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860 Spruce Ln

860 Spruce Ln

Sugarloaf, CA 92386

$280,000

2 bd · 1 ba · Listed 9d ago

View on Realtor.com →

Year built

1979

Sqft

—

Lot sqft

4,750

HOA / mo

None

Furnished

Yes

List date

2026-11-03T19:27:00.000000Z

Revenue

Annual revenue

$26,404

ADR

$176

Occupancy

41%

Cleaning fees (12 mo)

$6,055

Confidence

Low (44.03), 49 comps

Comp revenue range (p25 / median / p75)

$13,165$23,875$31,252

Median revenue of shown comps: $23,875

  • Trendy Vintage Mtn Retreat | Mins 2 Village & Loft

    Cabin · 2 bd · 1 ba · sleeps 4 · 121 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $26,815ADR $218Occ ≈ 34%4.8★ (121)

    AirbnbVrbo

  • Luxe Mountain Cabin | Mini-Golf & Starry Nights

    Cabin · 2 bd · 1 ba · sleeps 6 · 177 ft

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace
    • +1

    Revenue $22,816ADR $254Occ ≈ 25%5★ (46)

    AirbnbVrbo

  • Cozy Cedar Cabin | Hot Tub (Unit A)

    Cabin · 2 bd · 1 ba · sleeps 6 · 217 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +5

    Revenue $46,399ADR $229Occ ≈ 56%4.9★ (41)

    Airbnb

  • Charming 2bed Cabin w/ Spa&EV/Tesla Charging Plug

    Cabin · 2 bd · 1 ba · sleeps 4 · 292 ft

    Revenue $17,363ADR $206Occ ≈ 23%4.8★ (109)

    Airbnb

  • Fall Color Beauty • Fire Pit • Hiking • EV • Quiet

    Cabin · 2 bd · 2 ba · sleeps 6 · 331 ft

    • Wifi
    • Kitchen
    • Washer
    • Fireplace
    • +1

    Revenue $38,317ADR $224Occ ≈ 47%5★ (211)

    AirbnbVrbo

  • Vintage Mountain Retreat

    Vacation home · 2 bd · 1 ba · sleeps 4 · 364 ft

    Revenue $24,198ADR $198Occ ≈ 33%—

    Booking

  • Hot Tub • AC • Steps to Trails • Fenced Yard

    Cabin · 2 bd · 1 ba · sleeps 6 · 443 ft

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +1

    Revenue $39,422ADR $242Occ ≈ 45%5★ (257)

    AirbnbVrbo

  • Game On Getaway – Family-2BR/2BA Mountain Retreat

    Cabin · 2 bd · 2 ba · sleeps 6 · 446 ft

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $31,479ADR $280Occ ≈ 31%4.8★ (34)

    AirbnbVrboBooking

  • Bigfoot Bungalow • Cozy Cabin w/ Hot Tub

    Cabin · 2 bd · 1 ba · sleeps 6 · 453 ft

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $8,845ADR $211Occ ≈ 11%5★ (8)

    Airbnb

  • *NEW* Sugar Bear Retreat w/ SPA & EV CHARGING

    Cabin · 2 bd · 1.5 ba · sleeps 7 · 489 ft

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +4

    Revenue $23,875ADR $194Occ ≈ 34%4.8★ (230)

    Airbnb

Show 37 more
  • Perfect Cabin to Relax!!

    House · 2 bd · 2 ba · sleeps 6 · 489 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $31,252ADR $219Occ ≈ 39%4.9★ (74)

    AirbnbVrbo

  • Modern Cabin - Wifi - Large Deck - Near Skiing

    Cabin · 2 bd · 1 ba · sleeps 5 · 505 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $35,945ADR $139Occ ≈ 71%5★ (46)

    AirbnbBooking

  • Quiet area, next to forest & close to resort fun!

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

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +2

    Revenue $7,201ADR $209Occ ≈ 9%5★ (14)

    AirbnbVrbo

  • Romantic Forest Cabin | Walk to Trails | Deck+ BBQ

    Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $10,964ADR $145Occ ≈ 21%4.7★ (131)

    AirbnbVrbo

  • The Sugar Pine Cabin

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

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +2

    Revenue $13,440ADR $304Occ ≈ 12%5★ (3)

    Airbnb

  • Steps to trails • Fireplace • Pet & kid friendly

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $27,350ADR $160Occ ≈ 47%5★ (38)

    AirbnbVrboBooking

  • Le Petit Paradis /hot tub/ 2 beds/ fireplace/ yard

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $26,463ADR $164Occ ≈ 44%4.9★ (24)

    Airbnb

  • Sugarcubs Cabin

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

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $6,313ADR $229Occ ≈ 8%5★ (76)

    Airbnb

  • Sugarloaf Bear Paw 2B/1Ba, SPA, AC, BBQ, Views

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $27,727ADR $135Occ ≈ 56%5★ (126)

    Airbnb

  • Cozy Modern Cabin with Fire Place, Foosball & BBQ

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

    • Hot tub
    • Free parking
    • Wifi
    • Kitchen
    • +2

    Revenue $44,213ADR $200Occ ≈ 61%5★ (184)

    Airbnb

  • NEW! Spa, Pet Friendly, EV Charger, BBQ, PS4!

