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42532 Fox Farm Rd

42532 Fox Farm Rd

Big Bear Lake, CA 92315

$649,000

5 bd · 3 ba · 1,553 sqft · Listed 15d ago

View on Realtor.com →

Year built

1974

Sqft

1,553

Lot sqft

—

HOA / mo

$0

Furnished

No

List date

2026-09-14T17:40:38.000000Z

Revenue

Annual revenue

$57,839

ADR

$626

Occupancy

25%

Cleaning fees (12 mo)

$8,820

Confidence

Med (52.29), 48 comps

Comp revenue range (p25 / median / p75)

$50,272$65,187$75,196
  • Bear Mountain Getaway

    Vacation home · 5 bd · 3 ba · sleeps 10 · 7 ft

    Revenue $50,413ADR $792Occ ≈ 17%—

    Booking

  • Bear Mountain Getaway- Luxury + Private ADU Suite

    House · 5 bd · 3 ba · sleeps 8 · 7 ft

    Revenue $33,989ADR $690Occ ≈ 13%4.3★ (6)

    AirbnbVrbo

  • BigBear Family• Hot Tub •Game Room• EV • Sleeps 16

    House · 5 bd · 3 ba · sleeps 16 · 259 ft

    Revenue $6,109ADR $772Occ ≈ 2%—

    AirbnbVrbo

  • Big Bear Lake Sleep 16/ XL Game Room/ EV Charger

    Villa · 5 bd · 3 ba · sleeps 16 · 299 ft

    Revenue $106,802ADR $754Occ ≈ 39%5★ (96)

    AirbnbVrboBooking

  • Alpine Luxury. Hot Tub. BBQ. Fire Pit. AC. EV

    House · 5 bd · 3 ba · sleeps 13 · 354 ft

    Revenue $65,231ADR $640Occ ≈ 28%4.8★ (77)

    AirbnbVrbo

  • Gummy Bear Lodge• 5 Bedroom, Game Room, sleeps 13

    Cabin · 5 bd · 3.5 ba · sleeps 13 · 0.2 mi

    Revenue $20,622ADR $859Occ ≈ 7%5★ (34)

    AirbnbVrbo

  • Enchanted Pines | 5BR Cabin • Spa • Near Slopes

    House · 5 bd · 3 ba · sleeps 10 · 0.3 mi

    Revenue $109,230ADR $519Occ ≈ 58%5★ (142)

    AirbnbVrbo

  • Fox Farm Manor | Hot Tub + Game Den

    House · 5 bd · 3 ba · sleeps 16 · 0.3 mi

    Revenue $52,246ADR $1,153Occ ≈ 12%4.8★ (21)

    AirbnbVrbo

  • Ritz-Craterton|Spa•BBQ•Game Room•EV Charger

    House · 5 bd · 4 ba · sleeps 13 · 0.3 mi

    Revenue $70,018ADR $585Occ ≈ 33%5★ (36)

    AirbnbVrbo

  • Big Bear Lake Amys Lodge 5-Bedroom Cabin big bear

    House · 5 bd · 2 ba · sleeps 10 · 0.3 mi

    Revenue $30,588ADR $668Occ ≈ 13%4.8★ (40)

    AirbnbVrbo

Show all 48 comps
  • Ritz-Craterton

    Vacation home · 5 bd · 4 ba · sleeps 13 · 0.3 mi

    Revenue $71,028ADR $563Occ ≈ 35%5★ (3)

    Booking

  • Fox Farm Family Retreat Game Room Pet-Friendly

    Cabin · 5 bd · 3 ba · sleeps 12 · 0.3 mi

    Revenue $63,202ADR $588Occ ≈ 29%4.7★ (46)

    AirbnbVrboBooking

  • Perfect Family Getaway, One Light to Snow Summit, Bear Mountain and Shopping

    Cabin · 5 bd · 3 ba · sleeps 10 · 0.3 mi

    Revenue $30,573ADR $587Occ ≈ 14%4.9★ (67)

    Vrbo

  • A Big Olympic Getaway

    Vacation home · 5 bd · 3 ba · sleeps 10 · 0.3 mi

    Revenue $12,059ADR $793Occ ≈ 4%—

    Booking

  • Beautiful Mountain Retreat w/ Hot tub & Game room

    House · 5 bd · 3.5 ba · sleeps 16 · 0.3 mi

    Revenue $70,754ADR $877Occ ≈ 22%5★ (257)

    AirbnbVrbo

  • Ritz-Craterton | Spa, BBQ, Game Room, EV, Pups

    House · 5 bd · 4 ba · sleeps 13 · 0.3 mi

    Revenue $68,909ADR $607Occ ≈ 31%4.9★ (59)

    Airbnb

  • Getaway Chalet - Perfect escape in a true mountain home! Close to Slopes and the Lake!

