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459 Inyo Ave

459 Inyo Ave

Sugarloaf, CA 92386

$325,000

2 bd · 1 ba · 840 sqft · Listed 1d ago

View on Realtor.com →
Rental history

Year built

1979

Sqft

840

Lot sqft

2,500

HOA / mo

None

Furnished

Yes

List date

2026-09-29T16:44:58.000000Z

Revenue

Annual revenue

$22,390

ADR

$168

Occupancy

37%

Cleaning fees (12 mo)

$5,567

Confidence

Low (48.74), 49 comps

Comp revenue range (p25 / median / p75)

$14,599$19,450$28,246

  • 8 Mi to Big Bear Lake: Cabin w/ Deck & Fireplace

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 135 ft

    Revenue $22,731ADR $205Occ ≈ 30%5★ (34)

    AirbnbVrboBooking

  • Cute and Cozy Cottage- Big Bear Retreat

    Cabin · 2 bd · 2 ba · sleeps 4 · 308 ft

    Revenue $15,570ADR $967Occ ≈ 4%3★ (5)

    AirbnbVrboBooking

  • Cozy Rustic Cottage in Sugarloaf

    Cabin · 2 bd · 2 ba · sleeps 4 · 358 ft

    Revenue $14,817ADR $188Occ ≈ 22%4.9★ (12)

    AirbnbVrbo

  • Private/Spacious Cabin near Big Bear

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 423 ft

    Revenue $28,246ADR $214Occ ≈ 36%4.9★ (11)

    AirbnbVrbo

  • Bear Escapes II: Affordable Luxury Cabin Big Bear

    Cabin · 2 bd · 1 ba · sleeps 5 · 427 ft

    Revenue $23,076ADR $197Occ ≈ 32%5★ (68)

    AirbnbVrboBooking

  • Updated pet-friendly home with fenced yard, deck, near attractions and more!

    House · 2 bd · 2 ba · sleeps 6 · 482 ft

    Revenue $532ADR $133Occ ≈ 1%3★ (1)

    Vrbo

  • Private Cabin in Quiet Valley w/ Hot Tub + Views

    House · 2 bd · 2 ba · sleeps 6 · 515 ft

    Revenue $19,450ADR $220Occ ≈ 24%5★ (27)

    AirbnbVrboBooking

  • MtnMod! 2 Kings-Hot Tub-Fire Pit-Family Friendly

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

    Revenue $50,937ADR $217Occ ≈ 64%5★ (284)

    Airbnb

  • Updated pet-friendly home with fenced yard deck

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

    Revenue $13,718ADR $215Occ ≈ 17%4.3★ (17)

    AirbnbVrboBooking

  • King bed | Hot Tub | Wood Fireplace | Sleep 6

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $16,105ADR $197Occ ≈ 22%4.9★ (72)

    AirbnbVrboBooking

Show all 49 comps

  • Near Slopes & Shores: Pet-Friendly Sugarloaf Gem

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $17,674ADR $211Occ ≈ 23%4.8★ (37)

    AirbnbVrboBooking

  • Sugarloaf Hideaway

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

    Revenue $19,304ADR $243Occ ≈ 22%4.8★ (42)

    Airbnb

  • The Eagles Nest Hot Tub BBQ Modern Retreat

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

    Revenue $23,043ADR $262Occ ≈ 24%3.5★ (1)

    Booking

  • Ever Serene Cabin at Sugarloaf

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

    Revenue $11,005ADR $61Occ ≈ 49%—

    AirbnbVrbo

  • Cozy Modern Cabin | Hot Tub | FirePit | Mini Golf

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $38,547ADR $296Occ ≈ 36%4.7★ (37)

    AirbnbVrbo

  • Updated pet-friendly home with fenced yard, deck, near attractions and more!

    House · 2 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $3,514ADR $195Occ ≈ 5%—

    Vrbo

  • The Sugarloaf Shack is Cozy / Dog friendly!

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    Revenue $36,325ADR $155Occ ≈ 64%5★ (161)

    Airbnb

  • Cozy Mountain Cabin | Relax | Hike | Lake Nearby

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $34,790ADR $163Occ ≈ 58%4.9★ (157)

    Airbnb

  • SandyBear Cabin! Open floor plan & covered patio!

    Cabin · 2 bd · 2 ba · sleeps 5 · 0.2 mi

    Revenue $20,919ADR $243Occ ≈ 24%4.8★ (171)

    Airbnb

  • Sugarloaf Cutie w/Wood Burning Fireplace.

