74 Valley View Rd
Cherry Log, GA 30522
$269,000
2 bd · 1 ba · 672 sqft · Listed today
View on Realtor.com →Year built
1993
Sqft
672
Lot sqft
39,640
HOA / mo
None
Furnished
No
List date
2026-11-13T01:48:10.000000Z
Revenue
Annual revenue
$39,460
ADR
$215
Occupancy
50%
Cleaning fees (12 mo)
$8,820
Confidence
Low (48.79), 18 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $35,637
Creekside Green | Cornhole, Fire Pit, Pond & Creek
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $50,260ADR $427Occ ≈ 32%4.7★ (3)
Cabin in the Trees with Access to Stocked Trout Stream. Hot tub and Fire pit.
Cabin · 2 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $52,340ADR $258Occ ≈ 56%5★ (97)
Delisted
Cabin in the Trees Overlooking Trout Stream
House · 2 bd · 2 ba · sleeps 6 · 0.3 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +4
Revenue $12,328ADR $236Occ ≈ 14%5★ (13)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Edgewater Cabin Cabin
| 2 bd · 1 ba · sleeps 4 | $21,698 | $144 | 41% | 4.8★ (334) | 315 ft | AirbnbVrbo |
Bear Creek Hideaway Cabin
| 2 bd · 2 ba · sleeps 4 | $41,407 | $210 | 54% | 4.8★ (15) | 0.2 mi | AirbnbBooking |
Cozy Cabin With Hot tub + Fire Pit! Cabin
| 2 bd · 1 ba · sleeps 4 | $28,744 | $289 | 27% | 5★ (46) | 0.2 mi | AirbnbVrbo |
Creekside Green -Firepit, Gazebo alongside creek Cabin
| 2 bd · 2 ba · sleeps 6 | $24,536 | $314 | 21% | 5★ (4) | 0.2 mi | AirbnbVrbo |
Creekside Green | Cornhole, Fire Pit, Pond & Creek Cabin | 2 bd · 2 ba · sleeps 6 | $50,260 | $427 | 32% | 4.7★ (3) | 0.2 mi | Airbnb |
Tuckaway Cave - Cherry Log GA near Fightingtown Cabin
| 2 bd · 2 ba · sleeps 4 | $67,645 | $296 | 63% | 4.6★ (10) | 0.3 mi | AirbnbVrboBooking |
Beautiful Cabin with Creek Front, Fishing, Hot Tub Cabin
| 2 bd · 1.5 ba · sleeps 6 | $39,651 | $208 | 52% | 4.7★ (94) | 0.3 mi | AirbnbVrbo |
Cabin in the Trees with Access to Stocked Trout Stream. Hot tub and Fire pit. Cabin | 2 bd · 2 ba · sleeps 6 | $52,340 | $258 | 56% | 5★ (97) | 0.3 mi | Delisted |
Cabin in the Trees Overlooking Trout Stream House
| 2 bd · 2 ba · sleeps 6 | $12,328 | $236 | 14% | 5★ (13) | 0.3 mi | Airbnb |
Waterfall Sounds + Views | Game Room | No Pet Fee Cabin
| 2 bd · 2 ba · sleeps 6 | $62,676 | $219 | 78% | 4.9★ (131) | 0.3 mi | AirbnbVrboBooking |
Show 8 more
Fightingtown Creek Lodge
Cabin · 2 bd · 2 ba · sleeps 5 · 0.6 mi
Revenue $31,623ADR $212Occ ≈ 41%4.9★ (65)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Creekside Cabin w/ Hot Tub & Firepit Cabin
| 2 bd · 1 ba · sleeps 4 | $31,349 | $236 | 36% | 3.5★ (8) | 0.4 mi | AirbnbVrboBooking |
Cherry Log Cabin: Private Hot Tub & Fire Pit Cabin | 2 bd · 1.5 ba · sleeps 5 | $2,012 | $175 | 3% | 5★ (1) | 0.4 mi | AirbnbVrboBooking |
Quiet Cabin Retreat with Firepit & Covered Decks Cabin
| 2 bd · 1 ba · sleeps 4 | $16,405 | $179 | 25% | 4.8★ (65) | 0.4 mi | AirbnbVrbo |
Treehouse Hideaway- PetFriendly, HotTub, Game Room Cabin
| 2 bd · 1.5 ba · sleeps 4 | $24,635 | $290 | 23% | 4.9★ (6) | 0.5 mi | AirbnbVrbo |
1,000 Ft Creekfront | Hot Tub, Fire Pit & Dogs OK Cabin
| 2 bd · 2 ba · sleeps 4 | $64,381 | $267 | 66% | 5★ (307) | 0.5 mi | AirbnbVrbo |
Cliffside Cabin Overlooking Trout Stream Cabin | 2 bd · 2 ba · sleeps 6 | $58,647 | $271 | 59% | 5★ (76) | 0.6 mi | AirbnbVrbo |
Fightingtown Creek Lodge Cabin | 2 bd · 2 ba · sleeps 5 | $31,623 | $212 | 41% | 4.9★ (65) | 0.6 mi | Airbnb |
Riverbend Den 2BR Creekfront Cabin| Blue Ridge GA Cabin
| 2 bd · 2 ba · sleeps 6 | $40,531 | $202 | 55% | 4.8★ (60) | 0.6 mi | AirbnbVrboBooking |
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 7.86% = 7.11% Freddie Mac 30-yr avg (Nov 12) + 0.75% investor premium