    Vacation home · 5 bd · 2 ba · sleeps 7 · 0.4 mi

    Revenue $29,496ADR $240Occ ≈ 34%—

    Booking

  • Balboa at Big Bear ~Modern Mountain Home with Fast Wi-Fi, Private Hot Tub, Fireplace, Loft - Dogs OK

    Vacation home · 5 bd · 2 ba · sleeps 8 · 0.4 mi

    Revenue $59,325ADR $617Occ ≈ 26%5★ (1)

    Booking

  • Soaring Pines Big Bear Retreat- Spa- Games- Sauna-

    Cabin · 5 bd · 4 ba · sleeps 16 · 0.4 mi

    Revenue $106,615ADR $929Occ ≈ 31%4.5★ (36)

    AirbnbVrboBooking

  • Bluebird Retreat Cabin big bear with jacuzzi

    House · 5 bd · 3 ba · sleeps 9 · 0.4 mi

    Revenue $20,113ADR $490Occ ≈ 11%5★ (10)

    Airbnb

  • Bearfoot lodge #2030

    Vacation home · 5 bd · 3 ba · sleeps 15 · 0.4 mi

    Revenue $138,046ADR $1,408Occ ≈ 27%—

    Booking

  • Grand View Lodge I Hot Tub, Pool Table I Sleeps 12

    House · 5 bd · 2.5 ba · sleeps 12 · 0.4 mi

    Revenue $65,143ADR $753Occ ≈ 24%4.5★ (93)

    AirbnbVrboBooking

  • Family Friendly, Quiet Neighborhood, Huge Gameroom

    Cabin · 5 bd · 2.5 ba · sleeps 12 · 0.5 mi

    Revenue $50,396ADR $436Occ ≈ 32%5★ (223)

    AirbnbVrbo

  • Great Views!HOT TUB!Pets OK!Theater!2 Game Rooms!

    House · 5 bd · 3 ba · sleeps 16 · 0.5 mi

    Revenue $96,409ADR $861Occ ≈ 31%4.8★ (53)

    AirbnbVrbo

  • View On the Rocks Scenic Mountain Oasis with Hot Tub, Fire Pit and Game Room

    Vacation home · 5 bd · 4 ba · sleeps 15 · 0.5 mi

    Revenue $71,321ADR $1,229Occ ≈ 16%—

    Booking

  • Castle Glen home, hot tub on rocks

    Cabin · 5 bd · 4 ba · sleeps 15 · 0.5 mi

    Revenue $53,948ADR $1,075Occ ≈ 14%5★ (2)

    AirbnbVrboBooking

  • View on the Rocks. Hot Tub, Game Room, new remodel

    House · 5 bd · 4 ba · sleeps 16 · 0.5 mi

    Revenue $111,301ADR $688Occ ≈ 44%4.9★ (68)

    AirbnbVrbo

  • The Soaring Eagle Lodge

    House · 5 bd · 4 ba · sleeps 12 · 0.5 mi

    Revenue $35,165ADR $960Occ ≈ 10%4.8★ (6)

    Airbnb

  • Black Bear Castle, Luxe Log Cabin, Spa, Games. EV

    House · 5 bd · 4 ba · sleeps 12 · 0.6 mi

    Revenue $75,396ADR $683Occ ≈ 30%4.8★ (46)

    AirbnbVrbo

  • 0.5mi to Lake, Deck w/ Views | Eagle Ridge Retreat

    Cabin · 5 bd · 3.5 ba · sleeps 15 · 0.6 mi

    Revenue $110,194ADR $691Occ ≈ 44%4.8★ (62)

    AirbnbVrboBooking

  • Morning Star Log Cabin at Big Bear Ultra-Modern Castle Glen Mountain Chalet

    Vacation home · 5 bd · 3 ba · sleeps 10 · 0.6 mi

    Revenue $49,900ADR $601Occ ≈ 23%—

    Booking

  • 5 Bedrooms! HOT TUB! Theater! Pool Table! Arcade!

