mi | Booking |
Welcome to the Fox Farm Charmer House | 3 bd · 2.5 ba · sleeps 10 | $51,084 | $276 | 51% | 4.8★ (47) | 0.2 mi | Airbnb |
Sunny Cabin Escape – Spa, BBQ & Family Fun House
| 3 bd · 2.5 ba · sleeps 8 | $29,767 | $341 | 24% | 4.9★ (19) | 0.2 mi | Airbnb |
Arcade, Hot Tub, Game Room Home in Nature Cabin
| 3 bd · 2 ba · sleeps 9 | $70,744 | $271 | 72% | 4.8★ (149) | 0.2 mi | Airbnb |
Paradise Amongst the Pines House
| 3 bd · 3 ba · sleeps 10 | $37,460 | $396 | 26% | 5★ (42) | 0.2 mi | AirbnbVrbo |
*Teakwood Chalet* Mins to Lake | Games | Fire Pit House
| 3 bd · 3 ba · sleeps 10 | $6,007 | $291 | 6% | 5★ (8) | 0.2 mi | AirbnbVrbo |
Gameroom w/Pool Table and 3 TV's! Custom Log Home! House | 3 bd · 2 ba · sleeps 9 | $6,654 | $246 | 7% | — | 0.2 mi | Delisted |
NOMAD NOOK | Autumn Basecamp | Relax•Hike•Explore Cabin
| 3 bd · 2 ba · sleeps 6 | $32,644 | $575 | 16% | 5★ (101) | 0.2 mi | Airbnb |
Modern cabin with a Hot Tub, Game Room, Fire Pit House | 3 bd · 2 ba · sleeps 8 | $33,204 | $630 | 14% | 4★ (6) | 0.2 mi | AirbnbBooking |
Central A/C! Hot Tub! Firepit! Fenced Yard! House
| 3 bd · 2 ba · sleeps 8 | $11,347 | $274 | 11% | 5★ (7) | 0.2 mi | AirbnbVrbo |
Northern Retreat: Sleeps 10 & Forest Views House
| 3 bd · 3 ba · sleeps 10 | $83,980 | $426 | 54% | 4.8★ (90) | 0.2 mi | Airbnb |
The Kitchy Cabin: Big Bear Mountain Getaway Cabin | 3 bd · 2 ba · sleeps 8 | $11,431 | $429 | 7% | 4.8★ (139) | 0.2 mi | Delisted |
Whispering Pines Cabin – Tranquility in the Trees House
| 3 bd · 2 ba · sleeps 7 | $22,812 | $274 | 23% | 4.5★ (26) | 0.2 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 7.86% = 7.11% Freddie Mac 30-yr avg (Nov 12) + 0.75% investor premium
Est. revenue
$39,362
NOI
$12,872
Cash flow /mo
-$2,728
Cash needed
$202,971
Cash-on-cash
-16.1%
ROE (yr 1)
-3.6%
Cap rate
1.8%
DSCR
0.28
Year-1 write-off
$149,081
Year-1 tax shield @ 32%
$47,706
Year-1 return on equity
- Cash flow (annual)-$32,735
- Principal paydown$4,508
- Appreciation at%$20,997
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)$7,872
- Platform fees (3% of revenue)$1,181
- Maintenance / capex (5% of revenue)$1,968
- Utilities & supplies$4,200
- HOA$0
- Property tax$8,749
- Insurance (STR-rated)$3,569
Cash needed to close
- Down payment (25%)$174,975
- Closing costs (4.0%)$27,996
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$47,706
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
$561,000
Short-life (5/15-yr)
$149,000 · 26%
Year-1 deduction
$149,000
Year-1 tax shield @ 32%
$48,000
Land 20% (county tax record, assessed value split) · building $413,000 over 39 years
Based on: 1,660 sq ft, built 2001, 3 bd / 2 ba, furnished, listing features (deck, fence, fireplace, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $93,000 in year 1 (16% short-life, $30,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,800
Kitchen cabinetsdefault
$9,400 new × 40% good × 3.13 allocation
- $9,700
Kitchen countertopsdefault
$7,700 new × 40% good × 3.13 allocation
- $3,600
Decorative trimdefault
$2,900 new × 40% good × 3.13 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.13 allocation
- $1,500
Shelvingdefault
$1,200 new × 40% good × 3.13 allocation
- $5,300
Window coverings (17)default
$4,300 new × 40% good × 3.13 allocation
- $13,400
Carpet, vinyl & laminate (100% of floors)listing
$10,700 new × 40% good × 3.13 allocation
- $11,500
Kitchen & laundry equipment plumbingdefault
$7,300 new × 50% good × 3.13 allocation
- $6,900
Kitchen, laundry & data equipment electricaldefault
$4,400 new × 50% good × 3.13 allocation
- $9,600
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 40% good × 3.13 allocation
- $7,800
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
- $13,200
Paving: driveway & walks (paved)default
$8,400 new × 50% good × 3.13 allocation
- $12,700
Landscaping (typical)default
$8,100 new × 50% good × 3.13 allocation
- $2,600
Patiosdefault
$1,600 new × 50% good × 3.13 allocation
- $29,200
Decks & porches (attached)listing
$18,700 new × 50% good × 3.13 allocation
- $9,400
Fencinglisting
$6,000 new × 50% good × 3.13 allocation
- $328,300
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$179,900 new × 58% good × 3.13 allocation
- $29,200
Building plumbing & fixturesdefault
$18,700 new × 50% good × 3.13 allocation
- $28,700
Building electrical & lightingdefault
$18,300 new × 50% good × 3.13 allocation
- $23,400
HVACdefault
$18,700 new × 40% good × 3.13 allocation
- $3,300
Fireplacelisting
$2,600 new × 40% good × 3.13 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $81,500 | $67,100 | $400 | $149,100 |
| 2 | $0 | $0 | $10,600 | $10,600 |
| 3 | $0 | $0 | $10,600 | $10,600 |
| 4 | $0 | $0 | $10,600 | $10,600 |
| 5 | $0 | $0 | $10,600 | $10,600 |
| 6+ | $0 | $0 | $370,100 | $370,100 |
| Total | $81,500 | $67,100 | $412,800 | $561,500 |
The building's share of the price ($554,000) is 3.1x our depreciated replacement cost of the home ($177,000). 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.