861 Thrush Dr Unit 60
Big Bear Lake, CA 92315
$397,500
2 bd · 2 ba · Listed 24d ago
View on Realtor.com →Year built
1973
Sqft
—
Lot sqft
782
HOA / mo
$420
Furnished
Yes
List date
2026-09-05T00:44:36.000000Z
Revenue
Annual revenue
$22,056
ADR
$243
Occupancy
25%
Cleaning fees (12 mo)
$4,298
Confidence
Low (34.32), 49 comps
Comp revenue range (p25 / median / p75)
Ours De Ski Chateau at Snow Summit - Big Bear Basecamp Resort Condo w/ Hot Tub
Vacation home · 2 bd · 2 ba · sleeps 6 · 89 ft
Revenue $40,926ADR $374Occ ≈ 30%5★ (2)
Smith Chalet at Snow Summit- Furnished Resort Condo- Foosball- Walk To Lifts
Vacation home · 2 bd · 3 ba · sleeps 5 · 154 ft
Revenue $47,146ADR $511Occ ≈ 25%2.9★ (3)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Snow Summit Townhouse 23 Townhouse | 2 bd · 1.5 ba · sleeps 6 | $14,268 | $278 | 14% | 4.5★ (7) | 26 ft | AirbnbVrboBooking |
Ours De Ski Chateau at Snow Summit - Big Bear Basecamp Resort Condo w/ Hot Tub Vacation home | 2 bd · 2 ba · sleeps 6 | $40,926 | $374 | 30% | 5★ (2) | 89 ft | Booking |
First Class Location Cabin | 2 bd · 1.5 ba · sleeps 6 | $35,314 | $532 | 18% | 5★ (121) | 89 ft | AirbnbVrboBooking |
Snow Summit Townhouse Unit 09 Townhouse | 2 bd · 1.5 ba · sleeps 6 | $5,793 | $214 | 7% | 4.2★ (8) | 95 ft | AirbnbVrboBooking |
Modern Townhouse Featuring Spa at Snow Summit Base House | 2 bd · 2.5 ba · sleeps 6 | $29,082 | $316 | 25% | 4.8★ (6) | 95 ft | VrboBooking |
Walk to Lifts • Designer Chalet • Mtn Views • Pool Townhouse | 2 bd · 2.5 ba · sleeps 6 | $32,092 | $372 | 24% | 4.8★ (16) | 98 ft | AirbnbVrbo |
Next to Snow Summit, Hot Tub, Barbecue Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $7,410 | $353 | 6% | 3.8★ (5) | 105 ft | AirbnbBooking |
 Ski-In/Ski-Out Cozy Property at Snow Summit Cabin | 2 bd · 1.5 ba · sleeps 6 | $50,136 | $229 | 60% | 4.8★ (567) | 141 ft | AirbnbVrbo |
Smith Chalet at Snow Summit- Furnished Resort Condo- Foosball- Walk To Lifts Vacation home | 2 bd · 3 ba · sleeps 5 | $47,146 | $511 | 25% | 2.9★ (3) | 154 ft | Booking |
Smith Summit Chalet- Resort Ski Haus Retreat Condominium (condo) | 2 bd · 2.5 ba · sleeps 5 | $18,205 | $420 | 12% | 3.9★ (14) | 157 ft | AirbnbVrboBooking |
Show all 49 comps
Smith Summit Chalet at Big Bear~ Base Camp Ski Condo~
Vacation home · 2 bd · 3 ba · sleeps 5 · 171 ft
Revenue $28,941ADR $432Occ ≈ 18%2★ (1)
Steps to slopes at Snow Summit! Pets OK! Cable TV!
