2110 7th Ln

Big Bear City, CA 92314

$399,900

3 bd · 2 ba · Listed 4d ago

View on Realtor.com →

Low confidence

Year built

1963

Sqft

—

Lot sqft

7,740

HOA / mo

None

Furnished

Yes

List date

2026-09-25T22:16:20.000000Z

Revenue

Annual revenue

$20,326

ADR

$212

Occupancy

26%

Cleaning fees (12 mo)

$3,892

Confidence

Low (39.28), 28 comps

Comp revenue range (p25 / median / p75)

$11,950$20,199$30,591

A Frame Escape ! Fully fenced!
Cabin · 3 bd · 2 ba · sleeps 8 · 203 ft
Revenue $20,640ADR $134Occ ≈ 42%4.5★ (165)
Airbnb Vrbo
Bluebird Haven
Cabin · 3 bd · 2 ba · sleeps 8 · 226 ft
Revenue $10,517ADR $272Occ ≈ 11%5★ (19)
Airbnb
3rd Night FREE Blue Snowflake Big Bear Mtn. Resort
Cabin · 3 bd · 1.5 ba · sleeps 10 · 0.1 mi
Revenue $3,876ADR $343Occ ≈ 3%5★ (1)
Airbnb
Cozy Cabin on Sixth - FREE EV Charging!
Cabin · 3 bd · 1 ba · sleeps 8 · 0.1 mi
Revenue $446ADR $223Occ ≈ 1%4.9★ (41)
Airbnb Vrbo
Lincoln Log Cabin | Renovated | Near Attractions
House · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $13,764ADR $366Occ ≈ 10%4.5★ (8)
Airbnb Vrbo Booking
Hershey Bear Cabin:NEW! Igloo,Hot Tub,Dog Friendly
Cabin · 3 bd · 1.5 ba · sleeps 6 · 0.2 mi
Revenue $38,403ADR $409Occ ≈ 26%4.9★ (47)
Airbnb
Gorgeous Newly Remodeled Cabin Minutes from slopes
House · 3 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $14,251ADR $240Occ ≈ 16%5★ (35)
Airbnb Vrbo
Big Bear Getaway!
Chalet · 3 bd · 2.5 ba · sleeps 8 · 0.2 mi
Revenue $28,638ADR $185Occ ≈ 42%4.7★ (222)
Airbnb Vrbo
Cedar Creek
House · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $14,454ADR $229Occ ≈ 17%4.6★ (62)
Airbnb
Whistling Birds ~ EV Charge
House · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $28,323ADR $236Occ ≈ 33%5★ (38)
Airbnb

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
A Frame Escape ! Fully fenced! Cabin	3 bd · 2 ba · sleeps 8	$20,640	$134	42%	4.5★ (165)	203 ft	Airbnb Vrbo
Bluebird Haven Cabin	3 bd · 2 ba · sleeps 8	$10,517	$272	11%	5★ (19)	226 ft	Airbnb
3rd Night FREE Blue Snowflake Big Bear Mtn. Resort Cabin	3 bd · 1.5 ba · sleeps 10	$3,876	$343	3%	5★ (1)	0.1 mi	Airbnb
Cozy Cabin on Sixth - FREE EV Charging! Cabin	3 bd · 1 ba · sleeps 8	$446	$223	1%	4.9★ (41)	0.1 mi	Airbnb Vrbo
Lincoln Log Cabin \| Renovated \| Near Attractions House	3 bd · 2 ba · sleeps 8	$13,764	$366	10%	4.5★ (8)	0.1 mi	Airbnb Vrbo Booking
Hershey Bear Cabin:NEW! Igloo,Hot Tub,Dog Friendly Cabin	3 bd · 1.5 ba · sleeps 6	$38,403	$409	26%	4.9★ (47)	0.2 mi	Airbnb
Gorgeous Newly Remodeled Cabin Minutes from slopes House	3 bd · 2 ba · sleeps 8	$14,251	$240	16%	5★ (35)	0.2 mi	Airbnb Vrbo
Big Bear Getaway! Chalet	3 bd · 2.5 ba · sleeps 8	$28,638	$185	42%	4.7★ (222)	0.2 mi	Airbnb Vrbo
Cedar Creek House	3 bd · 2 ba · sleeps 8	$14,454	$229	17%	4.6★ (62)	0.3 mi	Airbnb
Whistling Birds ~ EV Charge House	3 bd · 2 ba · sleeps 8	$28,323	$236	33%	5★ (38)	0.3 mi	Airbnb