Est. revenue
$39,460
NOI
$21,008
Cash flow /mo
$290
Cash needed
$94,010
Cash-on-cash
3.7%
ROE (yr 1)
14.1%
Cap rate
7.8%
DSCR
1.20
Year-1 write-off
$84,342
Year-1 tax shield @ 32%
$26,989
Year-1 return on equity
- Cash flow (annual)$3,479
- Principal paydown$1,733
- Appreciation at%$8,070
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)$7,892
- Platform fees (3% of revenue)$1,184
- Maintenance / capex (5% of revenue)$1,973
- Utilities & supplies$4,200
- HOA$0
- Property tax$298
- Insurance (STR-rated)$2,905
Cash needed to close
- Down payment (25%)$67,250
- Closing costs (4.0%)$10,760
- Furnishing (bought new)$16,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$26,989
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
$256,000
Short-life (5/15-yr)
$68,000 · 27%
Year-1 deduction
$84,000
Year-1 tax shield @ 32%
$27,000
Land 5% (county tax record, market value split) · building $188,000 over 39 years · new furniture $16,000
Based on: 672 sq ft, built 1993, 2 bd / 1 ba, unfurnished, listing features (fireplace, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $60,000 in year 1 (17% short-life, $19,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,000
Kitchen cabinetsdefault
$7,300 new × 40% good × 3.78 allocation
- $9,000
Kitchen countertopsdefault
$6,000 new × 40% good × 3.78 allocation
- $1,800
Decorative trimdefault
$1,200 new × 40% good × 3.78 allocation
- $200
Mirrorsdefault
$200 new × 40% good × 3.78 allocation
- $1,400
Shelvingdefault
$900 new × 40% good × 3.78 allocation
- $2,600
Window coverings (7)default
$1,800 new × 40% good × 3.78 allocation
- $8,500
Kitchen & laundry equipment plumbingdefault
$5,700 new × 40% good × 3.78 allocation
- $5,200
Kitchen, laundry & data equipment electricaldefault
$3,400 new × 40% good × 3.78 allocation
- $6,000
Appliances (range, refrigerator)listing
$4,000 new × 40% good × 3.78 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $10,100
Paving: driveway & walks (paved)default
$5,400 new × 50% good × 3.78 allocation
- $9,800
Landscaping (typical)default
$5,200 new × 50% good × 3.78 allocation
- $1,300
Patiosdefault
$700 new × 50% good × 3.78 allocation
- $1,300
Decks & porches (attached)default
$700 new × 50% good × 3.78 allocation
- $123,000
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$72,400 new × 45% good × 3.78 allocation
- $11,300
Building plumbing & fixturesdefault
$7,500 new × 40% good × 3.78 allocation
- $8,700
Building electrical & lightingdefault
$5,800 new × 40% good × 3.78 allocation
- $11,400
HVACdefault
$7,600 new × 40% good × 3.78 allocation
- $6,500
Hardwood & tile floorsdefault
$4,300 new × 40% good × 3.78 allocation
- $4,000
Fireplacelisting
$2,600 new × 40% good × 3.78 allocation
- $22,700
Septic systemlisting
$12,000 new × 50% good × 3.78 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $61,700 | $22,400 | $200 | $84,300 |
| 2 | $0 | $0 | $4,800 | $4,800 |
| 3 | $0 | $0 | $4,800 | $4,800 |
| 4 | $0 | $0 | $4,800 | $4,800 |
| 5 | $0 | $0 | $4,800 | $4,800 |
| 6+ | $0 | $0 | $168,200 | $168,200 |
| Total | $61,700 | $22,400 | $187,600 | $271,700 |
The building's share of the price ($256,000) is 3.8x our depreciated replacement cost of the home ($68,000). The IRS guide treats a gap this size as a reason to review the land share: if land is worth more than the county ratio says, the basis and the write-off are smaller.
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
Fannin and Gilmer counties require STR registration and lodging tax; no cap found. Blue Ridge and Ellijay city limits have their own rules; most cabins are in unincorporated county.