723 Fir
Big Bear Lake, CA 92315
$305,000
2 bd · 1 ba · 825 sqft · Listed 2d ago
View on Realtor.com →Year built
1956
Sqft
825
Lot sqft
5,001
HOA / mo
$0
Furnished
Yes
List date
2026-10-09T22:43:34.000000Z
Revenue
Annual revenue
$24,887
ADR
$211
Occupancy
32%
Cleaning fees (12 mo)
$5,818
Confidence
Low (44.91), 49 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $23,197
Family Cabin close to everything, fenced in yard!
Cabin · 2 bd · 1.5 ba · sleeps 8 · 184 ft
- Free parking
- Pets OK
- Wifi
- Kitchen
- +2
Revenue $17,523ADR $277Occ ≈ 17%5★ (61)
Mountain Getaway-3beds & 2bath SuperHost
House · 2 bd · 2 ba · sleeps 5 · 190 ft
Revenue $5,797ADR $235Occ ≈ 7%5★ (12)
Prescott's Place - Close to Slopes, Hot Tub, Fireplace, Deck, BBQ
Vacation home · 2 bd · 1 ba · sleeps 4 · 220 ft
Revenue $11,664ADR $207Occ ≈ 15%0.5★ (1)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
HOT TUB!Close to Bear Mountain, Golf Course & Zoo! House | 2 bd · 2 ba · sleeps 5 | $25,716 | $218 | 32% | 4.8★ (49) | 33 ft | AirbnbVrbo |
The Cozy Farmhouse House | 2 bd · 1.5 ba · sleeps 4 | $35,710 | $191 | 51% | 4.8★ (184) | 95 ft | AirbnbVrbo |
Family Cabin close to everything, fenced in yard! Cabin
| 2 bd · 1.5 ba · sleeps 8 | $17,523 | $277 | 17% | 5★ (61) | 184 ft | Airbnb |
Mountain Getaway-3beds & 2bath SuperHost House | 2 bd · 2 ba · sleeps 5 | $5,797 | $235 | 7% | 5★ (12) | 190 ft | Airbnb |
BigBear Lake Cabin 3 min to Bear & Summit Mountain Cabin | 2 bd · 1 ba · sleeps 4 | $23,696 | $183 | 35% | 5★ (86) | 213 ft | AirbnbVrbo |
Prescott's Place - Close to Slopes, Hot Tub, Fireplace, Deck, BBQ Vacation home | 2 bd · 1 ba · sleeps 4 | $11,664 | $207 | 15% | 0.5★ (1) | 220 ft | Booking |
Falcon's Den | Modern Cabin+HotTub+A/C Cabin | 2 bd · 2 ba · sleeps 5 | $29,677 | $498 | 16% | 5★ (145) | 226 ft | AirbnbVrbo |
Cozy Moonridge R&R*Golf/Ski/Zoo/Hike Retreat Cabin Cabin | 2 bd · 1 ba · sleeps 4 | $25,767 | $264 | 27% | 4.3★ (14) | 272 ft | AirbnbVrboBooking |
MoonridgeMile: Enjoy Skiing,Hiking,Hot Tub,AC/Heat House
| 2 bd · 1 ba · sleeps 4 | $10,662 | $369 | 8% | 5★ (27) | 282 ft | AirbnbVrbo |
Moonridge Retreat-Spa/BBQ/Blocks to Ski Resorts Cabin | 2 bd · 2 ba · sleeps 5 | $49,292 | $198 | 68% | 5★ (464) | 299 ft | AirbnbVrbo |
Show 34 more
Hot Tub, Great Yard & Deck, Prime Location
House · 2 bd · 1 ba · sleeps 4 · 367 ft
Revenue $18,859ADR $245Occ ≈ 21%4.7★ (11)
Firefly · WE LOVE DOGS | Hot Tub|EV Charger | LUX CABIN Getaway
Cabin · 2 bd · 1 ba · sleeps 6 · 394 ft
Revenue $21,576ADR $387Occ ≈ 15%5★
Brown bears cabin #1091
Vacation home · 2 bd · 2 ba · sleeps 4 · 420 ft
Revenue $28,316ADR $330Occ ≈ 24%4.8★ (2)
A-Frame Cabin near Hiking Trails, Hot Tub, BBQ
Cabin · 2 bd · 2 ba · sleeps 5 · 423 ft
Revenue $41,424ADR $756Occ ≈ 15%5★ (57)
Moose inn #1836
Vacation home · 2 bd · 1 ba · sleeps 4 · 443 ft
Revenue $4,704ADR $276Occ ≈ 5%—
Vintage Charm by Bear Mountain, AC, walk to zoo
House · 2 bd · 1.5 ba · sleeps 4 · 479 ft
