STR Yield
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Rate 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 15) + 0.75% investor premium

719 Pine Ln

719 Pine Ln

Sugarloaf, CA 92386

$275,000

2 bd · 1 ba · 640 sqft · Listed 1d ago

View on Realtor.com →
Negative cash flow

Year built

1979

Sqft

640

Lot sqft

2,500

HOA / mo

$0

Furnished

No

List date

2026-10-21T23:24:04.000000Z

Revenue

Annual revenue

$26,475

ADR

$166

Occupancy

44%

Cleaning fees (12 mo)

$5,896

Confidence

Low (44.61), 50 comps

Comp revenue range (p25 / median / p75)

$13,222$23,352$30,924

Median revenue of shown comps: $23,352

  • Pet Friendly, Large Fenced Yard, Fireplace

    Cabin · 2 bd · 2 ba · sleeps 6 · 69 ft

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

    AirbnbBooking

  • New Cozy Forest Cabin BBQ Fireplace Private Clean

    Cabin · 2 bd · 1 ba · sleeps 6 · 125 ft

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

    AirbnbBooking

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

    Cabin · 2 bd · 1 ba · sleeps 6 · 184 ft

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

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

    AirbnbVrboBooking

  • Serene Cabin Surrounded by the National Forest

    Cabin · 2 bd · 1 ba · sleeps 6 · 266 ft

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

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

    AirbnbVrbo

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

    Cabin · 2 bd · 1 ba · sleeps 4 · 364 ft

    • A/C
    • Pets OK
    • Wifi
    • Kitchen

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

    AirbnbVrboBooking

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

    Cabin · 2 bd · 1 ba · sleeps 6 · 377 ft

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

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

    Airbnb

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

    Cabin · 2 bd · 1 ba · sleeps 5 · 440 ft

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

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

    AirbnbVrbo

  • Sagewood Cabin -Dog Friendly + Fenced Yard

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

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

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

    AirbnbVrbo

  • Modern & Cozy Big Bear Cabin Nestled in the Woods

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

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

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

    AirbnbVrboBooking

  • Oakwood Cottage Big Bear - Cozy Sugarloaf Mountain

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

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

    AirbnbBooking

Show 38 more
  • 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

  • Vintage Cozy Cabin- Perfect for the Family-WiFi

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

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

    Airbnb

  • Hot tub | BBQ | Pet Friendly | Gated

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

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

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

    AirbnbVrbo

  • 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

  • Modern Cabin - Wifi - Large Deck - Near Skiing

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

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

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

    AirbnbBooking

  • Cozy Modern Cabin w Hot Tub, Mega Comfy Beds

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

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

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

    AirbnbVrboBooking

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

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

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

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

    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

  • Luxe Mountain Cabin | Mini-Golf & Starry Nights

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

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

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

    AirbnbVrbo

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

    Cabin · 2 bd · 1.5 ba · sleeps 7 · 0.2 mi

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

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

    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

  • 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

  • Vintage Mountain Retreat

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.2 mi

    Revenue $24,198ADR $198Occ ≈ 33%—

    Booking

  • 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

  • Perfect Cabin to Relax!!

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

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

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

    AirbnbVrbo

  • Trendy Vintage Mtn Retreat | Mins 2 Village & Loft

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

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

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

    AirbnbVrbo

  • Sugarcubs Cabin

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

    • Free parking
    • Wifi
    • Kitchen
    • Fireplace

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

    Airbnb

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

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

    • Wifi
    • Kitchen
    • Washer
    • Fireplace
    • +1

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

    AirbnbVrbo

  • Rustic retreat•Sleeps 6•Pet friendly

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

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

    Booking

  • Cozy Pines Getaway E*Bikes* Firepit Table

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

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

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

    Airbnb

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

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

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

    Airbnb

  • 5 minutes to Lake! Cozy cabin with Hot Tub!

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

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

    Revenue $30,229ADR $256Occ ≈ 32%4.9★ (52)

    Airbnb

  • Ski & Hike: Cozy Big Bear Retreat w/ Fireplace

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

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

    Revenue $10,553ADR $236Occ ≈ 12%—

    AirbnbVrboBooking

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

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

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

    Airbnb

  • EV Charging, Spa, Kid and Pet Friendly

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

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

    Revenue $23,386ADR $258Occ ≈ 25%4.8★ (242)

    AirbnbVrbo

  • Cedar Cabin - Pets allowed/No Clean Fee

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

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

    Revenue $36,149ADR $215Occ ≈ 46%5★ (132)

    Airbnb

  • Cozy Cedar Cabin | Hot Tub (Unit A)

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

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

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

    Airbnb

  • Steps to trails • Fireplace • Pet & kid friendly

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

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

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

    AirbnbVrboBooking

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

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

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

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

    AirbnbVrbo

  • Navigate Stays Retro Big Bear Cabin Near Slopes

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

    Revenue $2,431ADR $179Occ ≈ 4%4★ (1)

    Delisted

  • Bigfoot Bungalow • Cozy Cabin w/ Hot Tub

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

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

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

    Airbnb

  • Modern, Electric Fireplace, Single Level, Laundry

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

    Revenue $11,709ADR $156Occ ≈ 21%5★ (1)

    AirbnbBooking

  • The Good Time Cabin

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

    Revenue $17,229ADR $197Occ ≈ 24%4.7★ (157)

    Delisted

  • Hot Tub, Fireplace, Barbecue, Fenced Yard!