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $15,097ADR $269Occ ≈ 15%4.6★ (13)

    Airbnb

  • Stargazer|A-Frame, Firepit, Spa, Dogs Ok, By Lake!

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +6

    Revenue $64,364ADR $229Occ ≈ 77%4.9★ (268)

    AirbnbVrboBooking

  • 7 Mi to Ski Resorts: Dog-Friendly Sugarloaf Cabin

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

    • A/C
    • Pets OK
    • Wifi
    • Kitchen

    Revenue $36,102ADR $132Occ ≈ 75%5★ (5)

    AirbnbVrboBooking

  • Sagewood Cabin -Dog Friendly + Fenced Yard

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $15,450ADR $279Occ ≈ 15%4.9★ (28)

    AirbnbVrbo

  • New Cozy Forest Cabin BBQ Fireplace Private Clean

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

    Revenue $37,131ADR $161Occ ≈ 63%4.9★ (62)

    AirbnbBooking

  • Serene Cabin Surrounded by the National Forest

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $28,203ADR $245Occ ≈ 32%4.9★ (294)

    AirbnbVrbo

  • Closer to the Stars Fire Pit Dog-Friendly

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.2 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $26,471ADR $237Occ ≈ 31%4.8★ (82)

    AirbnbVrboBooking

  • Sugar Pine Escape + Hot-Tub & Forest Backyard!

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +2

    Revenue $30,160ADR $156Occ ≈ 53%4.5★ (20)

    AirbnbVrboBooking

  • Pet Friendly, Large Fenced Yard, Fireplace

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

    Revenue $36,251ADR $198Occ ≈ 50%4.2★ (5)

    AirbnbBooking

  • Vintage Cozy Cabin- Perfect for the Family-WiFi

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

    Revenue $1,384ADR $346Occ ≈ 1%4.8★ (9)

    Airbnb

  • Whispering Pines | EV Chrg, Near Trails, Dogs Ok!

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

    Revenue $15,579ADR $149Occ ≈ 29%4.7★ (9)

    AirbnbBooking

  • Oakwood Cottage Big Bear - Cozy Sugarloaf Mountain

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

    Revenue $11,714ADR $308Occ ≈ 10%3★ (1)

    AirbnbBooking

  • Big Bear Cabin w/ EV Charging, Fireplace & Deck!

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

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $590ADR $118Occ ≈ 1%—

    AirbnbBooking

  • Hot tub | BBQ | Pet Friendly | Gated

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $23,317ADR $187Occ ≈ 34%4.8★ (172)

    AirbnbVrbo

  • Cozy cabin for rent.

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

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

    Revenue $33,395ADR $150Occ ≈ 61%4.5★ (59)

    Airbnb

  • Private cabin near hiking & lake

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $9,920ADR $64Occ ≈ 42%5★ (1)

    AirbnbVrbo

  • A-Frame Maple Chalet |Fire Pit, Hot Tub, Foosball

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +2

    Revenue $31,156ADR $140Occ ≈ 61%4.8★ (176)

    AirbnbVrbo

  • Pet Friendly | Foosball | Fire Pit | BBQ| WiFi

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +2

    Revenue $719ADR $83Occ ≈ 2%—

    Vrbo

  • Cozy Modern Cabin w Hot Tub, Mega Comfy Beds

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

    • Hot tub
    • A/C
    • Free parking
    • Wifi
    • +4

    Revenue $19,907ADR $291Occ ≈ 19%5★ (114)

    AirbnbVrboBooking

  • La Cabanita - Pet Friendly!

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $12,332ADR $175Occ ≈ 19%5★ (20)

    AirbnbVrboBooking

  • Couples Retreat: Starlit Hot Tub Near Big Bear

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $33,743ADR $201Occ ≈ 46%4.8★ (64)

    Airbnb

  • Twin Bear Cabin + Indoor Fireplace + BBQ!

