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108 Pine Ln

108 Pine Ln

Sugarloaf, CA 92386

$279,000

2 bd · 1 ba · Listed 60d 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)

$11,060$20,785$31,041

Median revenue of shown comps: $22,046

  • Big Bear Cabin with Hot Tub!

    Cabin · 2 bd · 1 ba · sleeps 6 · 26 ft

    Revenue $19,452ADR $388Occ ≈ 14%5★ (10)

    Delisted

  • New! Bearadise ~ Fairytale Mountain Getaway

    Cabin · 2 bd · 2 ba · sleeps 6 · 180 ft

    Revenue $17,406ADR $157Occ ≈ 30%4.7★ (20)

    Airbnb

  • New! Bearadise ~ Fairytale Mountain Getaway

    Cabin · 2 bd · 2 ba · sleeps 6 · 243 ft

    Revenue $39,210ADR $236Occ ≈ 46%5★ (63)

    Delisted

  • Super Cute/Fenced/Pet Friendly/Walk 2 Park/Sleep 6

    Cabin · 2 bd · 1 ba · sleeps 6 · 322 ft

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $4,044ADR $404Occ ≈ 3%5★ (24)

    AirbnbVrboBooking

  • Modern Mountain Cabin

    Cabin · 2 bd · 1 ba · sleeps 6 · 341 ft

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

    Revenue $33,540ADR $155Occ ≈ 59%4.8★ (128)

    Airbnb

  • Misty Mountain Hideaway | Full AC

    Cabin · 2 bd · 1 ba · sleeps 6 · 397 ft

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

    Revenue $38,137ADR $179Occ ≈ 58%4.9★ (666)

    AirbnbVrbo

  • Sugarloaf Charmer w/ Cozy Fireplace

    Cabin · 2 bd · 1 ba · sleeps 4 · 449 ft

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

    Revenue $7,447ADR $241Occ ≈ 8%3★ (4)

    AirbnbVrboBooking

  • Pet friendly family cabin with game room

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

    Revenue $56,198ADR $204Occ ≈ 75%5★ (34)

    Airbnb

  • Family Mountain Cabin-Dogs Welcome-Grill-Pines

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi

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

    Revenue $12,804ADR $216Occ ≈ 16%5★ (210)

    AirbnbVrbo

  • *Serene Deck*Near Sports Park*FREE Snacks

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

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

    Revenue $15,278ADR $164Occ ≈ 26%4.7★ (37)

    AirbnbVrbo

Show 38 more
  • The Raccoon Retreat + Firepit + Spa + BBQ

    House · 2 bd · 2 ba · sleeps 7 · 0.1 mi

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

    Revenue $25,411ADR $211Occ ≈ 33%4.4★ (17)

    Airbnb

  • Big Bear 2 Bedroom Cabin w/ Hot Tub and EV Charger

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

    • Hot tub
    • Free parking
    • Pets OK
    • Wifi
    • +6

    Revenue $23,278ADR $205Occ ≈ 31%5★ (76)

    AirbnbVrbo

  • Big Bear Pine Haven Cabin: Hot Tub Games

    Cabin · 2 bd · 1.5 ba · sleeps 8 · 0.2 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $44,102ADR $151Occ ≈ 80%4.8★ (58)

    AirbnbVrboBooking

  • Cozy Mountain Cabin w/ Fireplace & Deck

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

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

    Revenue $7,009ADR $177Occ ≈ 11%5★ (2)

    AirbnbVrboBooking

  • Summer Cabin | Hot Tub, Fire Pit, Near Lake Stay

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

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

    Revenue $13,909ADR $315Occ ≈ 12%5★ (24)

    Airbnb

  • Mountain Dream Lodge

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

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

    Revenue $706ADR $353Occ ≈ 1%—

    AirbnbVrboBooking

  • MOUNTAIN DREAM LODGE

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

    Revenue $10,794ADR $245Occ ≈ 12%4.8★ (112)