Show all 28 comps

'The Bear's Den' Cabin: 8 Mi to Snow Summit!
Cabin · 3 bd · 2 ba · sleeps 7 · 0.3 mi
Revenue $20,669ADR $336Occ ≈ 17%4.2★ (55)
Airbnb Vrbo
Entire Home • 4 Beds • 3 Bedroom Big Bear
House · 3 bd · 3 ba · sleeps 7 · 0.3 mi
Revenue $19,757ADR $327Occ ≈ 17%5★ (135)
Airbnb
Spruce
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $16,467ADR $325Occ ≈ 14%—
Booking
Peaceful, 3 BD Modern Cabin & Game Room
Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $10,578ADR $264Occ ≈ 11%4.9★ (20)
Airbnb Booking
3BR Starlight Stargaze Haus - EV & Fireplace
Cabin · 3 bd · 2 ba · sleeps 7 · 0.4 mi
Revenue $14,772ADR $246Occ ≈ 16%4.9★ (13)
Airbnb Vrbo
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake
Cabin · 3 bd · 1 ba · sleeps 6 · 0.4 mi
Revenue $30,105ADR $252Occ ≈ 33%4.9★ (108)
Airbnb
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub!
Cabin · 3 bd · 2 ba · sleeps 8 · 0.5 mi
Revenue $23,433ADR $342Occ ≈ 19%5★ (45)
Airbnb
Beary Peaceful Fam Retreat; Ping Pong, SPA & AC
Cabin · 3 bd · 3 ba · sleeps 8 · 0.5 mi
Revenue $43,436ADR $295Occ ≈ 40%4.8★ (75)
Airbnb
Beary Peaceful
Vacation home · 3 bd · 3 ba · sleeps 8 · 0.5 mi
Revenue $40,091ADR $249Occ ≈ 44%—
Booking
Mama Bear's Manor - Luxury Spa - No Cleaning Fee
Cabin · 3 bd · 2 ba · sleeps 10 · 0.5 mi
Revenue $32,049ADR $509Occ ≈ 17%4.9★ (55)
Airbnb
Beach to Mountains Chalet
Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.5 mi
Revenue $11,981ADR $212Occ ≈ 15%5★ (14)
Airbnb Vrbo
STAR WARS family cabin+HOT TUB+EV outlet+GAME R00M
Cabin · 3 bd · 1.5 ba · sleeps 10 · 0.5 mi
Revenue $41,852ADR $321Occ ≈ 36%5★ (228)
Airbnb Vrbo
Summer retreat-Hot Tub, Arcade, Play Room
Cabin · 3 bd · 2 ba · sleeps 10 · 0.6 mi
Revenue $41,395ADR $302Occ ≈ 38%4.8★ (87)
Airbnb Vrbo
Mountain Retreat near Big Bear Lake – 3 BR, 2. BA,
Cottage · 3 bd · 2.5 ba · sleeps 8 · 0.6 mi
Revenue $712ADR $356Occ ≈ 1%5★ (1)
Airbnb Vrbo
Little Big Sky Retreat - Hot Tub
Cabin · 3 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $43,587ADR $303Occ ≈ 39%5★ (112)
Airbnb
One Hundred Pines Equestrian Ranch at Big Bear Lake
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $8,559ADR $295Occ ≈ 8%—
Booking
One Hundred Pines Equestrian Ranch at Big Bear
Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.6 mi
Revenue $11,855ADR $312Occ ≈ 10%4.5★ (6)
Airbnb Vrbo Booking
Wagon Wheel Retreat | Dog-Friendly | Sleeps 8
House · 3 bd · 2 ba · sleeps 8 · 0.7 mi
Revenue $25,280ADR $259Occ ≈ 27%4.9★ (17)
Airbnb