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $15,483ADR $242Occ ≈ 18%4.5★ (41)

    AirbnbVrboBooking

  • Lil’, Cozy Cabin & Fireplace + Firepit + BBQ grill

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $7,988ADR $232Occ ≈ 9%4.8★ (14)

    Airbnb

  • 6 Mi-to Lake,Shops,Slopes+Dog Friendly+Fenced Yard

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $22,573ADR $184Occ ≈ 34%5★ (63)

    AirbnbVrbo

  • Ohana Pines Cabin

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.2 mi

    Revenue $11,527ADR $282Occ ≈ 11%5★ (52)

    AirbnbVrbo

  • Riverside Retreat | Cozy Big Bear Cabin

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $21,187ADR $152Occ ≈ 38%5★ (31)

    AirbnbVrbo

  • Cozy Red Cabin - Private Backyard with Hot Tub!

    Cabin · 2 bd · 2 ba · sleeps 5 · 0.2 mi

    Revenue $41,874ADR $119Occ ≈ 96%4.8★ (8)

    AirbnbVrboBooking

  • Twin Pines | Cozy Big Bear Cabin w/ Hot Tub

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi

    Revenue $10,702ADR $149Occ ≈ 20%4.9★ (48)

    Airbnb

  • Cozy Quiet Cabin Escape

    House · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi

    Revenue $26,392ADR $155Occ ≈ 47%4.9★ (107)

    Airbnb

  • Romantic Retreat, Hot Tub Gazebo, Unique Decor

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $20,546ADR $213Occ ≈ 26%5★ (65)

    AirbnbVrbo

  • 2 Bedroom Cabin

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $14,599ADR $136Occ ≈ 29%4.9★ (9)

    Airbnb

  • Cheerful-2 bedroom cabin with indoor fireplace

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi

    Revenue $13,125ADR $173Occ ≈ 21%4.8★ (46)

    Airbnb

  • Gnome Charm, 2 bedroom. Avail for 2026 ski season.

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi

    Revenue $7,084ADR $87Occ ≈ 22%5★ (82)

    AirbnbVrbo

  • Cozy cabin mountain getaway

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $22,506ADR $147Occ ≈ 42%4.9★ (130)

    Airbnb

  • Cozy Cabin-EV Charging, Hot Tub & Fireplace

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $18,716ADR $213Occ ≈ 24%4.8★ (85)

    AirbnbVrbo

  • Big Bear/Sugarloaf 2br 1ba house fenced backyard

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi

    Revenue $12,371ADR $115Occ ≈ 29%4.8★ (77)

    Airbnb

  • Family Friendly w/Fenced Yard & Game Room

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $18,010ADR $292Occ ≈ 17%5★ (23)

    AirbnbVrboBooking

  • Mountain Tree House *W/Fireplace, BBQ, Fire-pit*

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $18,717ADR $224Occ ≈ 23%4.8★ (99)

    AirbnbVrbo

  • Raven's Nest: Peaceful Mountain Getaway

    House · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi

    Revenue $37,198ADR $196Occ ≈ 52%4.8★ (135)

    Airbnb

  • Cozy Cabin Retreat

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi

    Revenue $15,999ADR $209Occ ≈ 21%4.5★ (741)

    Airbnb

  • Apres Chalet at Big Bear- Log Cabin Retreat w/ Spa

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.3 mi

    Revenue $25,611ADR $343Occ ≈ 20%4.7★ (21)

    AirbnbVrbo

  • Rustic Big Bear Cabin • A/C • Pet Friendly

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $14,870ADR $154Occ ≈ 26%5★ (14)

    AirbnbVrbo

  • Apres chalet #2364

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.3 mi

    Revenue $36,293ADR $370Occ ≈ 27%—

    Booking

  • Apres Chalet Retreat | Pet-Friendly Cottage | Hot Tub | Nature Escape

    Vacation home · 2 bd · 2 ba · sleeps 4 · 0.3 mi

    Revenue $30,498ADR $309Occ ≈ 27%—

    Booking

  • Newly Remodeled! PetsOK, Bikes,Firepit, Fooseball!