    House · 5 bd · 3 ba · sleeps 12 · 0.6 mi

    Revenue $134,651ADR $895Occ ≈ 41%4.8★ (29)

    AirbnbVrbo

  • Upscale Chateau with Hot Tub, Game Room, 2 Masters

    House · 5 bd · 4 ba · sleeps 16 · 0.6 mi

    Revenue $58,260ADR $983Occ ≈ 16%4.7★ (93)

    AirbnbVrbo

  • 2 Mi to Lake & Skiing: Big Bear Family Cabin

    Cabin · 5 bd · 3.5 ba · sleeps 14 · 0.6 mi

    Revenue $110,886ADR $468Occ ≈ 65%4.6★ (52)

    AirbnbVrboBooking

  • Spectacular Lake Views! Lux! Hot Tub! Game Room!

    House · 5 bd · 3.5 ba · sleeps 10 · 0.6 mi

    Revenue $65,290ADR $804Occ ≈ 22%5★ (27)

    AirbnbVrbo

  • New! Bearadise ~ Blue Castle Getaway

    Cabin · 5 bd · 4 ba · sleeps 10 · 0.7 mi

    Revenue $74,741ADR $506Occ ≈ 40%5★ (11)

    AirbnbVrbo

  • 5BR Big Bear Home • Lake, Hikes & Snow Summit

    House · 5 bd · 3 ba · sleeps 12 · 0.7 mi

    Revenue $66,056ADR $608Occ ≈ 30%5★ (29)

    AirbnbVrboBooking

  • Pine-View Big Bear Cabin • Hot Tub + Game Room

    Cabin · 5 bd · 4 ba · sleeps 12 · 0.7 mi

    Revenue $11,908ADR $610Occ ≈ 5%5★ (1)

    AirbnbVrbo

  • Spacious Cabin | Hot Tub | 5BR Retreat | Mtn Views

    Cabin · 5 bd · 3.5 ba · sleeps 13 · 0.7 mi

    Revenue $85,164ADR $609Occ ≈ 38%4.8★ (90)

    AirbnbVrbo

  • Five Bears Den. Luxe Log Cabin. Spa. Arcade. EV

    House · 5 bd · 4 ba · sleeps 12 · 0.7 mi

    Revenue $85,531ADR $737Occ ≈ 32%4.8★ (43)

    AirbnbVrbo

  • Large 5-Bedroom Family Retreat in Big Bear

    Cabin · 5 bd · 2.5 ba · sleeps 12 · 0.7 mi

    Revenue $74,694ADR $610Occ ≈ 34%4.8★ (47)

    AirbnbVrboBooking

  • 5BR Chalet | Arcade • King Beds • 4-Car • Near MTN

    House · 5 bd · 2 ba · sleeps 12 · 0.7 mi

    Revenue $31,761ADR $567Occ ≈ 15%4.9★ (25)

    AirbnbVrbo

  • Elmwood Place Hot Tub Game Room Near Lake

    Cabin · 5 bd · 3.5 ba · sleeps 12 · 0.7 mi

    Revenue $63,271ADR $713Occ ≈ 24%4.7★ (35)

    AirbnbVrboBooking

  • Elmwood Place- Hot Tub- Packed Game Room

    Chalet · 5 bd · 4 ba · sleeps 12 · 0.7 mi

    Revenue $75,129ADR $671Occ ≈ 31%—

    Booking

  • 5 Bdrm!Pet Friendly! HOT TUB! Game Table!

    House · 5 bd · 3 ba · sleeps 12 · 0.7 mi

    Revenue $70,822ADR $687Occ ≈ 28%4.8★ (20)

    AirbnbVrbo

  • Hot Tub-Game Room-Nintendo Switch-BBQ

    Chalet · 5 bd · 3.5 ba · sleeps 12 · 0.7 mi

    Revenue $60,837ADR $574Occ ≈ 29%4.9★ (199)

    AirbnbVrboBooking

  • Modern 5BR Cabin w Hot Tub, Arcade by Ski Resorts

    House · 5 bd · 4 ba · sleeps 11 · 0.7 mi

    Revenue $63,925ADR $602Occ ≈ 29%4.7★ (18)

    AirbnbVrbo

  • Charming 5 Bedroom: Spa!A/C!PoolTable!FireTable!

