108 Pine Ln
Sugarloaf, CA 92386
$279,000
2 bd · 1 ba · Listed 15d ago
View on Realtor.com →Year built
1963
Sqft
—
Lot sqft
8,700
HOA / mo
None
Furnished
Yes
List date
2026-09-14T23:44:29.000000Z
Revenue
Annual revenue
$22,499
ADR
$143
Occupancy
43%
Cleaning fees (12 mo)
$5,411
Confidence
Low (43.25), 49 comps
Comp revenue range (p25 / median / p75)
Big Bear Cabin with Hot Tub!
Cabin · 2 bd · 1 ba · sleeps 6 · 26 ft
Revenue $19,452ADR $388Occ ≈ 14%5★ (10)
New! Bearadise ~ Fairytale Mountain Getaway
Cabin · 2 bd · 2 ba · sleeps 6 · 243 ft
Revenue $39,210ADR $236Occ ≈ 46%5★ (63)
Modern Mountain Cabin
Cabin · 2 bd · 1 ba · sleeps 6 · 341 ft
Revenue $33,540ADR $155Occ ≈ 59%4.8★ (128)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Big Bear Cabin with Hot Tub! Cabin | 2 bd · 1 ba · sleeps 6 | $19,452 | $388 | 14% | 5★ (10) | 26 ft | Airbnb |
New! Bearadise ~ Fairytale Mountain Getaway Cabin | 2 bd · 2 ba · sleeps 6 | $17,406 | $157 | 30% | 4.7★ (20) | 180 ft | AirbnbVrbo |
New! Bearadise ~ Fairytale Mountain Getaway Cabin | 2 bd · 2 ba · sleeps 6 | $39,210 | $236 | 46% | 5★ (63) | 243 ft | Airbnb |
Super Cute/Fenced/Pet Friendly/Walk 2 Park/Sleep 6 Cabin | 2 bd · 1 ba · sleeps 6 | $4,044 | $404 | 3% | 5★ (24) | 322 ft | AirbnbVrboBooking |
Modern Mountain Cabin Cabin | 2 bd · 1 ba · sleeps 6 | $33,540 | $155 | 59% | 4.8★ (128) | 341 ft | Airbnb |
Misty Mountain Hideaway | Full AC Cabin | 2 bd · 1 ba · sleeps 6 | $38,137 | $179 | 58% | 4.9★ (666) | 397 ft | AirbnbVrbo |
Sugarloaf Charmer w/ Cozy Fireplace Cabin | 2 bd · 1 ba · sleeps 4 | $7,447 | $241 | 8% | 3★ (4) | 449 ft | AirbnbVrboBooking |
Pet friendly family cabin with game room Cabin | 2 bd · 1 ba · sleeps 4 | $56,198 | $204 | 75% | 5★ (34) | 0.1 mi | AirbnbVrbo |
Family Mountain Cabin-Dogs Welcome-Grill-Pines Cabin | 2 bd · 1.5 ba · sleeps 6 | $12,804 | $216 | 16% | 5★ (210) | 0.1 mi | AirbnbVrbo |
*Serene Deck*Near Sports Park*FREE Snacks Cabin | 2 bd · 2 ba · sleeps 6 | $15,278 | $164 | 26% | 4.7★ (37) | 0.1 mi | AirbnbVrbo |
Show all 50 comps
The Raccoon Retreat + Firepit + Spa + BBQ
House · 2 bd · 2 ba · sleeps 7 · 0.1 mi
Revenue $25,411ADR $211Occ ≈ 33%4.4★ (17)
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)
Cozy Paw Cabin sleeps 6-Spa
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $28,761ADR $218Occ ≈ 36%4.8★ (75)
Adorable Forest Cabin in Big Bear
House · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $10,187ADR $289Occ ≈ 10%5★ (17)
Cozy Cabin Rental with an Indoor Fireplace in Big Bear City, California
Vacation home · 2 bd · 2 ba · sleeps 8 · 0.2 mi
Revenue $44,935ADR $423Occ ≈ 29%—
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)
TwinPines•Dogfriendly•Fire pit•private hot tub•
Cabin · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $35,952ADR $174Occ ≈ 57%4.9★ (214)
Cozy 2 Bedroom Cabin Getaway
Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi
Revenue $8,459ADR $147Occ ≈ 16%5★ (61)
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)
