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723 Fir

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)

$14,488$22,697$30,239

Median revenue of shown comps: $23,197

  • HOT TUB!Close to Bear Mountain, Golf Course & Zoo!

    House · 2 bd · 2 ba · sleeps 5 · 33 ft

    • Hot tub
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $25,716ADR $218Occ ≈ 32%4.8★ (49)

    AirbnbVrbo

  • The Cozy Farmhouse

    House · 2 bd · 1.5 ba · sleeps 4 · 95 ft

    Revenue $35,710ADR $191Occ ≈ 51%4.8★ (184)

    Airbnb

  • 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)

    Airbnb

  • Mountain Getaway-3beds & 2bath SuperHost

    House · 2 bd · 2 ba · sleeps 5 · 190 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $5,797ADR $235Occ ≈ 7%5★ (12)

    Airbnb

  • BigBear Lake Cabin 3 min to Bear & Summit Mountain

    Cabin · 2 bd · 1 ba · sleeps 4 · 213 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $23,696ADR $183Occ ≈ 35%5★ (86)

    AirbnbVrbo

  • 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)

    Booking

  • Falcon's Den | Modern Cabin+HotTub+A/C

    Cabin · 2 bd · 2 ba · sleeps 5 · 226 ft

    Revenue $29,677ADR $498Occ ≈ 16%5★ (145)

    Airbnb

  • Cozy Moonridge R&R*Golf/Ski/Zoo/Hike Retreat Cabin

    Cabin · 2 bd · 1 ba · sleeps 4 · 272 ft

    Revenue $25,767ADR $264Occ ≈ 27%4.3★ (14)

    AirbnbBooking

  • MoonridgeMile: Enjoy Skiing,Hiking,Hot Tub,AC/Heat

    House · 2 bd · 1 ba · sleeps 4 · 282 ft

    • Hot tub
    • Pool
    • Free parking
    • Pets OK
    • +5

    Revenue $10,662ADR $369Occ ≈ 8%5★ (27)

    AirbnbVrbo

  • Moonridge Retreat-Spa/BBQ/Blocks to Ski Resorts

    Cabin · 2 bd · 2 ba · sleeps 5 · 299 ft

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +3

    Revenue $49,292ADR $198Occ ≈ 68%5★ (464)

    AirbnbVrbo

Show 34 more
  • Hot Tub + Fenced Yard | Walk to Trails & Zoo

    Cabin · 2 bd · 2 ba · sleeps 4 · 315 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $26,993ADR $252Occ ≈ 29%4.8★ (55)

    AirbnbVrboBooking

  • 1 Mi to Big Bear Mtn! Pet-Friendly, Walkable Cabin

    Cabin · 2 bd · 1 ba · sleeps 6 · 325 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $1,040ADR $208Occ ≈ 1%5★ (3)

    AirbnbVrboBooking

  • Bearadise Cottage-Hot Tub- Foosball- Golf/Ski Area

    Cabin · 2 bd · 1 ba · sleeps 4 · 338 ft

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +2

    Revenue $38,364ADR $489Occ ≈ 21%4★ (22)

    AirbnbVrboBooking

  • Hot Tub | Walk to Trails + Alpine Zoo

    Cabin · 2 bd · 1 ba · sleeps 4 · 341 ft

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $14,488ADR $227Occ ≈ 17%4.5★ (19)

    AirbnbBooking

  • The Cozy Baer • Hot Tub • Pet Friendly

    Cabin · 2 bd · 1 ba · sleeps 5 · 354 ft

    • Hot tub
    • Pool
    • Free parking
    • Pets OK
    • +3

    Revenue $17,405ADR $231Occ ≈ 21%5★ (30)

    AirbnbVrbo

  • Hot Tub, Great Yard & Deck, Prime Location

    House · 2 bd · 1 ba · sleeps 4 · 367 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $18,859ADR $245Occ ≈ 21%4.7★ (11)

    Airbnb

  • Big Bear Lake Moonridge Mountain Retreat

    House · 2 bd · 1 ba · sleeps 4 · 367 ft

    Revenue $22,479ADR $446Occ ≈ 14%5★ (6)

    Airbnb

  • 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★

    Delisted

  • Happy Fox - A/C- Spa - Karaoke - We Love Dogs!

    Cabin · 2 bd · 1 ba · sleeps 4 · 397 ft

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $51,414ADR $303Occ ≈ 46%5★ (300)

    AirbnbVrbo

  • SPA | EV Charger | WE LOVE DOGS | LUX CABIN Escape

    Cabin · 2 bd · 1 ba · sleeps 6 · 397 ft

    Revenue $45,293ADR $344Occ ≈ 36%5★ (135)

    AirbnbBooking

  • Adorable 2BR/2BA Cabin | 3 Mins to Bear Mtn

    Cabin · 2 bd · 2 ba · sleeps 4 · 417 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +2

    Revenue $21,716ADR $311Occ ≈ 19%4.5★ (52)

    AirbnbVrboBooking

  • Brown bears cabin #1091

    Vacation home · 2 bd · 2 ba · sleeps 4 · 420 ft

    Revenue $28,316ADR $330Occ ≈ 24%4.8★ (2)

    Booking

  • 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)

    Airbnb

  • Moose inn #1836

    Vacation home · 2 bd · 1 ba · sleeps 4 · 443 ft

    Revenue $4,704ADR $276Occ ≈ 5%—

    Booking

  • Moonridge Muse - 2 bedrooms cabin w/ hot tub

    Barn · 2 bd · 1 ba · sleeps 4 · 459 ft

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $35,754ADR $234Occ ≈ 42%4.7★ (91)

    AirbnbVrbo

  • Moose Inn Big Bear- Walk to Zoo/Golf/Ski Shuttle

    Cabin · 2 bd · 1 ba · sleeps 4 · 463 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $6,438ADR $252Occ ≈ 7%4.5★ (23)

    AirbnbVrboBooking

  • Cozy Cabin Close to Slopes, Walk to Shuttle

    Cabin · 2 bd · 2 ba · sleeps 4 · 469 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $17,606ADR $205Occ ≈ 24%4.9★ (369)

    AirbnbVrbo

  • 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)

    Airbnb

  • 1 Mi to Snow Summit: Big Bear Lake Cabin!

    Cabin · 2 bd · 1 ba · sleeps 5 · 495 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $36,897ADR $207Occ ≈ 49%4.8★ (56)

    AirbnbVrboBooking

  • Brooklyn Outdoor Dream | SPA, Firepit, Near Trails

    House · 2 bd · 1 ba · sleeps 6 · 499 ft

    • Hot tub
    • A/C
    • Free parking
    • Wifi
    • +2

    Revenue $6,085ADR $221Occ ≈ 8%5★ (5)

    AirbnbVrboBooking

  • Shadow Ridge Chalet

    House · 2 bd · 1 ba · sleeps 4 · 499 ft

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $30,239ADR $237Occ ≈ 35%5★ (23)

    Airbnb

  • Blue Moonridge Chalet

    Cabin · 2 bd · 1.5 ba · sleeps 5 · 518 ft

    • A/C
    • Free parking
    • Wifi
    • Kitchen
    • +4

    Revenue $10,680ADR $246Occ ≈ 12%4.9★ (12)

    Airbnb

  • Tres Osos Family Cabin

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi

    Revenue $12,639ADR $205Occ ≈ 17%4.7★ (221)

    Airbnb

  • Crimson Cottage in the heart of Moonridge

    House · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    Revenue $16,802ADR $270Occ ≈ 17%5★ (2)

    Delisted

  • Family Friendly cabin with Jacuzzi

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +2

    Revenue $26,119ADR $180Occ ≈ 40%4.8★ (183)

    Airbnb

  • < 3 Mi to Lake: Pet-Friendly Big Bear Cabin

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $22,697ADR $181Occ ≈ 34%4.3★ (64)

    AirbnbVrboBooking

  • Cozy Cabin + Large Yard! Walk to Zoo & Ski Shuttle

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    Revenue $25,028ADR $243Occ ≈ 28%5★ (100)

    Airbnb

  • 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)

    Airbnb

  • 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%—

    Booking

  • Retreat To The Mountains/Modern/2Bed/2Bath

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.1 mi

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +3

    Revenue $39,167ADR $212Occ ≈ 51%4.9★ (189)

    AirbnbVrbo

  • Treehouse Cabin | Fireplace · Near Slopes

    Cabin · 2 bd · 2 ba · sleeps 5 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $21,256ADR $225Occ ≈ 26%4.8★ (23)

    AirbnbVrboBooking

  • Cedar Pines w/ spa, near Big Bear Mountain & Zoo

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    Revenue $41,292ADR $225Occ ≈ 50%4.7★ (18)

    AirbnbBooking

  • Good Old Times Cabin

    Cabin · 2 bd · 1.5 ba · sleeps 5 · 0.1 mi

    • Hot tub
    • Pool
    • Free parking
    • Pets OK
    • +5

    Revenue $17,544ADR $254Occ ≈ 19%5★ (9)

    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
Management

Est. revenue

$24,887

NOI

$8,808

Cash flow /mo

$734

Cash needed

$317,200

Cash-on-cash (all cash)

2.8%

ROE (yr 1)

5.7%

Cap rate

2.9%

DSCR

—

Year-1 write-off

$85,155

Year-1 tax shield @ 32%

$27,250

Year-1 return on equity

  • Cash flow (annual)$8,808
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$9,150
ROE5.7%

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

  • Purchase price (all cash)$305,000
  • 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.

5-year property$52,900
  • Kitchen cabinetsdefault

    $7,600 new × 40% good × 3.33 allocation

    $10,100
  • Kitchen countertopsdefault

    $6,200 new × 40% good × 3.33 allocation

    $8,300
  • Decorative trimdefault

    $1,400 new × 40% good × 3.33 allocation

    $1,900
  • Mirrorsdefault

    $200 new × 40% good × 3.33 allocation

    $200
  • Shelvingdefault

    $900 new × 40% good × 3.33 allocation

    $1,200
  • Window coverings (8)default

    $2,000 new × 40% good × 3.33 allocation

    $2,700
  • Carpet, vinyl & laminate (100% of floors)listing

    $5,300 new × 40% good × 3.33 allocation

    $7,100
  • Kitchen & laundry equipment plumbingdefault

    $5,900 new × 40% good × 3.33 allocation

    $7,900
  • Kitchen, laundry & data equipment electricaldefault

    $3,600 new × 40% good × 3.33 allocation

    $4,800
  • Appliances (range)listing

    $1,800 new × 40% good × 3.33 allocation

    $2,400
  • Furniture conveyed with the sale (used)listing

    $16,000 new × 40% good · out of the price

    $6,400
15-year land improvements$32,100
  • Paving: driveway & walks (paved)default

    $6,000 new × 50% good × 3.33 allocation

    $9,900
  • Landscaping (typical)default

    $5,700 new × 50% good × 3.33 allocation

    $9,500
  • Patiosdefault

    $800 new × 50% good × 3.33 allocation

    $1,400
  • Decks & porches (attached)default

    $800 new × 50% good × 3.33 allocation

    $1,400
  • Fencinglisting

    $6,000 new × 50% good × 3.33 allocation

    $10,000
Building, 39-year$156,900
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $89,100 new × 40% good × 3.33 allocation

    $118,500
  • Building plumbing & fixturesdefault

    $9,200 new × 40% good × 3.33 allocation

    $12,300
  • Building electrical & lightingdefault

    $7,700 new × 40% good × 3.33 allocation

    $10,300
  • HVACdefault

    $9,300 new × 40% good × 3.33 allocation

    $12,400
  • Fireplacelisting

    $2,600 new × 40% good × 3.33 allocation

    $3,500

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
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.