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108 Cedar Ln

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)

$10,834$20,158$29,324
  • New! Bearadise ~ Fairytale Mountain Getaway

    Cabin · 2 bd · 2 ba · sleeps 6 · 223 ft

    Revenue $39,210ADR $236Occ ≈ 46%5★ (63)

    Airbnb

  • New! Bearadise ~ Fairytale Mountain Getaway

    Cabin · 2 bd · 2 ba · sleeps 6 · 328 ft

    Revenue $17,406ADR $157Occ ≈ 30%4.7★ (20)

    AirbnbVrbo

  • Super Cute/Fenced/Pet Friendly/Walk 2 Park/Sleep 6

    Cabin · 2 bd · 1 ba · sleeps 6 · 361 ft

    Revenue $4,044ADR $404Occ ≈ 3%5★ (24)

    AirbnbVrboBooking

  • Big Bear 2 Bedroom Cabin w/ Hot Tub and EV Charger

    Cabin · 2 bd · 2 ba · sleeps 6 · 381 ft

    Revenue $23,278ADR $205Occ ≈ 31%5★ (76)

    AirbnbVrbo

  • The Raccoon Retreat + Firepit + Spa + BBQ

    House · 2 bd · 2 ba · sleeps 7 · 390 ft

    Revenue $25,411ADR $211Occ ≈ 33%4.4★ (17)

    Airbnb

  • Family Mountain Cabin-Dogs Welcome-Grill-Pines

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 430 ft

    Revenue $12,804ADR $216Occ ≈ 16%5★ (210)

    AirbnbVrbo

  • Big Bear Cabin with Hot Tub!

    Cabin · 2 bd · 1 ba · sleeps 6 · 469 ft

    Revenue $19,452ADR $388Occ ≈ 14%5★ (10)

    Airbnb

  • MOUNTAIN DREAM LODGE

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 482 ft

    Revenue $10,794ADR $245Occ ≈ 12%4.8★ (112)

    AirbnbVrbo

  • Mountain Dream Lodge

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

    Revenue $706ADR $353Occ ≈ 1%—

    AirbnbVrboBooking

  • Sugarloaf Charmer w/ Cozy Fireplace

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

    Revenue $7,447ADR $241Occ ≈ 8%3★ (4)

    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)

    Airbnb

  • Misty Mountain Hideaway | Full AC

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

    Revenue $38,137ADR $179Occ ≈ 58%4.9★ (666)

    AirbnbVrbo

  • Pet friendly family cabin with game room

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

    Revenue $56,198ADR $204Occ ≈ 75%5★ (34)

    AirbnbVrbo

  • The Raccoon Retreat + Firepit + Spa + BBQ

    Cabin · 2 bd · 1.5 ba · sleeps 7 · 0.1 mi

    Revenue $23,782ADR $177Occ ≈ 37%2.9★ (4)

    AirbnbVrboBooking

  • Cozy Paw Cabin sleeps 6-Spa

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

    Revenue $28,761ADR $218Occ ≈ 36%4.8★ (75)

    Airbnb

  • 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%—

    Booking

  • Modern Mountain Cabin w/ EV Charger - Pets Welcome

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

    Revenue $16,855ADR $230Occ ≈ 20%4.9★ (74)

    AirbnbVrboBooking

  • 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)

    Airbnb

  • Big Bear Pine Haven Cabin: Hot Tub Games

    Cabin · 2 bd · 1.5 ba · sleeps 8 · 0.2 mi

    Revenue $44,102ADR $151Occ ≈ 80%4.8★ (58)

    AirbnbVrboBooking

  • 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)

    Airbnb

  • Bright & Cozy Cabin w/ Fireplace & BBQ

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

    Revenue $14,142ADR $269Occ ≈ 14%5★ (3)

    AirbnbVrboBooking

  • *Serene Deck*Near Sports Park*FREE Snacks

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

    Revenue $15,278ADR $164Occ ≈ 26%4.7★ (37)

    AirbnbVrbo

  • Cozy 2 Bedroom house w/ Fireplac Gel Matt & 70' TV

    House · 2 bd · 1 ba · sleeps 7 · 0.2 mi

    Revenue $10,955ADR $496Occ ≈ 6%4★ (1)

    AirbnbVrbo

  • Little Pinecone Cabin

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

    Revenue $8,266ADR $290Occ ≈ 8%4.9★ (10)

    AirbnbVrbo

  • Sugar Bear Lodge

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

    Revenue $32,374ADR $177Occ ≈ 50%5★ (73)

    AirbnbVrboBooking

  • 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)

    Airbnb

  • FirePit • Speakeasy Cabin Vibes • Perfect Backyard

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

    Revenue $23,228ADR $245Occ ≈ 26%5★ (50)

    AirbnbVrbo

  • 5 Mi to Big Bear Lake: Pet-Friendly Gem Near Hikes

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

    Revenue $18,337ADR $196Occ ≈ 26%4.8★ (46)

    AirbnbVrboBooking

  • The Moreno Hideaway | Cozy Mountain Escape

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

    Revenue $20,863ADR $189Occ ≈ 30%4.5★ (18)

    AirbnbVrbo

  • Cozy Mountain Cabin w/ Fireplace & Deck

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

    Revenue $7,009ADR $177Occ ≈ 11%5★ (2)

    AirbnbVrboBooking

  • 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)

    Airbnb

  • Gambrel Cabin | Hot Tub & Fireplace

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.2 mi

    Revenue $28,485ADR $267Occ ≈ 29%4.2★ (6)

    AirbnbVrboBooking

  • 5 Mi to Lake & Skiing! All-Season Big Bear Base

    House · 2 bd · 2 ba · sleeps 7 · 0.2 mi

    Revenue $1,956ADR $146Occ ≈ 4%—

    AirbnbBooking

  • Rustic Retreat

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

    Revenue $18,633ADR $103Occ ≈ 50%5★ (57)

    Airbnb

  • Cozy Cabin in Big Bear, CA.