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi

    Revenue $34,444ADR $180Occ ≈ 52%4.9★ (106)

    Airbnb

  • Imperial Alpine Cabin | Forest Snow Escape

    House · 2 bd · 1 ba · sleeps 5 · 0.3 mi

    Revenue $43,024ADR $283Occ ≈ 42%5★ (10)

    AirbnbVrbo

  • Winter Escape & Summer Getaway Cabin Big Bear

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $30,306ADR $120Occ ≈ 69%4.8★ (151)

    Airbnb

  • Spacious 2 bedroom cabin / PET FRIENDLY Modernized

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.4 mi

    Revenue $42,315ADR $167Occ ≈ 69%5★ (391)

    Airbnb

  • Between-the-Pines Cozy Cabin

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.4 mi

    Revenue $12,293ADR $339Occ ≈ 10%5★ (25)

    Airbnb

  • Resort feel 2 BR cabin w/Hot tub Big Bear Secluded

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.4 mi

    Revenue $27,999ADR $234Occ ≈ 33%4.8★ (107)

    Airbnb

  • Cute, Cozy, Peaceful Getaway, Fenced Yard

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.4 mi

    Revenue $8,643ADR $242Occ ≈ 10%5★ (17)

    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

$22,390

NOI

$6,688

Cash flow /mo

$557

Cash needed

$338,000

Cash-on-cash (all cash)

2.0%

ROE (yr 1)

4.9%

Cap rate

2.1%

DSCR

—

Year-1 write-off

$106,105

Year-1 tax shield @ 32%

$33,953

Year-1 return on equity

  • Cash flow (annual)$6,688
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$9,750
ROE4.9%

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)$4,478
  • Platform fees (3% of revenue)$672
  • Maintenance / capex (5% of revenue)$1,120
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$4,063
  • Insurance (STR-rated)$1,658

Cash needed to close

  • Purchase price (all cash)$325,000
  • Closing costs (4.0%)$13,000
  • Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

  • Tax shield @ 32%$33,953

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

$280,000

Short-life (5/15-yr)

$106,000 · 38%

Year-1 deduction

$106,000

Year-1 tax shield @ 32%

$34,000

Land 14% (county tax record, assessed value split) · building $174,000 over 39 years

Based on: 840 sq ft, built 1979, 2 bd / 1 ba, furnished, listing features (deck, fence, fireplace, stone counters, flooring types, appliance list).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $64,000 in year 1 (23% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$55,700

  • Kitchen cabinetsdefault

    $7,600 new × 40% good × 3.55 allocation

    $10,900

  • Kitchen countertops (stone)listing

    $7,800 new × 40% good × 3.55 allocation

    $11,100

  • Decorative trimdefault

    $1,500 new × 40% good × 3.55 allocation

    $2,100

  • Mirrorsdefault

    $200 new × 40% good × 3.55 allocation

    $200

  • Shelvingdefault

    $900 new × 40% good × 3.55 allocation

    $1,300

  • Window coverings (8)default

    $2,000 new × 40% good × 3.55 allocation

    $2,800

  • Carpet, vinyl & laminate (50% of floors)listing

    $2,700 new × 40% good × 3.55 allocation

    $3,800

  • Kitchen & laundry equipment plumbingdefault

    $5,900 new × 40% good × 3.55 allocation

    $8,400

  • Kitchen, laundry & data equipment electricaldefault

    $3,600 new × 40% good × 3.55 allocation

    $5,100

  • Appliances (range, microwave)listing

    $2,500 new × 40% good × 3.55 allocation

    $3,600

  • Furniture conveyed with the sale (used)listing

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

    $6,400
15-year land improvements$49,800

  • Paving: driveway & walks (paved)listing

    $6,000 new × 50% good × 3.55 allocation

    $10,700

  • Landscaping (typical)default

    $5,800 new × 50% good × 3.55 allocation

    $10,300

  • Patiosdefault

    $800 new × 50% good × 3.55 allocation

    $1,500

  • Decks & porches (attached)listing

    $9,500 new × 50% good × 3.55 allocation

    $16,800

  • Fencinglisting

    $6,000 new × 50% good × 3.55 allocation

    $10,700
Building, 39-year$174,500

  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $90,700 new × 40% good × 3.55 allocation

    $128,900

  • Building plumbing & fixturesdefault

    $9,400 new × 40% good × 3.55 allocation

    $13,300

  • Building electrical & lightingdefault

    $7,900 new × 40% good × 3.55 allocation

    $11,200

  • HVACdefault

    $9,500 new × 40% good × 3.55 allocation

    $13,400

  • Hardwood & tile floorsdefault

    $2,700 new × 40% good × 3.55 allocation

    $3,800

  • Fireplacelisting

    $2,600 new × 40% good × 3.55 allocation

    $3,700

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$55,700$49,800$600$106,100
2$0$0$4,500$4,500
3$0$0$4,500$4,500
4$0$0$4,500$4,500
5$0$0$4,500$4,500
6+$0$0$156,000$156,000
Total$55,700$49,800$174,500$280,000

The building's share of the price ($274,000) is 3.6x our depreciated replacement cost of the home ($77,000). 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.