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $11,236ADR $181Occ ≈ 17%4.9★ (19)
Shadow Ridge Chalet
House · 2 bd · 1 ba · sleeps 4 · 499 ft
Revenue $30,239ADR $237Occ ≈ 35%5★ (23)
Blue Moonridge Chalet
Cabin · 2 bd · 1.5 ba · sleeps 5 · 518 ft
Revenue $10,680ADR $246Occ ≈ 12%4.9★ (12)
Tres Osos Family Cabin
Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi
Revenue $12,639ADR $205Occ ≈ 17%4.7★ (221)
Crimson Cottage in the heart of Moonridge
House · 2 bd · 1 ba · sleeps 5 · 0.1 mi
Revenue $16,802ADR $270Occ ≈ 17%5★ (2)
Family Friendly cabin with Jacuzzi
Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi
Revenue $26,119ADR $180Occ ≈ 40%4.8★ (183)
Starway to Heaven: BBQ! Internet! Open Space!
House · 2 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $29,919ADR $245Occ ≈ 33%4.7★ (139)
Relax in Elevation - hike, ski, zoo + ev charger
House · 2 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $29,198ADR $177Occ ≈ 45%5★ (6)
Delisted
COZY Vibe - Hot Tub - Karaoke - We Love Dogs
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.1 mi
Revenue $58,969ADR $333Occ ≈ 49%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Hot Tub + Fenced Yard | Walk to Trails & Zoo Cabin
| 2 bd · 2 ba · sleeps 4 | $26,993 | $252 | 29% | 4.8★ (55) | 315 ft | AirbnbVrboBooking |
1 Mi to Big Bear Mtn! Pet-Friendly, Walkable Cabin Cabin | 2 bd · 1 ba · sleeps 6 | $1,040 | $208 | 1% | 5★ (3) | 325 ft | AirbnbVrboBooking |
Bearadise Cottage-Hot Tub- Foosball- Golf/Ski Area Cabin | 2 bd · 1 ba · sleeps 4 | $38,364 | $489 | 21% | 4★ (22) | 338 ft | AirbnbVrboBooking |
Hot Tub | Walk to Trails + Alpine Zoo Cabin
| 2 bd · 1 ba · sleeps 4 | $14,488 | $227 | 17% | 4.5★ (19) | 341 ft | AirbnbBooking |
The Cozy Baer • Hot Tub • Pet Friendly Cabin
| 2 bd · 1 ba · sleeps 5 | $17,405 | $231 | 21% | 5★ (30) | 354 ft | AirbnbVrbo |
Hot Tub, Great Yard & Deck, Prime Location House | 2 bd · 1 ba · sleeps 4 | $18,859 | $245 | 21% | 4.7★ (11) | 367 ft | Airbnb |
Big Bear Lake Moonridge Mountain Retreat House | 2 bd · 1 ba · sleeps 4 | $22,479 | $446 | 14% | 5★ (6) | 367 ft | AirbnbVrbo |
Firefly · WE LOVE DOGS | Hot Tub|EV Charger | LUX CABIN Getaway Cabin | 2 bd · 1 ba · sleeps 6 | $21,576 | $387 | 15% | 5★ | 394 ft | Vrbo |
Happy Fox - A/C- Spa - Karaoke - We Love Dogs! Cabin
| 2 bd · 1 ba · sleeps 4 | $51,414 | $303 | 46% | 5★ (300) | 397 ft | AirbnbVrbo |
SPA | EV Charger | WE LOVE DOGS | LUX CABIN Escape Cabin | 2 bd · 1 ba · sleeps 6 | $45,293 | $344 | 36% | 5★ (135) | 397 ft | AirbnbVrboBooking |
Adorable 2BR/2BA Cabin | 3 Mins to Bear Mtn Cabin
| 2 bd · 2 ba · sleeps 4 | $21,716 | $311 | 19% | 4.5★ (52) | 417 ft | AirbnbVrboBooking |
Brown bears cabin #1091 Vacation home | 2 bd · 2 ba · sleeps 4 | $28,316 | $330 | 24% | 4.8★ (2) | 420 ft | Booking |
A-Frame Cabin near Hiking Trails, Hot Tub, BBQ Cabin | 2 bd · 2 ba · sleeps 5 | $41,424 | $756 | 15% | 5★ (57) | 423 ft | Airbnb |
Moose inn #1836 Vacation home | 2 bd · 1 ba · sleeps 4 | $4,704 | $276 | 5% | — | 443 ft | Booking |