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
'The Bear's Den' Cabin: 8 Mi to Snow Summit! Cabin	3 bd · 2 ba · sleeps 7	$20,669	$336	17%	4.2★ (55)	0.3 mi	Airbnb Vrbo
Entire Home • 4 Beds • 3 Bedroom Big Bear House	3 bd · 3 ba · sleeps 7	$19,757	$327	17%	5★ (135)	0.3 mi	Airbnb
Spruce Vacation home	3 bd · 2 ba · sleeps 6	$16,467	$325	14%	—	0.4 mi	Booking
Peaceful, 3 BD Modern Cabin & Game Room Cabin	3 bd · 2 ba · sleeps 6	$10,578	$264	11%	4.9★ (20)	0.4 mi	Airbnb Booking
3BR Starlight Stargaze Haus - EV & Fireplace Cabin	3 bd · 2 ba · sleeps 7	$14,772	$246	16%	4.9★ (13)	0.4 mi	Airbnb Vrbo
Home w/ SPA, Fire Pit, Yard near Ski Resort & Lake Cabin	3 bd · 1 ba · sleeps 6	$30,105	$252	33%	4.9★ (108)	0.4 mi	Airbnb
Starlight Hideaway: Big Bear Log Cabin w/ Hot tub! Cabin	3 bd · 2 ba · sleeps 8	$23,433	$342	19%	5★ (45)	0.5 mi	Airbnb
Beary Peaceful Fam Retreat; Ping Pong, SPA & AC Cabin	3 bd · 3 ba · sleeps 8	$43,436	$295	40%	4.8★ (75)	0.5 mi	Airbnb
Beary Peaceful Vacation home	3 bd · 3 ba · sleeps 8	$40,091	$249	44%	—	0.5 mi	Booking
Mama Bear's Manor - Luxury Spa - No Cleaning Fee Cabin	3 bd · 2 ba · sleeps 10	$32,049	$509	17%	4.9★ (55)	0.5 mi	Airbnb
Beach to Mountains Chalet Cabin	3 bd · 2.5 ba · sleeps 8	$11,981	$212	15%	5★ (14)	0.5 mi	Airbnb Vrbo
STAR WARS family cabin+HOT TUB+EV outlet+GAME R00M Cabin	3 bd · 1.5 ba · sleeps 10	$41,852	$321	36%	5★ (228)	0.5 mi	Airbnb Vrbo
Summer retreat-Hot Tub, Arcade, Play Room Cabin	3 bd · 2 ba · sleeps 10	$41,395	$302	38%	4.8★ (87)	0.6 mi	Airbnb Vrbo
Mountain Retreat near Big Bear Lake – 3 BR, 2. BA, Cottage	3 bd · 2.5 ba · sleeps 8	$712	$356	1%	5★ (1)	0.6 mi	Airbnb Vrbo
Little Big Sky Retreat - Hot Tub Cabin	3 bd · 2 ba · sleeps 6	$43,587	$303	39%	5★ (112)	0.6 mi	Airbnb
One Hundred Pines Equestrian Ranch at Big Bear Lake Vacation home	3 bd · 2 ba · sleeps 6	$8,559	$295	8%	—	0.6 mi	Booking
One Hundred Pines Equestrian Ranch at Big Bear Cabin	3 bd · 2.5 ba · sleeps 6	$11,855	$312	10%	4.5★ (6)	0.6 mi	Airbnb Vrbo Booking
Wagon Wheel Retreat \| Dog-Friendly \| Sleeps 8 House	3 bd · 2 ba · sleeps 8	$25,280	$259	27%	4.9★ (17)	0.7 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

Financing

Purchase priceAlready furnishedTax bracket

Est. revenue

$20,326

NOI

$3,996

Cash flow /mo

$333

Cash needed

$415,896

Cash-on-cash (all cash)

1.0%

ROE (yr 1)