Pet-friendly, cozy cabin with Hot Tub & Fire Pit
Cabin · 2 bd · 1 ba · sleeps 5 · 0.3 mi
Revenue $17,026ADR $362Occ ≈ 13%4.8★ (23)
Moreno pines cottage #2468
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $34,096ADR $435Occ ≈ 21%—
Quiet Hermitage in the Forest
House · 2 bd · 1 ba · sleeps 2 · 0.3 mi
Revenue $11,373ADR $73Occ ≈ 43%5★ (67)
Cozy, romantic cabin-12 minutes 2 ski resorts/lake
Cabin · 2 bd · 1 ba · sleeps 4 · 0.4 mi
Revenue $24,215ADR $168Occ ≈ 39%5★ (110)
House of Butterfield
Vacation home · 2 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $31,300ADR $214Occ ≈ 40%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
The Raccoon Retreat + Firepit + Spa + BBQ House | 2 bd · 2 ba · sleeps 7 | $25,411 | $211 | 33% | 4.4★ (17) | 0.1 mi | Airbnb |
Big Bear 2 Bedroom Cabin w/ Hot Tub and EV Charger Cabin | 2 bd · 2 ba · sleeps 6 | $23,278 | $205 | 31% | 5★ (76) | 0.2 mi | AirbnbVrbo |
Big Bear Pine Haven Cabin: Hot Tub Games Cabin | 2 bd · 1.5 ba · sleeps 8 | $44,102 | $151 | 80% | 4.8★ (58) | 0.2 mi | AirbnbVrboBooking |
Cozy Mountain Cabin w/ Fireplace & Deck Cabin | 2 bd · 1 ba · sleeps 4 | $7,009 | $177 | 11% | 5★ (2) | 0.2 mi | AirbnbVrboBooking |
Summer Cabin | Hot Tub, Fire Pit, Near Lake Stay Cabin | 2 bd · 1 ba · sleeps 6 | $13,909 | $315 | 12% | 5★ (24) | 0.2 mi | Airbnb |
Mountain Dream Lodge Cabin | 2 bd · 2 ba · sleeps 6 | $706 | $353 | 1% | — | 0.2 mi | AirbnbVrboBooking |
MOUNTAIN DREAM LODGE Cabin | 2 bd · 1.5 ba · sleeps 6 | $10,794 | $245 | 12% | 4.8★ (112) | 0.2 mi | AirbnbVrbo |
Cozy Paw Cabin sleeps 6-Spa Cabin | 2 bd · 2 ba · sleeps 6 | $28,761 | $218 | 36% | 4.8★ (75) | 0.2 mi | Airbnb |
The Raccoon Retreat + Firepit + Spa + BBQ Cabin | 2 bd · 1.5 ba · sleeps 7 | $23,782 | $177 | 37% | 2.9★ (4) | 0.2 mi | AirbnbVrboBooking |
Adorable Forest Cabin in Big Bear House | 2 bd · 2 ba · sleeps 6 | $10,187 | $289 | 10% | 5★ (17) | 0.2 mi | Airbnb |
Bright & Cozy Cabin w/ Fireplace & BBQ Cabin | 2 bd · 1 ba · sleeps 5 | $14,142 | $269 | 14% | 5★ (3) | 0.2 mi | AirbnbVrboBooking |
Little Pinecone Cabin Cabin | 2 bd · 1 ba · sleeps 6 | $8,266 | $290 | 8% | 4.9★ (10) | 0.2 mi | AirbnbVrbo |
Cozy Cabin Rental with an Indoor Fireplace in Big Bear City, California Vacation home | 2 bd · 2 ba · sleeps 8 | $44,935 | $423 | 29% | — | 0.2 mi | Booking |
Modern Mountain Cabin w/ EV Charger - Pets Welcome Cabin | 2 bd · 1 ba · sleeps 6 | $16,855 | $230 | 20% | 4.9★ (74) | 0.2 mi | AirbnbVrboBooking |
Sugar Bear Lodge Cabin | 2 bd · 1 ba · sleeps 6 | $32,374 | $177 | 50% | 5★ (73) | 0.2 mi | AirbnbVrboBooking |
Cabin in Big Bear Cabin | 2 bd · 1 ba · sleeps 5 | $28,157 | $182 | 42% | 5★ (58) | 0.2 mi | AirbnbVrbo |
Romantic and Peaceful Escape with Hot Tub Cabin | 2 bd · 1 ba · sleeps 4 | $37,691 | $193 | 54% | 4.8★ (583) | 0.2 mi | Airbnb |
Hiking Trails|Near Park|Deck w/ Firepit|Dogs Ok House | 2 bd · 1 ba · sleeps 4 | $30,263 | $131 | 63% | 3★ (3) | 0.2 mi | AirbnbVrbo |