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

    Revenue $13,241ADR $281Occ ≈ 13%4.7★ (6)

    AirbnbBooking

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

    Chalet · 2 bd · 2 ba · sleeps 7 · 0.3 mi

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

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

    AirbnbVrboBooking

  • Little Bear Lodge• Big Bear Winter Cabin•Game Loft

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

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

    Revenue $13,215ADR $234Occ ≈ 15%5★ (12)

    AirbnbVrbo

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

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

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

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

    AirbnbVrbo

  • Enchanting Hideaway 3BR, 2BA Cabin!

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

    Revenue $12,587ADR $220Occ ≈ 16%5★ (11)

    Delisted

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
Term

Rate 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 15) + 0.75% investor premium

Est. revenue

$26,475

NOI

$10,435

Cash flow /mo

-$665

Cash needed

$95,750

Cash-on-cash

-8.3%

ROE (yr 1)

2.0%

Cap rate

3.8%

DSCR

0.57

Year-1 write-off

$103,982

Year-1 tax shield @ 32%

$33,274

Year-1 return on equity

  • Cash flow (annual)-$7,986
  • Principal paydown$1,672
  • Appreciation at%$8,250
ROE2.0%

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)$5,295
  • Platform fees (3% of revenue)$794
  • Maintenance / capex (5% of revenue)$1,324
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$3,438
  • Insurance (STR-rated)$1,403

Cash needed to close

  • Down payment (25%)$68,750
  • Closing costs (4.0%)$11,000
  • Furnishing (bought new)$16,000

Tax savings if the STR loophole applies

  • Tax shield @ 32%$33,274

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

$220,000

Short-life (5/15-yr)

$88,000 · 40%

Year-1 deduction

$104,000

Year-1 tax shield @ 32%

$33,000

Land 20% (county tax record, assessed value split) · building $132,000 over 39 years · new furniture $16,000

Based on: 640 sq ft, built 1979, 2 bd / 1 ba, unfurnished, listing features (deck, fireplace, flooring types).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $69,000 in year 1 (24% short-life, $22,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$71,000
  • Kitchen cabinetsdefault

    $7,200 new × 40% good × 3.62 allocation

    $10,400
  • Kitchen countertopsdefault

    $5,900 new × 40% good × 3.62 allocation

    $8,500
  • Decorative trimdefault

    $1,100 new × 40% good × 3.62 allocation

    $1,600
  • Mirrorsdefault

    $200 new × 40% good × 3.62 allocation

    $200
  • Shelvingdefault

    $900 new × 40% good × 3.62 allocation

    $1,300
  • Window coverings (6)default

    $1,500 new × 40% good × 3.62 allocation

    $2,200
  • Carpet, vinyl & laminate (100% of floors)listing

    $4,100 new × 40% good × 3.62 allocation

    $6,000
  • Kitchen & laundry equipment plumbingdefault

    $5,600 new × 40% good × 3.62 allocation

    $8,100
  • Kitchen, laundry & data equipment electricaldefault

    $3,400 new × 40% good × 3.62 allocation

    $4,900
  • Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default

    $8,100 new × 40% good × 3.62 allocation

    $11,700
  • Furniture bought newlisting

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

    $16,000
15-year land improvements$32,800
  • Paving: driveway & walks (paved)listing

    $5,200 new × 50% good × 3.62 allocation

    $9,500
  • Landscaping (typical)default

    $5,000 new × 50% good × 3.62 allocation

    $9,100
  • Patiosdefault

    $600 new × 50% good × 3.62 allocation

    $1,100
  • Decks & porches (attached)listing

    $7,200 new × 50% good × 3.62 allocation

    $13,000
Building, 39-year$132,200
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $68,900 new × 40% good × 3.62 allocation

    $99,800
  • Building plumbing & fixturesdefault

    $7,100 new × 40% good × 3.62 allocation

    $10,300
  • Building electrical & lightingdefault

    $5,400 new × 40% good × 3.62 allocation

    $7,800
  • HVACdefault

    $7,200 new × 40% good × 3.62 allocation

    $10,400
  • Fireplacelisting

    $2,600 new × 40% good × 3.62 allocation

    $3,800

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$71,000$32,800$100$104,000
2$0$0$3,400$3,400
3$0$0$3,400$3,400
4$0$0$3,400$3,400
5$0$0$3,400$3,400
6+$0$0$118,500$118,500
Total$71,000$32,800$132,200$236,000

The building's share of the price ($220,000) is 3.6x our depreciated replacement cost of the home ($61,000). 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, 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.