108 Cedar Ln
Sugarloaf, CA 92386
$279,000
2 bd · 1 ba · 744 sqft · Listed 12d ago
View on Realtor.com →Year built
1971
Sqft
744
Lot sqft
3,990
HOA / mo
$0
Furnished
No
List date
2026-09-17T21:38:06.000000Z
Revenue
Annual revenue
$22,337
ADR
$172
Occupancy
36%
Cleaning fees (12 mo)
$5,692
Confidence
Low (41.61), 49 comps
Comp revenue range (p25 / median / p75)
New! Bearadise ~ Fairytale Mountain Getaway
Cabin · 2 bd · 2 ba · sleeps 6 · 223 ft
Revenue $39,210ADR $236Occ ≈ 46%5★ (63)
The Raccoon Retreat + Firepit + Spa + BBQ
House · 2 bd · 2 ba · sleeps 7 · 390 ft
Revenue $25,411ADR $211Occ ≈ 33%4.4★ (17)
Big Bear Cabin with Hot Tub!
Cabin · 2 bd · 1 ba · sleeps 6 · 469 ft
Revenue $19,452ADR $388Occ ≈ 14%5★ (10)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
New! Bearadise ~ Fairytale Mountain Getaway Cabin | 2 bd · 2 ba · sleeps 6 | $39,210 | $236 | 46% | 5★ (63) | 223 ft | Airbnb |
New! Bearadise ~ Fairytale Mountain Getaway Cabin | 2 bd · 2 ba · sleeps 6 | $17,406 | $157 | 30% | 4.7★ (20) | 328 ft | AirbnbVrbo |
Super Cute/Fenced/Pet Friendly/Walk 2 Park/Sleep 6 Cabin | 2 bd · 1 ba · sleeps 6 | $4,044 | $404 | 3% | 5★ (24) | 361 ft | AirbnbVrboBooking |
Big Bear 2 Bedroom Cabin w/ Hot Tub and EV Charger Cabin | 2 bd · 2 ba · sleeps 6 | $23,278 | $205 | 31% | 5★ (76) | 381 ft | AirbnbVrbo |
The Raccoon Retreat + Firepit + Spa + BBQ House | 2 bd · 2 ba · sleeps 7 | $25,411 | $211 | 33% | 4.4★ (17) | 390 ft | Airbnb |
Family Mountain Cabin-Dogs Welcome-Grill-Pines Cabin | 2 bd · 1.5 ba · sleeps 6 | $12,804 | $216 | 16% | 5★ (210) | 430 ft | AirbnbVrbo |
Big Bear Cabin with Hot Tub! Cabin | 2 bd · 1 ba · sleeps 6 | $19,452 | $388 | 14% | 5★ (10) | 469 ft | Airbnb |
MOUNTAIN DREAM LODGE Cabin | 2 bd · 1.5 ba · sleeps 6 | $10,794 | $245 | 12% | 4.8★ (112) | 482 ft | AirbnbVrbo |
Mountain Dream Lodge Cabin | 2 bd · 2 ba · sleeps 6 | $706 | $353 | 1% | — | 482 ft | AirbnbVrboBooking |
Sugarloaf Charmer w/ Cozy Fireplace Cabin | 2 bd · 1 ba · sleeps 4 | $7,447 | $241 | 8% | 3★ (4) | 0.1 mi | AirbnbVrboBooking |
Show all 50 comps
Modern Mountain Cabin
Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi
Revenue $33,540ADR $155Occ ≈ 59%4.8★ (128)
Cozy Paw Cabin sleeps 6-Spa
Cabin · 2 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $28,761ADR $218Occ ≈ 36%4.8★ (75)
Cozy Cabin Rental with an Indoor Fireplace in Big Bear City, California
Vacation home · 2 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $44,935ADR $423Occ ≈ 29%—
Summer Cabin | Hot Tub, Fire Pit, Near Lake Stay
Cabin · 2 bd · 1 ba · sleeps 6 · 0.2 mi
Revenue $13,909ADR $315Occ ≈ 12%5★ (24)
Romantic and Peaceful Escape with Hot Tub
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $37,691ADR $193Occ ≈ 54%4.8★ (583)
TwinPines•Dogfriendly•Fire pit•private hot tub•
Cabin · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $35,952ADR $174Occ ≈ 57%4.9★ (214)
Pet-friendly, cozy cabin with Hot Tub & Fire Pit
Cabin · 2 bd · 1 ba · sleeps 5 · 0.2 mi
Revenue $17,026ADR $362Occ ≈ 13%4.8★ (23)
Adorable Forest Cabin in Big Bear
House · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $10,187ADR $289Occ ≈ 10%5★ (17)
Cozy 2 Bedroom Cabin Getaway
Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi
Revenue $8,459ADR $147Occ ≈ 16%5★ (61)
Moreno pines cottage #2468
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $34,096ADR $435Occ ≈ 21%—
Log Cabin on the Mountain: A 1964 Vintage Classic
Cabin · 2 bd · 1 ba · sleeps 3 · 0.3 mi
Revenue $8,801ADR $100Occ ≈ 24%4.7★ (49)
Cozy Bear Cabin, 15% off 7days or more
Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $29,512ADR $170Occ ≈ 48%5★ (217)
Newly remodeled: Cozy Mozy Cabin
Cabin · 2 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $11,779ADR $465Occ ≈ 7%4.8★ (67)
⭐️Lofted Retreat⭐️ HBO, Boardgames, Nintendo & More!
Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi
Revenue $22,730ADR $132Occ ≈ 47%5★ (270)
Cozy, romantic cabin-12 minutes 2 ski resorts/lake
Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $24,215ADR $168Occ ≈ 39%5★ (110)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Modern Mountain Cabin Cabin | 2 bd · 1 ba · sleeps 6 | $33,540 | $155 | 59% | 4.8★ (128) | 0.1 mi | Airbnb |
Misty Mountain Hideaway | Full AC Cabin | 2 bd · 1 ba · sleeps 6 | $38,137 | $179 | 58% | 4.9★ (666) | 0.1 mi | AirbnbVrbo |
Pet friendly family cabin with game room Cabin | 2 bd · 1 ba · sleeps 4 | $56,198 | $204 | 75% | 5★ (34) | 0.1 mi | AirbnbVrbo |
The Raccoon Retreat + Firepit + Spa + BBQ Cabin | 2 bd · 1.5 ba · sleeps 7 | $23,782 | $177 | 37% | 2.9★ (4) | 0.1 mi | AirbnbVrboBooking |
Cozy Paw Cabin sleeps 6-Spa Cabin | 2 bd · 2 ba · sleeps 6 | $28,761 | $218 | 36% | 4.8★ (75) | 0.1 mi | Airbnb |
Cozy Cabin Rental with an Indoor Fireplace in Big Bear City, California Vacation home | 2 bd · 2 ba · sleeps 8 | $44,935 | $423 | 29% | — | 0.1 mi | Booking |
Modern Mountain Cabin w/ EV Charger - Pets Welcome Cabin | 2 bd · 1 ba · sleeps 6 | $16,855 | $230 | 20% | 4.9★ (74) | 0.1 mi | AirbnbVrboBooking |
Summer Cabin | Hot Tub, Fire Pit, Near Lake Stay Cabin | 2 bd · 1 ba · sleeps 6 | $13,909 | $315 | 12% | 5★ (24) | 0.2 mi | Airbnb |
Big Bear Pine Haven Cabin: Hot Tub Games Cabin | 2 bd · 1.5 ba · sleeps 8 | $44,102 | $151 | 80% | 4.8★ (58) | 0.2 mi | AirbnbVrboBooking |
Romantic and Peaceful Escape with Hot Tub Cabin | 2 bd · 1 ba · sleeps 4 | $37,691 | $193 | 54% | 4.8★ (583) | 0.2 mi | Airbnb |
Bright & Cozy Cabin w/ Fireplace & BBQ Cabin | 2 bd · 1 ba · sleeps 5 | $14,142 | $269 | 14% | 5★ (3) | 0.2 mi | AirbnbVrboBooking |
*Serene Deck*Near Sports Park*FREE Snacks Cabin | 2 bd · 2 ba · sleeps 6 | $15,278 | $164 | 26% | 4.7★ (37) | 0.2 mi | AirbnbVrbo |
Cozy 2 Bedroom house w/ Fireplac Gel Matt & 70' TV House | 2 bd · 1 ba · sleeps 7 | $10,955 | $496 | 6% | 4★ (1) | 0.2 mi | AirbnbVrbo |
Little Pinecone Cabin Cabin | 2 bd · 1 ba · sleeps 6 | $8,266 | $290 | 8% | 4.9★ (10) | 0.2 mi | AirbnbVrbo |
Sugar Bear Lodge Cabin | 2 bd · 1 ba · sleeps 6 | $32,374 | $177 | 50% | 5★ (73) | 0.2 mi | AirbnbVrboBooking |
TwinPines•Dogfriendly•Fire pit•private hot tub• Cabin | 2 bd · 1 ba · sleeps 4 | $35,952 | $174 | 57% | 4.9★ (214) | 0.2 mi | Airbnb |
FirePit • Speakeasy Cabin Vibes • Perfect Backyard Cabin | 2 bd · 2 ba · sleeps 6 | $23,228 | $245 | 26% | 5★ (50) | 0.2 mi | AirbnbVrbo |
5 Mi to Big Bear Lake: Pet-Friendly Gem Near Hikes Cabin | 2 bd · 1 ba · sleeps 6 | $18,337 | $196 | 26% | 4.8★ (46) | 0.2 mi | AirbnbVrboBooking |
The Moreno Hideaway | Cozy Mountain Escape House | 2 bd · 1 ba · sleeps 6 | $20,863 | $189 | 30% | 4.5★ (18) | 0.2 mi | AirbnbVrbo |
Cozy Mountain Cabin w/ Fireplace & Deck Cabin | 2 bd · 1 ba · sleeps 4 | $7,009 | $177 | 11% | 5★ (2) | 0.2 mi | AirbnbVrboBooking |