Rustic Retreat Cabin | 2 bd · 2 ba · sleeps 4 | $18,633 | $103 | 50% | 5★ (57) | 0.3 mi | Airbnb |
Cozy 2 Bedroom house w/ Fireplac Gel Matt & 70' TV House | 2 bd · 1 ba · sleeps 7 | $10,955 | $496 | 6% | 4★ (1) | 0.3 mi | AirbnbVrbo |
TwinPines•Dogfriendly•Fire pit•private hot tub• Cabin | 2 bd · 1 ba · sleeps 4 | $35,952 | $174 | 57% | 4.9★ (214) | 0.3 mi | Airbnb |
5 Mi to Big Bear Lake: Pet-Friendly Gem Near Hikes Cabin | 2 bd · 1 ba · sleeps 6 | $18,337 | $196 | 26% | 4.8★ (46) | 0.3 mi | AirbnbVrboBooking |
FirePit • Speakeasy Cabin Vibes • Perfect Backyard Cabin | 2 bd · 2 ba · sleeps 6 | $23,228 | $245 | 26% | 5★ (50) | 0.3 mi | AirbnbVrbo |
The Moreno Hideaway | Cozy Mountain Escape House | 2 bd · 1 ba · sleeps 6 | $20,863 | $189 | 30% | 4.5★ (18) | 0.3 mi | AirbnbVrbo |
Cozy 2 Bedroom Cabin Getaway Cabin | 2 bd · 1.5 ba · sleeps 6 | $8,459 | $147 | 16% | 5★ (61) | 0.3 mi | Airbnb |
Log Cabin on the Mountain: A 1964 Vintage Classic Cabin | 2 bd · 1 ba · sleeps 3 | $8,801 | $100 | 24% | 4.7★ (49) | 0.3 mi | Airbnb |
Pet-friendly, cozy cabin with Hot Tub & Fire Pit Cabin | 2 bd · 1 ba · sleeps 5 | $17,026 | $362 | 13% | 4.8★ (23) | 0.3 mi | Airbnb |
Gambrel Cabin | Hot Tub & Fireplace Cabin | 2 bd · 1.5 ba · sleeps 6 | $28,485 | $267 | 29% | 4.2★ (6) | 0.3 mi | AirbnbVrboBooking |
Cozy Cabin in Big Bear, CA. House | 2 bd · 1 ba · sleeps 6 | $28,132 | $139 | 55% | 4.8★ (50) | 0.3 mi | AirbnbVrbo |
Charming 1950s Western Cabin | Dog-Friendly Stay Cabin | 2 bd · 1 ba · sleeps 4 | $25,830 | $157 | 45% | 4.9★ (49) | 0.3 mi | AirbnbBooking |
5 Mi to Lake & Skiing! All-Season Big Bear Base House | 2 bd · 2 ba · sleeps 7 | $1,956 | $146 | 4% | — | 0.3 mi | AirbnbBooking |
Moreno pines cottage #2468 Vacation home | 2 bd · 1 ba · sleeps 4 | $34,096 | $435 | 21% | — | 0.3 mi | Booking |
Cozy Mountain Escape with Fireplace Charm Cabin | 2 bd · 2 ba · sleeps 6 | $8,997 | $232 | 11% | 4.5★ (26) | 0.3 mi | AirbnbVrboBooking |
Casa Del Bosque (House in the Woods) pet friendly Cabin | 2 bd · 2 ba · sleeps 6 | $9,217 | $219 | 12% | 5★ (88) | 0.3 mi | AirbnbVrbo |
Quiet Hermitage in the Forest House | 2 bd · 1 ba · sleeps 2 | $11,373 | $73 | 43% | 5★ (67) | 0.3 mi | Airbnb |
TOP RATED Boho Mountain Cabin: Pet-Friendly! Apartment | 2 bd · 1.5 ba · sleeps 6 | $36,295 | $256 | 39% | 4.9★ (205) | 0.3 mi | AirbnbVrbo |
Cozy retreat with a dreamy starlit jacuzzi Cabin | 2 bd · 1 ba · sleeps 4 | $35,860 | $179 | 55% | 4.8★ (106) | 0.4 mi | AirbnbVrbo |
Cozy, romantic cabin-12 minutes 2 ski resorts/lake Cabin | 2 bd · 1 ba · sleeps 4 | $24,215 | $168 | 39% | 5★ (110) | 0.4 mi | Airbnb |
Casa Del Bosque Cabin | 2 bd · 2 ba · sleeps 6 | $20,706 | $0 | — | 4.7★ (11) | 0.4 mi | Airbnb |
House of Butterfield Vacation home | 2 bd · 2 ba · sleeps 6 | $31,300 | $214 | 40% | — | 0.4 mi | 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
Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$22,499
NOI
$7,507
Cash flow /mo
-$878
Cash needed
$80,910
Cash-on-cash