    Airbnb

  • Cozy Paw Cabin sleeps 6-Spa

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

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

    Revenue $28,761ADR $218Occ ≈ 36%4.8★ (75)

    Airbnb

  • The Raccoon Retreat + Firepit + Spa + BBQ

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

    • Wifi
    • Kitchen
    • Washer
    • Fireplace

    Revenue $23,782ADR $177Occ ≈ 37%2.9★ (4)

    AirbnbVrboBooking

  • Adorable Forest Cabin in Big Bear

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

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

    Revenue $10,187ADR $289Occ ≈ 10%5★ (17)

    Airbnb

  • Bright & Cozy Cabin w/ Fireplace & BBQ

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

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

    Revenue $14,142ADR $269Occ ≈ 14%5★ (3)

    AirbnbVrboBooking

  • Little Pinecone Cabin

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

    • Free parking
    • Wifi
    • Kitchen
    • Washer

    Revenue $8,266ADR $290Occ ≈ 8%4.9★ (10)

    AirbnbVrbo

  • 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%—

    Booking

  • Modern Mountain Cabin w/ EV Charger - Pets Welcome

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +7

    Revenue $16,855ADR $230Occ ≈ 20%4.9★ (74)

    AirbnbVrboBooking

  • Sugar Bear Lodge

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +3

    Revenue $32,374ADR $177Occ ≈ 50%5★ (73)

    AirbnbVrboBooking

  • Cabin in Big Bear

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

    Revenue $28,157ADR $182Occ ≈ 42%5★ (58)

    Airbnb

  • Romantic and Peaceful Escape with Hot Tub

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

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +3

    Revenue $37,691ADR $193Occ ≈ 54%4.8★ (583)

    Airbnb

  • Hiking Trails|Near Park|Deck w/ Firepit|Dogs Ok

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

    Revenue $30,263ADR $131Occ ≈ 63%3★ (3)

    Airbnb

  • Rustic Retreat

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

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

    Revenue $18,633ADR $103Occ ≈ 50%5★ (57)

    Airbnb

  • Cozy 2 Bedroom house w/ Fireplac Gel Matt & 70' TV

    House · 2 bd · 1 ba · sleeps 7 · 0.3 mi

    • Free parking
    • Wifi
    • Kitchen
    • Washer

    Revenue $10,955ADR $496Occ ≈ 6%4★ (1)

    AirbnbVrbo

  • TwinPines•Dogfriendly•Fire pit•private hot tub•

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

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

    Revenue $35,952ADR $174Occ ≈ 57%4.9★ (214)

    Airbnb

  • 5 Mi to Big Bear Lake: Pet-Friendly Gem Near Hikes

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $18,337ADR $196Occ ≈ 26%4.8★ (46)

    AirbnbVrboBooking

  • FirePit • Speakeasy Cabin Vibes • Perfect Backyard

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

    Revenue $23,228ADR $245Occ ≈ 26%5★ (50)

    Airbnb

  • The Moreno Hideaway | Cozy Mountain Escape

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

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

    Revenue $20,863ADR $189Occ ≈ 30%4.5★ (18)

    AirbnbVrbo

  • Cozy 2 Bedroom Cabin Getaway

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

    Revenue $8,459ADR $147Occ ≈ 16%5★ (61)

    Delisted

  • 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)

    Delisted

  • Gambrel Cabin | Hot Tub & Fireplace

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

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

    Revenue $28,485ADR $267Occ ≈ 29%4.2★ (6)

    AirbnbVrboBooking

  • Cozy Cabin in Big Bear, CA.