Moonridge Muse - 2 bedrooms cabin w/ hot tub Barn
| 2 bd · 1 ba · sleeps 4 | $35,754 | $234 | 42% | 4.7★ (91) | 459 ft | AirbnbVrbo |
Moose Inn Big Bear- Walk to Zoo/Golf/Ski Shuttle Cabin
| 2 bd · 1 ba · sleeps 4 | $6,438 | $252 | 7% | 4.5★ (23) | 463 ft | AirbnbVrboBooking |
Cozy Cabin Close to Slopes, Walk to Shuttle Cabin
| 2 bd · 2 ba · sleeps 4 | $17,606 | $205 | 24% | 4.9★ (369) | 469 ft | AirbnbVrbo |
Vintage Charm by Bear Mountain, AC, walk to zoo House
| 2 bd · 1.5 ba · sleeps 4 | $11,236 | $181 | 17% | 4.9★ (19) | 479 ft | Airbnb |
1 Mi to Snow Summit: Big Bear Lake Cabin! Cabin | 2 bd · 1 ba · sleeps 5 | $36,897 | $207 | 49% | 4.8★ (56) | 495 ft | AirbnbVrboBooking |
Brooklyn Outdoor Dream | SPA, Firepit, Near Trails House | 2 bd · 1 ba · sleeps 6 | $6,085 | $221 | 8% | 5★ (5) | 499 ft | AirbnbVrboBooking |
Shadow Ridge Chalet House | 2 bd · 1 ba · sleeps 4 | $30,239 | $237 | 35% | 5★ (23) | 499 ft | Airbnb |
Blue Moonridge Chalet Cabin | 2 bd · 1.5 ba · sleeps 5 | $10,680 | $246 | 12% | 4.9★ (12) | 518 ft | Airbnb |
Tres Osos Family Cabin Cabin | 2 bd · 1.5 ba · sleeps 6 | $12,639 | $205 | 17% | 4.7★ (221) | 0.1 mi | Airbnb |
Crimson Cottage in the heart of Moonridge House | 2 bd · 1 ba · sleeps 5 | $16,802 | $270 | 17% | 5★ (2) | 0.1 mi | Airbnb |
Family Friendly cabin with Jacuzzi Cabin | 2 bd · 1 ba · sleeps 5 | $26,119 | $180 | 40% | 4.8★ (183) | 0.1 mi | Airbnb |
< 3 Mi to Lake: Pet-Friendly Big Bear Cabin Cabin
| 2 bd · 1 ba · sleeps 4 | $22,697 | $181 | 34% | 4.3★ (64) | 0.1 mi | AirbnbVrboBooking |
Cozy Cabin + Large Yard! Walk to Zoo & Ski Shuttle Cabin | 2 bd · 1 ba · sleeps 5 | $25,028 | $243 | 28% | 5★ (100) | 0.1 mi | AirbnbVrbo |
Starway to Heaven: BBQ! Internet! Open Space! House | 2 bd · 2 ba · sleeps 6 | $29,919 | $245 | 33% | 4.7★ (139) | 0.1 mi | Airbnb |
Relax in Elevation - hike, ski, zoo + ev charger House | 2 bd · 2 ba · sleeps 6 | $29,198 | $177 | 45% | 5★ (6) | 0.1 mi | Delisted |
COZY Vibe - Hot Tub - Karaoke - We Love Dogs Vacation home | 2 bd · 1 ba · sleeps 4 | $58,969 | $333 | 49% | — | 0.1 mi | Booking |
Retreat To The Mountains/Modern/2Bed/2Bath Cabin
| 2 bd · 2 ba · sleeps 6 | $39,167 | $212 | 51% | 4.9★ (189) | 0.1 mi | AirbnbVrbo |
Treehouse Cabin | Fireplace · Near Slopes Cabin | 2 bd · 2 ba · sleeps 5 | $21,256 | $225 | 26% | 4.8★ (23) | 0.1 mi | AirbnbVrboBooking |
Cedar Pines w/ spa, near Big Bear Mountain & Zoo Cabin | 2 bd · 1 ba · sleeps 4 | $41,292 | $225 | 50% | 4.7★ (18) | 0.1 mi | AirbnbVrboBooking |
Good Old Times Cabin Cabin | 2 bd · 1.5 ba · sleeps 5 | $17,544 | $254 | 19% | 5★ (9) | 0.1 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 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 8) + 0.75% investor premium
Est. revenue
$24,887
NOI
$8,808
Cash flow /mo
-$968
Cash needed
$88,450
Cash-on-cash
-13.1%
ROE (yr 1)
-0.7%
Cap rate
2.9%
DSCR
0.43
Year-1 write-off
$85,155
Year-1 tax shield @ 32%
$27,250
Year-1 return on equity
- Cash flow (annual)-$11,621
- Principal paydown$1,855