House · 2 bd · 1.5 ba · sleeps 5 · 184 ft
Revenue $20,481ADR $234Occ ≈ 24%4.5★ (39)
At the Base of Snow Summit! Unit 41
Townhouse · 2 bd · 1.5 ba · sleeps 6 · 354 ft
Revenue $3,851ADR $320Occ ≈ 3%3★ (1)
Snow Summit Playhouse at Snow Summit Ski Resort
Condominium (condo) · 2 bd · 1.5 ba · sleeps 5 · 358 ft
Revenue $1,577ADR $247Occ ≈ 2%5★ (2)
Slope Side/Slope View #1 VIP parking / Base Camp
Chalet · 2 bd · 2 ba · sleeps 5 · 433 ft
Revenue $22,138ADR $250Occ ≈ 24%4.9★ (59)
Snow Summit Town Home with Hot tub & pool view
Condominium (condo) · 2 bd · 1.5 ba · sleeps 5 · 436 ft
Revenue $18,384ADR $338Occ ≈ 15%4.5★ (66)
Snow Summit Condo-StepsTo Ski Lifts-5 Min Village
Apartment · 2 bd · 1.5 ba · sleeps 6 · 456 ft
Revenue $16,724ADR $247Occ ≈ 19%4.1★ (11)
Snow Summit Townhouse Unit 41
Townhouse · 2 bd · 2.5 ba · sleeps 6 · 463 ft
Revenue $28,506ADR $256Occ ≈ 31%4.9★ (223)
Cozy Cabin Suite with the Perfect Location for Winter Sports and Barbecue in Big Bear Lake, California
Cabin · 2 bd · 1 ba · sleeps 5 · 525 ft
Revenue $3,161ADR $215Occ ≈ 4%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Snow Summit Townhouse Unit 14 Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $18,543 | $260 | 20% | 4.1★ (11) | 161 ft | AirbnbVrboBooking |
Snow Summit Townhouse Unit #47 With Spa and AC Townhouse | 2 bd · 1.5 ba · sleeps 5 | $17,010 | $267 | 17% | 5★ (37) | 167 ft | AirbnbVrboBooking |
Snow Summit Townhouse Unit 16 Condominium (condo) | 2 bd · 1.5 ba · sleeps 6 | $17,071 | $220 | 21% | 4.8★ (40) | 167 ft | AirbnbVrboBooking |
Walk To Snow Summit! Snow Boarders/Skiers Dream! Condominium (condo) | 2 bd · 2.5 ba · sleeps 5 | $41,107 | $323 | 35% | 4.8★ (74) | 167 ft | AirbnbVrboBooking |
Smith Summit Chalet at Big Bear~ Base Camp Ski Condo~ Vacation home | 2 bd · 3 ba · sleeps 5 | $28,941 | $432 | 18% | 2★ (1) | 171 ft | Booking |
Smith Chalet at Snow Summit Ski Haus Condo Cabin | 2 bd · 2.5 ba · sleeps 5 | $33,791 | $429 | 22% | 4.8★ (14) | 177 ft | AirbnbVrboBooking |
Steps to slopes at Snow Summit! Pets OK! Cable TV! House | 2 bd · 1.5 ba · sleeps 5 | $20,481 | $234 | 24% | 4.5★ (39) | 184 ft | Airbnb |
Snow Summit Townhouse Unit 45 Condominium (condo) | 2 bd · 1.5 ba · sleeps 4 | $11,251 | $228 | 14% | 4.5★ (27) | 197 ft | AirbnbVrboBooking |
Snow Summit Townhouse with Spa Unit 61 Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $13,635 | $242 | 15% | 4.2★ (27) | 203 ft | AirbnbVrboBooking |
Chairlift Lodge Basecamp Ski Condo at Big Bear Condominium (condo) | 2 bd · 1.5 ba · sleeps 4 | $11,330 | $348 | 9% | 4.7★ (14) | 243 ft | AirbnbVrboBooking |
Snow Summit Townhouse Unit 26 Condominium (condo) | 2 bd · 1.5 ba · sleeps 6 | $8,431 | $226 | 10% | 4.5★ (16) | 276 ft | AirbnbVrboBooking |
Snow Summit Townhouse Unit 56 Condominium (condo) | 2 bd · 2 ba · sleeps 5 | $16,186 | $245 | 18% | 4.8★ (17) | 289 ft | AirbnbVrboBooking |
Condo at Snow Summit! Pets OK! Seasonal Pool! House | 2 bd · 1.5 ba · sleeps 5 | $23,490 | $218 | 30% | 4.9★ (23) | 292 ft | AirbnbVrbo |
Steps to the Lifts! Ski-In/Ski-Out at Snow Summit Townhouse | 2 bd · 2.5 ba · sleeps 6 | $17,596 | $303 | 16% | 4.9★ (411) | 312 ft | AirbnbVrbo |
Snow Summit Townhouse Unit 57 Condominium (condo) | 2 bd · 1.5 ba · sleeps 6 | $14,251 | $244 | 16% | 4.7★ (22) | 341 ft | AirbnbVrboBooking |