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

    Revenue $28,132ADR $139Occ ≈ 55%4.8★ (50)

    AirbnbVrbo

  • Adorable Forest Cabin in Big Bear

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

    Revenue $10,187ADR $289Occ ≈ 10%5★ (17)

    Airbnb

  • Cabin in Big Bear

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

    Revenue $28,157ADR $182Occ ≈ 42%5★ (58)

    AirbnbVrbo

  • Hiking Trails|Near Park|Deck w/ Firepit|Dogs Ok

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

    Revenue $30,263ADR $131Occ ≈ 63%3★ (3)

    AirbnbVrbo

  • Cozy 2 Bedroom Cabin Getaway

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

    Revenue $8,459ADR $147Occ ≈ 16%5★ (61)

    Airbnb

  • Moreno pines cottage #2468

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

    Revenue $34,096ADR $435Occ ≈ 21%—

    Booking

  • 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)

    Airbnb

  • Near Lakes & Skiing: Cozy Sugarloaf Cabin w/ Yard

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

    Revenue $7,207ADR $160Occ ≈ 12%3.5★ (9)

    AirbnbVrboBooking

  • 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)

    Airbnb

  • The Moreno Hideaway- Indulge in a Winter Escape

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

    Revenue $7,181ADR $298Occ ≈ 7%4.8★ (16)

    AirbnbVrbo

  • Charming 1950s Western Cabin | Dog-Friendly Stay

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

    Revenue $25,830ADR $157Occ ≈ 45%4.9★ (49)

    AirbnbBooking

  • Newly remodeled: Cozy Mozy Cabin

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

    Revenue $11,779ADR $465Occ ≈ 7%4.8★ (67)

    Airbnb

  • Casa Del Bosque (House in the Woods) pet friendly

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

    Revenue $9,217ADR $219Occ ≈ 12%5★ (88)

    AirbnbVrbo

  • ⭐️Lofted Retreat⭐️ HBO, Boardgames, Nintendo & More!

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

    Revenue $22,730ADR $132Occ ≈ 47%5★ (270)

    Airbnb

  • Cozy retreat with a dreamy starlit jacuzzi

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

    Revenue $35,860ADR $179Occ ≈ 55%4.8★ (106)

    AirbnbVrbo

  • 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)

    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

Financing

Est. revenue

$22,337

NOI

$7,391

Cash flow /mo

$616

Cash needed

$306,160

Cash-on-cash (all cash)

2.4%

ROE (yr 1)

5.1%

Cap rate

2.6%

DSCR

—

Year-1 write-off

$93,222

Year-1 tax shield @ 32%

$29,831

Year-1 return on equity

  • Cash flow (annual)$7,391
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$8,370
ROE5.1%
ROE incl. year-1 tax savings (32% bracket, STR loophole)14.9%
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

  • Purchase price (all cash)$279,000
  • 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.

5-year property$62,100
  • Kitchen cabinetsdefault

    $7,400 new × 40% good × 3.30 allocation

    $9,800
  • Kitchen countertopsdefault

    $6,100 new × 40% good × 3.30 allocation

    $8,000
  • Decorative trimdefault

    $1,300 new × 40% good × 3.30 allocation

    $1,700
  • Mirrorsdefault

    $200 new × 40% good × 3.30 allocation

    $200
  • Shelvingdefault

    $900 new × 40% good × 3.30 allocation

    $1,200
  • Window coverings (7)default

    $1,800 new × 40% good × 3.30 allocation

    $2,300
  • Kitchen & laundry equipment plumbingdefault

    $5,800 new × 40% good × 3.30 allocation

    $7,600
  • Kitchen, laundry & data equipment electricaldefault

    $3,500 new × 40% good × 3.30 allocation

    $4,600
  • Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default

    $8,100 new × 40% good × 3.30 allocation

    $10,700
  • Furniture bought newlisting

    $16,000 new × 100% good · bought separately

    $16,000
15-year land improvements$30,600
  • Paving: driveway & walks (paved)default

    $5,700 new × 50% good × 3.30 allocation

    $9,300
  • Landscaping (typical)default

    $5,400 new × 50% good × 3.30 allocation

    $9,000
  • Patiosdefault

    $700 new × 50% good × 3.30 allocation

    $1,200
  • Decks & porches (attached)default

    $700 new × 50% good × 3.30 allocation

    $1,200
  • Fencinglisting

    $6,000 new × 50% good × 3.30 allocation

    $9,900
Building, 39-year$146,400
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $80,200 new × 40% good × 3.30 allocation

    $105,800
  • Building plumbing & fixturesdefault

    $8,300 new × 40% good × 3.30 allocation

    $10,900
  • Building electrical & lightingdefault

    $6,700 new × 40% good × 3.30 allocation

    $8,800
  • HVACdefault

    $8,400 new × 40% good × 3.30 allocation

    $11,100
  • Hardwood & tile floorsdefault

    $4,800 new × 40% good × 3.30 allocation

    $6,300
  • Fireplacelisting

    $2,600 new × 40% good × 3.30 allocation

    $3,500

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
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.