- Appreciation at%$9,150
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)$4,977
- Platform fees (3% of revenue)$747
- Maintenance / capex (5% of revenue)$1,244
- Utilities & supplies$4,200
- HOA$0
- Property tax$3,813
- Insurance (STR-rated)$1,556
Cash needed to close
- Down payment (25%)$76,250
- Closing costs (4.0%)$12,200
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$27,250
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
$242,000
Short-life (5/15-yr)
$85,000 · 35%
Year-1 deduction
$85,000
Year-1 tax shield @ 32%
$27,000
Land 21% (county tax record, assessed value split) · building $157,000 over 39 years
Based on: 825 sq ft, built 1956, 2 bd / 1 ba, furnished, listing features (fence, fireplace, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $62,000 in year 1 (26% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $10,100
Kitchen cabinetsdefault
$7,600 new × 40% good × 3.33 allocation
- $8,300
Kitchen countertopsdefault
$6,200 new × 40% good × 3.33 allocation
- $1,900
Decorative trimdefault
$1,400 new × 40% good × 3.33 allocation
- $200
Mirrorsdefault
$200 new × 40% good × 3.33 allocation
- $1,200
Shelvingdefault
$900 new × 40% good × 3.33 allocation
- $2,700
Window coverings (8)default
$2,000 new × 40% good × 3.33 allocation
- $7,100
Carpet, vinyl & laminate (100% of floors)listing
$5,300 new × 40% good × 3.33 allocation
- $7,900
Kitchen & laundry equipment plumbingdefault
$5,900 new × 40% good × 3.33 allocation
- $4,800
Kitchen, laundry & data equipment electricaldefault
$3,600 new × 40% good × 3.33 allocation
- $2,400
Appliances (range)listing
$1,800 new × 40% good × 3.33 allocation
- $6,400
Furniture conveyed with the sale (used)listing
$16,000 new × 40% good · out of the price
- $9,900
Paving: driveway & walks (paved)default
$6,000 new × 50% good × 3.33 allocation
- $9,500
Landscaping (typical)default
$5,700 new × 50% good × 3.33 allocation
- $1,400
Patiosdefault
$800 new × 50% good × 3.33 allocation
- $1,400
Decks & porches (attached)default
$800 new × 50% good × 3.33 allocation
- $10,000
Fencinglisting
$6,000 new × 50% good × 3.33 allocation
- $118,500
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$89,100 new × 40% good × 3.33 allocation
- $12,300
Building plumbing & fixturesdefault
$9,200 new × 40% good × 3.33 allocation
- $10,300
Building electrical & lightingdefault
$7,700 new × 40% good × 3.33 allocation
- $12,400
HVACdefault
$9,300 new × 40% good × 3.33 allocation
- $3,500
Fireplacelisting
$2,600 new × 40% good × 3.33 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $52,900 | $32,100 | $200 | $85,200 |
| 2 | $0 | $0 | $4,000 | $4,000 |
| 3 | $0 | $0 | $4,000 | $4,000 |
| 4 | $0 | $0 | $4,000 | $4,000 |
| 5 | $0 | $0 | $4,000 | $4,000 |
| 6+ | $0 | $0 | $140,700 | $140,700 |
| Total | $52,900 | $32,100 | $156,900 | $241,900 |
The building's share of the price ($236,000) is 3.3x our depreciated replacement cost of the home ($71,000). 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.