At the Base of Snow Summit! Unit 41 Townhouse | 2 bd · 1.5 ba · sleeps 6 | $3,851 | $320 | 3% | 3★ (1) | 354 ft | Airbnb |
Snow Summit Playhouse at Snow Summit Ski Resort Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $1,577 | $247 | 2% | 5★ (2) | 358 ft | Airbnb |
Snow Summit Townhouse - 2BR/1.5BA/Walk to Slopes! Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $29,769 | $448 | 18% | 4.4★ (19) | 361 ft | AirbnbVrbo |
Ski-In/Ski-Out Remodeled Property at Snow Summit Townhouse | 2 bd · 1.5 ba · sleeps 6 | $44,525 | $211 | 58% | 4.8★ (421) | 361 ft | AirbnbVrbo |
Snow Summit Townhouse Unit 12 Townhouse | 2 bd · 1.5 ba · sleeps 5 | $12,164 | $245 | 14% | 4.7★ (25) | 394 ft | AirbnbVrboBooking |
Snow Summit Townhouse Unit 86 Condominium (condo) | 2 bd · 1.5 ba · sleeps 6 | $12,649 | $229 | 15% | 4.2★ (14) | 423 ft | AirbnbVrboBooking |
Slope Side/Slope View #1 VIP parking / Base Camp Chalet | 2 bd · 2 ba · sleeps 5 | $22,138 | $250 | 24% | 4.9★ (59) | 433 ft | Airbnb |
Snow Summit Town Home with Hot tub & pool view Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $18,384 | $338 | 15% | 4.5★ (66) | 436 ft | Airbnb |
Summit Sol Retreat Apartment | 2 bd · 1.5 ba · sleeps 6 | $2,393 | $146 | 4% | 4★ (2) | 443 ft | AirbnbVrbo |
Snow Summit Townhouse #48 Townhouse | 2 bd · 2.5 ba · sleeps 6 | $25,631 | $233 | 30% | 4.7★ (9) | 446 ft | AirbnbVrboBooking |
Ours De Ski Chateau at Snow Summit - Hot Tub- Ski Cabin | 2 bd · 2 ba · sleeps 6 | $28,878 | $429 | 18% | 4.5★ (7) | 456 ft | AirbnbVrbo |
Snow Summit Condo-StepsTo Ski Lifts-5 Min Village Apartment | 2 bd · 1.5 ba · sleeps 6 | $16,724 | $247 | 19% | 4.1★ (11) | 456 ft | Airbnb |
Ski-In/Ski-Out Remodeled Property at Snow Summit Cabin | 2 bd · 2.5 ba · sleeps 6 | $60,905 | $220 | 76% | 4.8★ (589) | 459 ft | AirbnbVrbo |
Snow Summit Townhouse Unit 76 Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $15,809 | $180 | 24% | 4.5★ (29) | 459 ft | AirbnbVrboBooking |
Snow Summit Townhouse with Spa Unit #62 House | 2 bd · 2.5 ba · sleeps 5 | $15,726 | $258 | 17% | 4.8★ (13) | 463 ft | AirbnbVrboBooking |
Snow Summit Townhouse Unit 41 Townhouse | 2 bd · 2.5 ba · sleeps 6 | $28,506 | $256 | 31% | 4.9★ (223) | 463 ft | Airbnb |
Snow Summit Townhouse Unit 55 Condominium (condo) | 2 bd · 1.5 ba · sleeps 6 | $14,099 | $211 | 18% | 4.5★ (21) | 512 ft | AirbnbVrboBooking |
Cozy Cabin Suite with the Perfect Location for Winter Sports and Barbecue in Big Bear Lake, California Cabin | 2 bd · 1 ba · sleeps 5 | $3,161 | $215 | 4% | — | 525 ft | Vrbo |
Switzerland A | Ski-In/Out · Fireplace Apartment | 2 bd · 1 ba · sleeps 5 | $22,604 | $219 | 28% | 4.5★ (39) | 0.1 mi | AirbnbVrboBooking |
Switzerland D | Ski-In/Out · Fireplace Apartment | 2 bd · 1 ba · sleeps 5 | $18,987 | $201 | 26% | 4.5★ (25) | 0.1 mi | AirbnbVrboBooking |
Snow Summit Townhouse Unit 34 Condominium (condo) | 2 bd · 1.5 ba · sleeps 6 | $6,153 | $206 | 8% | 4.4★ (15) | 0.1 mi | AirbnbVrboBooking |
Snow Summit Townhouse Unit 68 Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $7,033 | $151 | 13% | 4.8★ (11) | 0.1 mi | AirbnbVrbo |
Snow Summit Townhouse Unit 69 Condominium (condo) | 2 bd · 1.5 ba · sleeps 6 | $9,759 | $245 | 11% | 4.2★ (18) | 0.1 mi | AirbnbVrboBooking |
Snow Summit Townhouse Unit 22 Condominium (condo) | 2 bd · 1.5 ba · sleeps 5 | $6,866 | $245 | 8% | 4.2★ (11) | 0.1 mi | AirbnbVrboBooking |
