10279 Deschutes Rd
Palo Cedro, CA 96073
$765,000
3 bd · 2 ba · 2,208 sqft · Listed 25d ago
View on Realtor.com →Year built
2007
Sqft
2,208
Lot sqft
138,085
HOA / mo
$0
Furnished
No
List date
2026-09-04T07:17:11.000000Z
Revenue
Annual revenue
$25,277
ADR
$156
Occupancy
44%
Cleaning fees (12 mo)
$2,174
Confidence
Med (63.18), 5 comps
Comp revenue range (p25 / median / p75)
Peaceful ranch retreat for the playful family
Guest house · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $22,781ADR $84Occ ≈ 74%5★ (13)
Revival Ranchette - Mountain Views
House · 4 bd · 2.5 ba · sleeps 8 · 0.5 mi
Revenue $35,226ADR $565Occ ≈ 17%5★ (42)
Palo Cedro Country Family Home on Creek
House · 3 bd · 2 ba · sleeps 7 · 0.9 mi
Revenue $10,799ADR $221Occ ≈ 13%—
Serene Homestead Hideaway
House · 3 bd · 2 ba · sleeps 6 · 1.7 mi
Revenue $27,057ADR $148Occ ≈ 50%4.7★ (21)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Peaceful ranch retreat for the playful family Guest house | 2 bd · 1 ba · sleeps 4 | $22,781 | $84 | 74% | 5★ (13) | 0.3 mi | Airbnb |
Revival Ranchette - Mountain Views House | 4 bd · 2.5 ba · sleeps 8 | $35,226 | $565 | 17% | 5★ (42) | 0.5 mi | Airbnb |
Palo Cedro Country Family Home on Creek House | 3 bd · 2 ba · sleeps 7 | $10,799 | $221 | 13% | — | 0.9 mi | Airbnb |
Palo Cedro 22-Acre ViewPoint Lodge House | 3 bd · 3 ba · sleeps 8 | $30,724 | $294 | 29% | 5★ (23) | 1.5 mi | AirbnbVrbo |
Serene Homestead Hideaway House | 3 bd · 2 ba · sleeps 6 | $27,057 | $148 | 50% | 4.7★ (21) | 1.7 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
$25,277
NOI
$1,109
Cash flow /mo
-$4,030
Cash needed
$241,350
Cash-on-cash
-20.0%
ROE (yr 1)
-8.5%
Cap rate
0.1%
DSCR
0.02
Year-1 write-off
$128,660
Year-1 tax shield @ 32%
$41,171
Year-1 return on equity
- Cash flow (annual)-$48,359
- Principal paydown$5,006
- Appreciation at%$22,950
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$5,055
- Platform fees (3% of revenue)$758
- Maintenance / capex (5% of revenue)$1,264
- Utilities & supplies$4,200
- HOA$0
- Property tax$9,563
- Insurance (STR-rated)$4,475
Cash needed to close
- Down payment (25%)$191,250
- Closing costs (4.0%)$30,600
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$41,171
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
$620,000
Short-life (5/15-yr)
$108,000 · 17%
Year-1 deduction
$129,000
Year-1 tax shield @ 32%
$41,000
Land 19% (county tax record, assessed value split) · building $513,000 over 39 years · new furniture $20,000
Based on: 2,208 sq ft, built 2007, 3 bd / 2 ba, unfurnished, listing features (patio, fence, fireplace, flooring types, septic).
IRS-guide safe-harbor floor: $103,000 in year 1 (13% short-life, $33,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $10,200
Kitchen cabinetsdefault
$10,600 new × 40% good × 2.39 allocation
- $8,300
Kitchen countertopsdefault
$8,700 new × 40% good × 2.39 allocation
- $3,700
Decorative trimdefault
$3,900 new × 40% good × 2.39 allocation
- $300
Mirrorsdefault
$300 new × 40% good × 2.39 allocation
- $1,100
Shelvingdefault
$1,200 new × 40% good × 2.39 allocation
- $5,300
Window coverings (22)default
$5,500 new × 40% good × 2.39 allocation
- $6,800
Carpet, vinyl & laminate (50% of floors)listing
$7,100 new × 40% good × 2.39 allocation
- $12,300
Kitchen & laundry equipment plumbingdefault
$8,300 new × 62% good × 2.39 allocation
- $7,400
Kitchen, laundry & data equipment electricaldefault
$5,000 new × 62% good × 2.39 allocation
- $7,700
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 2.39 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $11,600
Paving: driveway & walks (paved)listing
$9,700 new × 50% good × 2.39 allocation
- $11,200
Landscaping (typical)default
$9,400 new × 50% good × 2.39 allocation
- $11,900
Patioslisting
$9,900 new × 50% good × 2.39 allocation
- $2,600
Decks & porches (attached)default
$2,200 new × 50% good × 2.39 allocation
- $7,200
Fencinglisting
$6,000 new × 50% good × 2.39 allocation
- $391,300
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$239,800 new × 68% good × 2.39 allocation
- $36,800
Building plumbing & fixturesdefault
$24,900 new × 62% good × 2.39 allocation
- $37,400
Building electrical & lightingdefault
$25,300 new × 62% good × 2.39 allocation
- $23,800
HVACdefault
$24,900 new × 40% good × 2.39 allocation
- $6,800
Hardwood & tile floorsdefault
$7,100 new × 40% good × 2.39 allocation
- $2,500
Fireplacelisting
$2,600 new × 40% good × 2.39 allocation
- $14,300
Septic systemlisting
$12,000 new × 50% good × 2.39 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $82,600 | $44,500 | $1,600 | $128,700 |
| 2 | $0 | $0 | $13,200 | $13,200 |
| 3 | $0 | $0 | $13,200 | $13,200 |
| 4 | $0 | $0 | $13,200 | $13,200 |
| 5 | $0 | $0 | $13,200 | $13,200 |
| 6+ | $0 | $0 | $458,700 | $458,700 |
| Total | $82,600 | $44,500 | $512,900 | $639,900 |
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
Rules differ by jurisdiction. City of Redding caps whole-home vacation rentals at 400 with a 600 ft spacing rule (300 ft with a physical buffer), and its permit is NOT transferable to a new owner. Shasta Lake city and unincorporated Shasta County allow permitted rentals with no cap found, but permits also do not transfer on sale. Lodging tax ~10% plus a 2% tourism assessment in Redding. Verify parcel eligibility with the city or county before you buy.