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

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

    Revenue $28,132ADR $139Occ ≈ 55%4.8★ (50)

    AirbnbVrbo

  • Charming 1950s Western Cabin | Dog-Friendly Stay

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

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

    Revenue $25,830ADR $157Occ ≈ 45%4.9★ (49)

    AirbnbBooking

  • 5 Mi to Lake & Skiing! All-Season Big Bear Base

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

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

    Revenue $1,956ADR $146Occ ≈ 4%—

    AirbnbBooking

  • Moreno pines cottage #2468

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.3 mi

    Revenue $34,096ADR $435Occ ≈ 21%—

    Booking

  • Cozy Mountain Escape with Fireplace Charm

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

    Revenue $8,997ADR $232Occ ≈ 11%4.5★ (26)

    AirbnbBooking

  • Casa Del Bosque (House in the Woods) pet friendly

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

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +3

    Revenue $9,217ADR $219Occ ≈ 12%5★ (88)

    AirbnbVrbo

  • TOP RATED Boho Mountain Cabin: Pet-Friendly!

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

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

    Revenue $36,295ADR $256Occ ≈ 39%4.9★ (205)

    AirbnbVrbo

  • Cozy retreat with a dreamy starlit jacuzzi

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.4 mi

    Revenue $35,860ADR $179Occ ≈ 55%4.8★ (106)

    Airbnb

  • Cozy, romantic cabin-12 minutes 2 ski resorts/lake

    Cabin · 2 bd · 1 ba · sleeps 4 · 0.4 mi

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

    Revenue $24,215ADR $168Occ ≈ 39%5★ (110)

    Airbnb

  • Casa Del Bosque

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.4 mi

    Revenue $20,706ADR $0Occ ≈ —4.7★ (11)

    Delisted

  • House of Butterfield

    Vacation home · 2 bd · 2 ba · sleeps 6 · 0.4 mi

    Revenue $31,300ADR $214Occ ≈ 40%—

    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

$22,499

NOI

$7,507

Cash flow /mo

$626

Cash needed

$290,160

Cash-on-cash (all cash)

2.6%

ROE (yr 1)

5.5%

Cap rate

2.7%

DSCR

—

Year-1 write-off

$55,288

Year-1 tax shield @ 32%

$17,692

Year-1 return on equity

  • Cash flow (annual)$7,507
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$8,370
ROE5.5%

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)$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

  • Purchase price (all cash)$279,000
  • 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).

Try the cost segregation calculator on any property →

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-year property$30,200
  • Kitchen cabinetsdefault

    $8,900 new × 40% good × 1.53 allocation

    $5,400
  • Kitchen countertopsdefault

    $7,300 new × 40% good × 1.53 allocation

    $4,400
  • Decorative trimdefault

    $2,500 new × 40% good × 1.53 allocation

    $1,500
  • Mirrorsdefault

    $200 new × 40% good × 1.53 allocation

    $100
  • Shelvingdefault

    $900 new × 40% good × 1.53 allocation

    $500
  • Window coverings (14)default

    $3,500 new × 40% good × 1.53 allocation

    $2,100
  • Kitchen & laundry equipment plumbingdefault

    $6,900 new × 40% good × 1.53 allocation

    $4,200
  • Kitchen, laundry & data equipment electricaldefault

    $4,200 new × 40% good × 1.53 allocation

    $2,500
  • Appliances (range, microwave, refrigerator)listing

    $4,700 new × 40% good × 1.53 allocation

    $2,900
  • Furniture conveyed with the sale (used)listing

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

    $6,400
15-year land improvements$24,700
  • Paving: driveway & walks (paved)default

    $7,800 new × 50% good × 1.53 allocation

    $5,900
  • Landscaping (typical)default

    $7,500 new × 50% good × 1.53 allocation

    $5,700
  • Patiosdefault

    $1,400 new × 50% good × 1.53 allocation

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

    $15,800 new × 50% good × 1.53 allocation

    $12,000
Building, 39-year$126,800
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $151,900 new × 40% good × 1.53 allocation

    $92,800
  • Building plumbing & fixturesdefault

    $15,700 new × 40% good × 1.53 allocation

    $9,600
  • Building electrical & lightingdefault

    $15,000 new × 40% good × 1.53 allocation

    $9,200
  • HVACdefault

    $15,800 new × 40% good × 1.53 allocation

    $9,600
  • Hardwood & tile floorsdefault

    $9,000 new × 40% good × 1.53 allocation

    $5,500

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
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, 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.