-13.0%
ROE (yr 1)
-0.4%
Cap rate
2.7%
DSCR
0.42
Year-1 write-off
$55,288
Year-1 tax shield @ 32%
$17,692
Year-1 return on equity
- Cash flow (annual)-$10,534
- Principal paydown$1,826
- Appreciation at%$8,370
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$4,500
- Platform fees (3% of revenue)$675
- Maintenance / capex (5% of revenue)$1,125
- Utilities & supplies$4,200
- HOA$0
- Property tax$3,488
- Insurance (STR-rated)$1,423
Cash needed to close
- Down payment (25%)$69,750
- Closing costs (4.0%)$11,160
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$17,692
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
$182,000
Short-life (5/15-yr)
$55,000 · 30%
Year-1 deduction
$55,000
Year-1 tax shield @ 32%
$18,000
Land 36% (county tax record, assessed value split) · building $127,000 over 39 years
Based on: ~1,400 sq ft (from beds), built 1963, 2 bd / 1 ba, furnished, listing features (deck, flooring types, appliance list).
IRS-guide safe-harbor floor: $31,000 in year 1 (17% short-life, $10,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $5,400
Kitchen cabinetsdefault
$8,900 new × 40% good × 1.53 allocation
- $4,400
Kitchen countertopsdefault
$7,300 new × 40% good × 1.53 allocation
- $1,500
Decorative trimdefault
$2,500 new × 40% good × 1.53 allocation
- $100
Mirrorsdefault
$200 new × 40% good × 1.53 allocation
- $500
Shelvingdefault
$900 new × 40% good × 1.53 allocation
- $2,100
Window coverings (14)default
$3,500 new × 40% good × 1.53 allocation
- $4,200
Kitchen & laundry equipment plumbingdefault
$6,900 new × 40% good × 1.53 allocation
- $2,500
Kitchen, laundry & data equipment electricaldefault
$4,200 new × 40% good × 1.53 allocation
- $2,900
Appliances (range, microwave, refrigerator)listing
$4,700 new × 40% good × 1.53 allocation
- $6,400
Furniture conveyed with the sale (used)listing
$16,000 new × 40% good · out of the price
- $5,900
Paving: driveway & walks (paved)default
$7,800 new × 50% good × 1.53 allocation
- $5,700
Landscaping (typical)default
$7,500 new × 50% good × 1.53 allocation
- $1,100
Patiosdefault
$1,400 new × 50% good × 1.53 allocation
- $12,000
Decks & porches (attached)listing
$15,800 new × 50% good × 1.53 allocation
- $92,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$151,900 new × 40% good × 1.53 allocation
- $9,600
Building plumbing & fixturesdefault
$15,700 new × 40% good × 1.53 allocation
- $9,200
Building electrical & lightingdefault
$15,000 new × 40% good × 1.53 allocation
- $9,600
HVACdefault
$15,800 new × 40% good × 1.53 allocation
- $5,500
Hardwood & tile floorsdefault
$9,000 new × 40% good × 1.53 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $30,200 | $24,700 | $400 | $55,300 |
| 2 | $0 | $0 | $3,300 | $3,300 |
| 3 | $0 | $0 | $3,300 | $3,300 |
| 4 | $0 | $0 | $3,300 | $3,300 |
| 5 | $0 | $0 | $3,300 | $3,300 |
| 6+ | $0 | $0 | $113,400 | $113,400 |
| Total | $30,200 | $24,700 | $126,800 | $181,600 |
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.