43 Devils Den Rd
Epworth, GA 30541
$835,000
4 bd · 3 ba · 4,411 sqft · Listed 10d ago
View on Realtor.com →Year built
2006
Sqft
4,411
Lot sqft
98,881
HOA / mo
$0
Furnished
No
List date
2026-09-17T19:12:44.000000Z
Revenue
Annual revenue
$68,968
ADR
$391
Occupancy
48%
Cleaning fees (12 mo)
$12,903
Confidence
Low (45.79), 40 comps
Comp revenue range (p25 / median / p75)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
 Copperline Lodge -Epworth, Ga Cabin | 4 bd · 3.5 ba · sleeps 12 | $102,669 | $562 | 50% | 4.8★ (14) | 0.1 mi | AirbnbVrboBooking |
 Valley View at the Mountain by B&B Cabin | 4 bd · 4 ba · sleeps 8 | $9,148 | $541 | 5% | — | 0.1 mi | AirbnbBooking |
 A Heaven On Earth - Hiking, