42795 Cougar Rd
Big Bear Lake, CA 92315
$524,900
5 bd · 2.5 ba · 1,508 sqft · Listed 60d ago
View on Realtor.com →Year built
1952
Sqft
1,508
Lot sqft
10,202
HOA / mo
$0
Furnished
No
List date
2026-09-14T22:14:08.000000Z
Revenue
Annual revenue
$70,019
ADR
$571
Occupancy
34%
Cleaning fees (12 mo)
$11,737
Confidence
Low (35.95), 28 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $65,187
Bearfoot lodge #2030
Vacation home · 5 bd · 3 ba · sleeps 15 · 0.2 mi
Revenue $138,046ADR $1,408Occ ≈ 27%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
5BR Chalet | Arcade • King Beds • 4-Car • Near MTN House
| 5 bd · 2 ba · sleeps 12 | $31,761 | $567 | 15% | 4.9★ (25) | 0.2 mi | AirbnbVrbo |
Grand View Lodge I Hot Tub, Pool Table I Sleeps 12 House
| 5 bd · 2.5 ba · sleeps 12 | $65,143 | $753 | 24% | 4.5★ (93) | 0.2 mi | AirbnbVrboBooking |
Bearfoot Lodge Relaxing Retreat at Big Bear Lake Cabin
| 5 bd · 3.5 ba · sleeps 15 | $175,140 | $1,209 | 40% | 4.7★ (16) | 0.2 mi | AirbnbVrboBooking |
Family Friendly, Quiet Neighborhood, Huge Gameroom Cabin
| 5 bd · 2.5 ba · sleeps 12 | $50,396 | $436 | 32% | 5★ (223) | 0.2 mi | AirbnbVrbo |
Bearfoot lodge #2030 Vacation home | 5 bd · 3 ba · sleeps 15 | $138,046 | $1,408 | 27% | — | 0.2 mi | Booking |
Rumpus Themed Cabin, Game Room & Hot Tub Cabin
| 5 bd · 2 ba · sleeps 12 | $99,672 | $558 | 49% | 4.9★ (27) | 0.2 mi | AirbnbVrbo |
The Space Chalet Chalet
| 5 bd · 3.5 ba · sleeps 16 | $110,697 | $750 | 40% | 4.8★ (173) | 0.3 mi | AirbnbVrbo |
Fox Farm Family Retreat Game Room Pet-Friendly Cabin
| 5 bd · 3 ba · sleeps 12 | $63,202 | $588 | 29% | 4.7★ (46) | 0.5 mi | AirbnbVrboBooking |
Alpine Luxury. Hot Tub. BBQ. Fire Pit. AC. EV House
| 5 bd · 3 ba · sleeps 13 | $65,231 | $640 | 28% | 4.8★ (77) | 0.6 mi | AirbnbVrbo |
Big Bear Lake Sleep 16/ XL Game Room/ EV Charger Villa
| 5 bd · 3 ba · sleeps 16 | $106,802 | $754 | 39% | 5★ (96) | 0.6 mi | AirbnbVrboBooking |
Show 4 more
BigBear Family• Hot Tub •Game Room• EV • Sleeps 16
House · 5 bd · 3 ba · sleeps 16 · 0.6 mi
Revenue $6,109ADR $772Occ ≈ 2%—
Big Bear Cozy Cabin w/ Beautiful Forest View & Spa
Cabin · 5 bd · 2.5 ba · sleeps 16 · 0.7 mi
- Hot tub
- Free parking
- Pets OK
- Wifi
- +4
Revenue $47,629ADR $945Occ ≈ 14%4.8★ (168)
Tri-Level Cabin! Hot Tub+Sauna+Games+ BBQ & RV Pkg
Cabin · 5 bd · 3 ba · sleeps 12 · 0.7 mi
- Hot tub
- A/C
- Pets OK
- Wifi
- +6
Revenue $132,878ADR $620Occ ≈ 59%4.9★ (185)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Best Views of fireworks! Spa, Theater, Pool Table Chalet
| 5 bd · 3 ba · sleeps 16 | $14,969 | $1,116 | 4% | 4.7★ (134) | 0.6 mi | AirbnbVrbo |
BigBear Family• Hot Tub •Game Room• EV • Sleeps 16 House | 5 bd · 3 ba · sleeps 16 | $6,109 | $772 | 2% | — | 0.6 mi | Airbnb |
Big Bear Cozy Cabin w/ Beautiful Forest View & Spa Cabin
| 5 bd · 2.5 ba · sleeps 16 | $47,629 | $945 | 14% | 4.8★ (168) | 0.7 mi | Airbnb |
Tri-Level Cabin! Hot Tub+Sauna+Games+ BBQ & RV Pkg Cabin
| 5 bd · 3 ba · sleeps 12 | $132,878 | $620 | 59% | 4.9★ (185) | 0.7 mi | Airbnb |
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
$70,019
NOI
$37,763
Cash flow /mo
$297
Cash needed
$178,721
Cash-on-cash
2.0%
ROE (yr 1)
12.7%
Cap rate
7.2%
DSCR
1.10
Year-1 write-off
$130,445
Year-1 tax shield @ 32%
$41,743
Year-1 return on equity
- Cash flow (annual)$3,559
- Principal paydown$3,381
- Appreciation at%$15,747
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)$14,004
- Platform fees (3% of revenue)$2,101
- Maintenance / capex (5% of revenue)$3,501
- Utilities & supplies$4,200
- HOA$0
- Property tax$6,561
- Insurance (STR-rated)$2,677
Cash needed to close
- Down payment (25%)$131,225
- Closing costs (4.0%)$20,996
- Furnishing (bought new)$26,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$41,743
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
$390,000
Short-life (5/15-yr)
$103,000 · 26%
Year-1 deduction
$130,000
Year-1 tax shield @ 32%
$42,000
Land 26% (county tax record, assessed value split) · building $287,000 over 39 years · new furniture $27,000
Based on: 1,508 sq ft, built 1952, 5 bd / 2.5 ba, unfurnished, listing features (deck, fireplace, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $77,000 in year 1 (13% short-life, $25,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,600
Kitchen cabinetsdefault
$9,100 new × 40% good × 3.18 allocation
- $9,500
Kitchen countertopsdefault
$7,500 new × 40% good × 3.18 allocation
- $3,400
Decorative trimdefault
$2,600 new × 40% good × 3.18 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.18 allocation
- $2,300
Shelvingdefault
$1,800 new × 40% good × 3.18 allocation
- $4,800
Window coverings (15)default
$3,800 new × 40% good × 3.18 allocation
- $9,000
Kitchen & laundry equipment plumbingdefault
$7,100 new × 40% good × 3.18 allocation
- $5,400
Kitchen, laundry & data equipment electricaldefault
$4,300 new × 40% good × 3.18 allocation
- $2,300
Appliances (range)listing
$1,800 new × 40% good × 3.18 allocation
- $26,500
Furniture bought newlisting
$26,500 new × 100% good · bought separately
- $12,800
Paving: driveway & walks (paved)default
$8,100 new × 50% good × 3.18 allocation
- $12,300
Landscaping (typical)default
$7,700 new × 50% good × 3.18 allocation
- $2,400
Patiosdefault
$1,500 new × 50% good × 3.18 allocation
- $27,000
Decks & porches (attached)listing
$17,000 new × 50% good × 3.18 allocation
- $206,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$162,700 new × 40% good × 3.18 allocation
- $21,500
Building plumbing & fixturesdefault
$16,900 new × 40% good × 3.18 allocation
- $20,800
Building electrical & lightingdefault
$16,400 new × 40% good × 3.18 allocation
- $21,600
HVACdefault
$17,000 new × 40% good × 3.18 allocation
- $12,300
Hardwood & tile floorsdefault
$9,700 new × 40% good × 3.18 allocation
- $3,300
Fireplacelisting
$2,600 new × 40% good × 3.18 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $75,100 | $54,400 | $900 | $130,400 |
| 2 | $0 | $0 | $7,300 | $7,300 |
| 3 | $0 | $0 | $7,300 | $7,300 |
| 4 | $0 | $0 | $7,300 | $7,300 |
| 5 | $0 | $0 | $7,300 | $7,300 |
| 6+ | $0 | $0 | $256,200 | $256,200 |
| Total | $75,100 | $54,400 | $286,500 | $416,000 |
The building's share of the price ($390,000) is 3.2x our depreciated replacement cost of the home ($123,000). 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.