Pet-friendly, cozy cabin with Hot Tub & Fire Pit Cabin | 2 bd · 1 ba · sleeps 5 | $17,026 | $362 | 13% | 4.8★ (23) | 0.2 mi | Airbnb |
Gambrel Cabin | Hot Tub & Fireplace Cabin | 2 bd · 1.5 ba · sleeps 6 | $28,485 | $267 | 29% | 4.2★ (6) | 0.2 mi | AirbnbVrboBooking |
5 Mi to Lake & Skiing! All-Season Big Bear Base House | 2 bd · 2 ba · sleeps 7 | $1,956 | $146 | 4% | — | 0.2 mi | AirbnbBooking |
Rustic Retreat Cabin | 2 bd · 2 ba · sleeps 4 | $18,633 | $103 | 50% | 5★ (57) | 0.2 mi | Airbnb |
Cozy Cabin in Big Bear, CA. House | 2 bd · 1 ba · sleeps 6 | $28,132 | $139 | 55% | 4.8★ (50) | 0.2 mi | AirbnbVrbo |
Adorable Forest Cabin in Big Bear House | 2 bd · 2 ba · sleeps 6 | $10,187 | $289 | 10% | 5★ (17) | 0.2 mi | Airbnb |
Cabin in Big Bear Cabin | 2 bd · 1 ba · sleeps 5 | $28,157 | $182 | 42% | 5★ (58) | 0.2 mi | AirbnbVrbo |
Hiking Trails|Near Park|Deck w/ Firepit|Dogs Ok House | 2 bd · 1 ba · sleeps 4 | $30,263 | $131 | 63% | 3★ (3) | 0.3 mi | AirbnbVrbo |
Cozy 2 Bedroom Cabin Getaway Cabin | 2 bd · 1.5 ba · sleeps 6 | $8,459 | $147 | 16% | 5★ (61) | 0.3 mi | Airbnb |
Moreno pines cottage #2468 Vacation home | 2 bd · 1 ba · sleeps 4 | $34,096 | $435 | 21% | — | 0.3 mi | Booking |
Log Cabin on the Mountain: A 1964 Vintage Classic Cabin | 2 bd · 1 ba · sleeps 3 | $8,801 | $100 | 24% | 4.7★ (49) | 0.3 mi | Airbnb |
Near Lakes & Skiing: Cozy Sugarloaf Cabin w/ Yard Cabin | 2 bd · 1 ba · sleeps 6 | $7,207 | $160 | 12% | 3.5★ (9) | 0.3 mi | AirbnbVrboBooking |
Cozy Bear Cabin, 15% off 7days or more Cabin | 2 bd · 1 ba · sleeps 4 | $29,512 | $170 | 48% | 5★ (217) | 0.3 mi | Airbnb |
The Moreno Hideaway- Indulge in a Winter Escape House | 2 bd · 1 ba · sleeps 6 | $7,181 | $298 | 7% | 4.8★ (16) | 0.3 mi | AirbnbVrbo |
Charming 1950s Western Cabin | Dog-Friendly Stay Cabin | 2 bd · 1 ba · sleeps 4 | $25,830 | $157 | 45% | 4.9★ (49) | 0.3 mi | AirbnbBooking |
Newly remodeled: Cozy Mozy Cabin Cabin | 2 bd · 2 ba · sleeps 8 | $11,779 | $465 | 7% | 4.8★ (67) | 0.3 mi | Airbnb |
Casa Del Bosque (House in the Woods) pet friendly Cabin | 2 bd · 2 ba · sleeps 6 | $9,217 | $219 | 12% | 5★ (88) | 0.3 mi | AirbnbVrbo |
⭐️Lofted Retreat⭐️ HBO, Boardgames, Nintendo & More! Cabin | 2 bd · 1 ba · sleeps 6 | $22,730 | $132 | 47% | 5★ (270) | 0.3 mi | Airbnb |
Cozy retreat with a dreamy starlit jacuzzi Cabin | 2 bd · 1 ba · sleeps 4 | $35,860 | $179 | 55% | 4.8★ (106) | 0.3 mi | AirbnbVrbo |
Cozy, romantic cabin-12 minutes 2 ski resorts/lake Cabin | 2 bd · 1 ba · sleeps 4 | $24,215 | $168 | 39% | 5★ (110) | 0.3 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 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$22,337
NOI
$7,391
Cash flow /mo
-$888
Cash needed
$96,910
Cash-on-cash
-11.0%
ROE (yr 1)
-0.5%
Cap rate
2.6%
DSCR
0.41
Year-1 write-off
$93,222
Year-1 tax shield @ 32%
$29,831
Year-1 return on equity
- Cash flow (annual)-$10,650
- Principal paydown$1,826
- Appreciation at%$8,370