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 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$22,056
NOI
$241
Cash flow /mo
-$2,122
Cash needed
$115,275
Cash-on-cash
-22.1%
ROE (yr 1)
-9.5%
Cap rate
0.1%
DSCR
0.01
Year-1 write-off
$108,982
Year-1 tax shield @ 32%
$34,874
Year-1 return on equity
- Cash flow (annual)-$25,463
- Principal paydown$2,601
- Appreciation at%$11,925
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$4,411
- Platform fees (3% of revenue)$662
- Maintenance / capex (5% of revenue)$1,103
- Utilities & supplies$4,200
- HOA$5,040
- Property tax$4,969
- Insurance (STR-rated)$2,027
Cash needed to close
- Down payment (25%)$99,375
- Closing costs (4.0%)$15,900
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$34,874
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
$319,000
Short-life (5/15-yr)
$108,000 · 34%
Year-1 deduction
$109,000
Year-1 tax shield @ 32%
$35,000
Land 20% (county tax record, assessed value split) · building $211,000 over 39 years
Based on: ~1,400 sq ft (from beds), built 1973, 2 bd / 2 ba, furnished, listing features (deck, patio, fireplace, flooring types, appliance list).
IRS-guide safe-harbor floor: $68,000 in year 1 (21% short-life, $22,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $9,300
Kitchen cabinetsdefault
$8,900 new × 40% good × 2.63 allocation
- $7,600
Kitchen countertopsdefault
$7,300 new × 40% good × 2.63 allocation
- $2,600
Decorative trimdefault
$2,500 new × 40% good × 2.63 allocation
- $300
Mirrorsdefault
$300 new × 40% good × 2.63 allocation
- $900
Shelvingdefault
$900 new × 40% good × 2.63 allocation
- $3,700
Window coverings (14)default
$3,500 new × 40% good × 2.63 allocation
- $9,500
Carpet, vinyl & laminate (100% of floors)listing
$9,000 new × 40% good × 2.63 allocation
- $7,200
Kitchen & laundry equipment plumbingdefault
$6,900 new × 40% good × 2.63 allocation
- $4,400
Kitchen, laundry & data equipment electricaldefault
$4,200 new × 40% good × 2.63 allocation
- $7,500
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer)listing
$7,100 new × 40% good × 2.63 allocation
- $6,400
Furniture conveyed with the sale (used)listing
$16,000 new × 40% good · out of the price
- $10,200
Paving: driveway & walks (paved)default
$7,800 new × 50% good × 2.63 allocation
- $9,800
Landscaping (typical)default
$7,500 new × 50% good × 2.63 allocation
- $8,300
Patioslisting
$6,300 new × 50% good × 2.63 allocation
- $20,700
Decks & porches (attached)listing
$15,800 new × 50% good × 2.63 allocation
- $159,400
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$151,800 new × 40% good × 2.63 allocation
- $16,500
Building plumbing & fixturesdefault
$15,700 new × 40% good × 2.63 allocation
- $15,800
Building electrical & lightingdefault
$15,000 new × 40% good × 2.63 allocation
- $16,600
HVACdefault
$15,800 new × 40% good × 2.63 allocation
- $2,800
Fireplacelisting
$2,600 new × 40% good × 2.63 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $59,400 | $48,900 | $700 | $109,000 |
| 2 | $0 | $0 | $5,400 | $5,400 |
| 3 | $0 | $0 | $5,400 | $5,400 |
| 4 | $0 | $0 | $5,400 | $5,400 |
| 5 | $0 | $0 | $5,400 | $5,400 |
| 6+ | $0 | $0 | $188,700 | $188,700 |
| Total | $59,400 | $48,900 | $211,000 | $319,300 |
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.