3.8%

Cap rate

1.0%

DSCR

—

Year-1 write-off

$84,640

Year-1 tax shield @ 32%

$27,085

Year-1 return on equity

Cash flow (annual)$3,996
Principal paydown (n/a, cash)$0
Appreciation at%$11,997

ROE3.8%

ROE incl. year-1 tax savings (32% bracket, STR loophole)10.4%

Opex, cash-needed & tax-savings breakdown

Annual operating expenses

Management (20% of revenue)$4,065
Platform fees (3% of revenue)$610
Maintenance / capex (5% of revenue)$1,016
Utilities & supplies$4,200
HOA$0
Property tax$4,999
Insurance (STR-rated)$2,039

Cash needed to close

Purchase price (all cash)$399,900
Closing costs (4.0%)$15,996
Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

Tax shield @ 32%$27,085

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

$332,000

Short-life (5/15-yr)

$84,000 · 25%

Year-1 deduction

$85,000

Year-1 tax shield @ 32%

$27,000

Land 17% (county tax record, assessed value split) · building $248,000 over 39 years

Based on: ~1,900 sq ft (from beds), built 1963, 3 bd / 2 ba, furnished, listing features (patio, fireplace, flooring types, appliance list).

IRS-guide safe-harbor floor: $62,000 in year 1 (19% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$52,800

Kitchen cabinetsdefault
$10,000 new × 40% good × 2.21 allocation
$8,800
Kitchen countertopsdefault
$8,200 new × 40% good × 2.21 allocation
$7,200
Decorative trimdefault
$3,300 new × 40% good × 2.21 allocation
$2,900
Mirrorsdefault
$300 new × 40% good × 2.21 allocation
$300
Shelvingdefault
$1,200 new × 40% good × 2.21 allocation
$1,100
Window coverings (19)default
$4,800 new × 40% good × 2.21 allocation
$4,200
Carpet, vinyl & laminate (33% of floors)listing
$4,100 new × 40% good × 2.21 allocation
$3,600
Kitchen & laundry equipment plumbingdefault
$7,800 new × 40% good × 2.21 allocation
$6,800
Kitchen, laundry & data equipment electricaldefault
$4,700 new × 40% good × 2.21 allocation
$4,100
Appliances (range, microwave, refrigerator, washer, dryer)listing
$6,700 new × 40% good × 2.21 allocation
$5,900
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
$7,800

15-year land improvements$31,100

Paving: driveway & walks (paved)default
$9,000 new × 50% good × 2.21 allocation
$10,000
Landscaping (typical)default
$8,700 new × 50% good × 2.21 allocation
$9,600
Patioslisting
$8,600 new × 50% good × 2.21 allocation
$9,400
Decks & porches (attached)default
$1,900 new × 50% good × 2.21 allocation
$2,100

Building, 39-year$248,200

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$206,100 new × 40% good × 2.21 allocation
$182,000
Building plumbing & fixturesdefault
$21,400 new × 40% good × 2.21 allocation
$18,900
Building electrical & lightingdefault
$21,400 new × 40% good × 2.21 allocation
$18,900
HVACdefault
$21,400 new × 40% good × 2.21 allocation
$18,900
Hardwood & tile floorsdefault
$8,200 new × 40% good × 2.21 allocation
$7,200
Fireplacelisting
$2,600 new × 40% good × 2.21 allocation
$2,300

About the property

Sold furnishedGame roomHot tubPoolDeckDrivewayLandscapingFencedIrrigationLong-term rental (27.5-yr)Carpet / vinyl / laminate %Placed in serviceClosing costs $ (adds to basis)Land %Bonus depreciation %

Depreciation schedule: typical cost seg study

Year	5-yr	15-yr	Building	Total
1	$52,800	$31,100	$800	$84,600
2	$0	$0	$6,400	$6,400
3	$0	$0	$6,400	$6,400
4	$0	$0	$6,400	$6,400
5	$0	$0	$6,400	$6,400
6+	$0	$0	$221,900	$221,900
Total	$52,800	$31,100	$248,200	$332,000

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.