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

    • Wifi

    Revenue $13,165ADR $77Occ ≈ 47%3.2★ (4)

    AirbnbVrbo

  • Modern & Cozy Big Bear Cabin Nestled in the Woods

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

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $26,008ADR $206Occ ≈ 35%4.9★ (107)

    AirbnbVrboBooking

  • Wandering Bear Cabin

    Cabin · 2 bd · 2 ba · sleeps 5 · 0.3 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer
    • +1

    Revenue $9,300ADR $256Occ ≈ 10%5★ (108)

    Airbnb

  • Maple Comfort Reserve, 2BR near Lake & Trails, AC!

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

    Revenue $22,662ADR $164Occ ≈ 38%4.5★ (13)

    Airbnb

  • Cozy Pines Getaway E*Bikes* Firepit Table

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

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $8,541ADR $125Occ ≈ 19%4.8★ (4)

    Airbnb

  • Rustic retreat•Sleeps 6•Pet friendly

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

    Revenue $18,909ADR $208Occ ≈ 25%4.8★ (15)

    Booking

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

$26,404

NOI

$10,303

Cash flow /mo

$859

Cash needed

$291,200

Cash-on-cash (all cash)

3.5%

ROE (yr 1)

6.4%

Cap rate

3.7%

DSCR

—

Year-1 write-off

$77,496

Year-1 tax shield @ 32%

$24,799

Year-1 return on equity

  • Cash flow (annual)$10,303
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$8,400
ROE6.4%

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)$5,281
  • Platform fees (3% of revenue)$792
  • Maintenance / capex (5% of revenue)$1,320
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$3,500
  • Insurance (STR-rated)$1,428

Cash needed to close

  • Purchase price (all cash)$280,000
  • Closing costs (4.0%)$11,200
  • Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

  • Tax shield @ 32%$24,799

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

$239,000

Short-life (5/15-yr)

$77,000 · 32%

Year-1 deduction

$77,000

Year-1 tax shield @ 32%

$25,000

Land 15% (county tax record, assessed value split) · building $162,000 over 39 years

Based on: ~1,400 sq ft (from beds), built 1979, 2 bd / 1 ba, furnished, listing features (deck, fireplace, flooring types, appliance list).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $46,000 in year 1 (19% short-life, $15,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$44,700
  • Kitchen cabinetsdefault

    $8,900 new × 40% good × 2.01 allocation

    $7,100
  • Kitchen countertopsdefault

    $7,300 new × 40% good × 2.01 allocation

    $5,800
  • Decorative trimdefault

    $2,500 new × 40% good × 2.01 allocation

    $2,000
  • Mirrorsdefault

    $200 new × 40% good × 2.01 allocation

    $100
  • Shelvingdefault

    $900 new × 40% good × 2.01 allocation

    $700
  • Window coverings (14)default

    $3,500 new × 40% good × 2.01 allocation

    $2,800
  • Carpet, vinyl & laminate (100% of floors)listing

    $9,000 new × 40% good × 2.01 allocation

    $7,300
  • Kitchen & laundry equipment plumbingdefault

    $6,900 new × 40% good × 2.01 allocation

    $5,600
  • Kitchen, laundry & data equipment electricaldefault

    $4,200 new × 40% good × 2.01 allocation

    $3,400
  • Appliances (range, disposal, refrigerator)listing

    $4,400 new × 40% good × 2.01 allocation

    $3,500
  • Furniture conveyed with the sale (used)listing

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

    $6,400
15-year land improvements$32,600
  • Paving: driveway & walks (paved)default

    $7,800 new × 50% good × 2.01 allocation

    $7,800
  • Landscaping (typical)default

    $7,500 new × 50% good × 2.01 allocation

    $7,500
  • Patiosdefault

    $1,400 new × 50% good × 2.01 allocation

    $1,400
  • Decks & porches (attached)listing

    $15,800 new × 50% good × 2.01 allocation

    $15,900
Building, 39-year$162,000
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $151,900 new × 40% good × 2.01 allocation

    $122,400
  • Building plumbing & fixturesdefault

    $15,700 new × 40% good × 2.01 allocation

    $12,700
  • Building electrical & lightingdefault

    $15,000 new × 40% good × 2.01 allocation

    $12,100
  • HVACdefault

    $15,800 new × 40% good × 2.01 allocation

    $12,700
  • Fireplacelisting

    $2,600 new × 40% good × 2.01 allocation

    $2,100

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$44,700$32,600$200$77,500
2$0$0$4,200$4,200
3$0$0$4,200$4,200
4$0$0$4,200$4,200
5$0$0$4,200$4,200
6+$0$0$145,200$145,200
Total$44,700$32,600$162,000$239,300

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, 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.