Median Listing Price
$489k
25th–75th pct varies. Comparable to other mountain STR markets in the Top 50.
Median Land Ratio
30%
Range 25%–35%. Leaves the rest of purchase price as depreciable basis.
Bonus-Eligible %
23%
Median % of purchase price classifiable as 5-yr or 15-yr property. Range 20–26%.
Federal Savings @ 37%
$41.7k
Median federal tax savings on a $489k purchase. Range $35.9k–$48.5k.
Why Big Bear Lake matters for STR bonus depreciation
Big Bear Lake's score reflects three compounding factors driving its bonus depreciation outcome:
1. Alpine lake market with mountain land ratios
Big Bear sits in the San Bernardino Mountains around a 7-mile alpine lake — and crucially, its land ratios behave like a mountain market, not a coastal one. Assessor data places typical Big Bear land ratios in the 25–35% range. That leaves $328k–$367k of depreciable basis on a $489k purchase.
2. Year-round STR demand drives amenity density
Big Bear is a rare year-round STR market — ski in winter, boating and hiking in summer. Successful operators stack hot tubs, outdoor decks, fire pits, stone fireplaces, and game rooms to capture demand in both seasons. The amenity stack pushes 5-year and 15-year property to 23–26% of purchase price.
3. California decoupled — federal benefit unaffected
California is decoupled from federal §168(k). Investors get the full federal Year 1 deduction on the federal return; California requires standard 27.5-year MACRS on the state return. Federal benefit (~$42k typical) is the larger of the two for nearly all investors. CA residents should model the state-federal split with their CPA before purchase.
Common bonus-eligible amenities in Big Bear Lake STRs
Prevalence of 15-year land improvements we typically see across Big Bear Lake short-term rentals — all 100% bonus-eligible in Year 1 under IRS §168(k):
Outdoor deck or patio
79%
Stone fireplace / wood stove
71%
Fire pit / fire feature
63%
Game room or bunk room
52%
Hot tub gazebo / pergola
38%
See live Big Bear Lake listings ranked by bonus depreciation
Every active Big Bear Lake short-term rental scored by Year 1 bonus depreciation potential — filtered by your price range and amenity preferences. Free market search shows every listing. Run a $99 detailed AI property report on any specific listing for line-item 5-year / 15-year / 39-year classification, closely calibrated to a formal cost seg study.
How the score is calculated
Big Bear Lake's DepreciMax Score is the aggregate score across 100 active listings run through our proprietary algorithm. We use multiple inputs — including land values and AI photo recognition — calibrated over time against a completed cost segregation study on a benchmark short-term rental, with a target accuracy of closely calibrated on bonus-eligible % of purchase price.
More detail in the Top 50 Markets methodology section.
Version: 2026. Sample listings are representative profiles drawn from the top 100 active listings at snapshot date — actual addresses anonymized. Bonus depreciation outcomes vary by individual property; this report estimates ranges for typical purchases. Not tax advice — consult your CPA before making investment decisions.
Score live Big Bear Lake properties — for your specific deal
Run any active Big Bear Lake listing through the DepreciMax property scorer. Free market search shows you every listing ranked by bonus depreciation potential. $99 per detailed AI report on a specific property — closely calibrated to a formal cost seg study.
Score Big Bear Lake Properties →
Want the full Top 50 report?
All 50 markets ranked by bonus depreciation score, with category filters and the full methodology.
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