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$4,467
- Platform fees (3% of revenue)$670
- Maintenance / capex (5% of revenue)$1,117
- Utilities & supplies$4,200
- HOA$0
- Property tax$4,651
- Insurance (STR-rated)$1,423
Cash needed to close
- Down payment (25%)$69,750
- Closing costs (4.0%)$11,160
- Furnishing (bought new)$16,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$29,831
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
$223,000
Short-life (5/15-yr)
$77,000 · 34%
Year-1 deduction
$93,000
Year-1 tax shield @ 32%
$30,000
Land 20% (county tax record, assessed value split) · building $146,000 over 39 years · new furniture $16,000
Based on: 744 sq ft, built 1971, 2 bd / 1 ba, unfurnished, listing features (fence, fireplace, flooring types).
IRS-guide safe-harbor floor: $71,000 in year 1 (24% short-life, $23,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $9,800
Kitchen cabinetsdefault
$7,400 new × 40% good × 3.30 allocation
- $8,000
Kitchen countertopsdefault
$6,100 new × 40% good × 3.30 allocation
- $1,700
Decorative trimdefault
$1,300 new × 40% good × 3.30 allocation
- $200
Mirrorsdefault
$200 new × 40% good × 3.30 allocation
- $1,200
Shelvingdefault
$900 new × 40% good × 3.30 allocation
- $2,300
Window coverings (7)default
$1,800 new × 40% good × 3.30 allocation
- $7,600
Kitchen & laundry equipment plumbingdefault
$5,800 new × 40% good × 3.30 allocation
- $4,600
Kitchen, laundry & data equipment electricaldefault
$3,500 new × 40% good × 3.30 allocation
- $10,700
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 3.30 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $9,300
Paving: driveway & walks (paved)default
$5,700 new × 50% good × 3.30 allocation
- $9,000
Landscaping (typical)default
$5,400 new × 50% good × 3.30 allocation
- $1,200
Patiosdefault
$700 new × 50% good × 3.30 allocation
- $1,200
Decks & porches (attached)default
$700 new × 50% good × 3.30 allocation
- $9,900
Fencinglisting
$6,000 new × 50% good × 3.30 allocation
- $105,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$80,200 new × 40% good × 3.30 allocation
- $10,900
Building plumbing & fixturesdefault
$8,300 new × 40% good × 3.30 allocation
- $8,800
Building electrical & lightingdefault
$6,700 new × 40% good × 3.30 allocation
- $11,100
HVACdefault
$8,400 new × 40% good × 3.30 allocation
- $6,300
Hardwood & tile floorsdefault
$4,800 new × 40% good × 3.30 allocation
- $3,500
Fireplacelisting
$2,600 new × 40% good × 3.30 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $62,100 | $30,600 | $500 | $93,200 |
| 2 | $0 | $0 | $3,800 | $3,800 |
| 3 | $0 | $0 | $3,800 | $3,800 |
| 4 | $0 | $0 | $3,800 | $3,800 |
| 5 | $0 | $0 | $3,800 | $3,800 |
| 6+ | $0 | $0 | $131,000 | $131,000 |
| Total | $62,100 | $30,600 | $146,400 | $239,200 |
The building's share of the price ($223,000) is 3.3x our depreciated replacement cost of the home ($68,000). 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.