    House · 5 bd · 3.5 ba · sleeps 11 · 0.7 mi

    Revenue $51,981ADR $618Occ ≈ 23%4.8★ (26)

    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

Est. revenue

$57,839

NOI

$26,995

Cash flow /mo

$2,250

Cash needed

$701,460

Cash-on-cash (all cash)

3.8%

ROE (yr 1)

6.6%

Cap rate

4.2%

DSCR

—

Year-1 write-off

$152,091

Year-1 tax shield @ 32%

$48,669

Year-1 return on equity

  • Cash flow (annual)$26,995
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$19,470
ROE6.6%
ROE incl. year-1 tax savings (32% bracket, STR loophole)13.6%
Opex, cash-needed & tax-savings breakdown

Annual operating expenses

  • Management (20% of revenue)$11,568
  • Platform fees (3% of revenue)$1,735
  • Maintenance / capex (5% of revenue)$2,892
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$8,113
  • Insurance (STR-rated)$3,310

Cash needed to close

  • Purchase price (all cash)$649,000
  • Closing costs (4.0%)$25,960
  • Furnishing (bought new)$26,500

Tax savings if the STR loophole applies

  • Tax shield @ 32%$48,669

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

$512,000

Short-life (5/15-yr)

$124,000 · 24%

Year-1 deduction

$152,000

Year-1 tax shield @ 32%

$49,000

Land 21% (county tax record, assessed value split) · building $387,000 over 39 years · new furniture $27,000

Based on: 1,553 sq ft, built 1974, 5 bd / 3 ba, unfurnished, listing features (fireplace).

IRS-guide safe-harbor floor: $112,000 in year 1 (16% short-life, $36,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$110,300
  • Kitchen cabinetsdefault

    $9,200 new × 40% good × 4.25 allocation

    $15,600
  • Kitchen countertopsdefault

    $7,500 new × 40% good × 4.25 allocation

    $12,800
  • Decorative trimdefault

    $2,700 new × 40% good × 4.25 allocation

    $4,600
  • Mirrorsdefault

    $500 new × 40% good × 4.25 allocation

    $800
  • Shelvingdefault

    $1,800 new × 40% good × 4.25 allocation

    $3,100
  • Window coverings (16)default

    $4,000 new × 40% good × 4.25 allocation

    $6,800
  • Carpet, vinyl & laminate (40% of floors)default

    $4,000 new × 40% good × 4.25 allocation

    $6,800
  • Kitchen & laundry equipment plumbingdefault

    $7,200 new × 40% good × 4.25 allocation

    $12,200
  • Kitchen, laundry & data equipment electricaldefault

    $4,300 new × 40% good × 4.25 allocation

    $7,400
  • Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default

    $8,100 new × 40% good × 4.25 allocation

    $13,800
  • Furniture bought newlisting

    $26,500 new × 100% good · bought separately

    $26,500
15-year land improvements$40,600
  • Paving: driveway & walks (paved)default

    $8,200 new × 50% good × 4.25 allocation

    $17,400
  • Landscaping (typical)default

    $7,900 new × 50% good × 4.25 allocation

    $16,700
  • Patiosdefault

    $1,500 new × 50% good × 4.25 allocation

    $3,300
  • Decks & porches (attached)default

    $1,500 new × 50% good × 4.25 allocation

    $3,300
Building, 39-year$387,500
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $167,400 new × 40% good × 4.25 allocation

    $284,600
  • Building plumbing & fixturesdefault

    $17,400 new × 40% good × 4.25 allocation

    $29,700
  • Building electrical & lightingdefault

    $17,000 new × 40% good × 4.25 allocation

    $28,800
  • HVACdefault

    $17,500 new × 40% good × 4.25 allocation

    $29,700
  • Hardwood & tile floorsdefault

    $6,000 new × 40% good × 4.25 allocation

    $10,200
  • Fireplacelisting

    $2,600 new × 40% good × 4.25 allocation

    $4,500

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$110,300$40,600$1,200$152,100
2$0$0$9,900$9,900
3$0$0$9,900$9,900
4$0$0$9,900$9,900
5$0$0$9,900$9,900
6+$0$0$346,500$346,500
Total$110,300$40,600$387,500$538,300

The building's share of the price ($512,000) is 4.2x our depreciated replacement cost of the home ($120,000). 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 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.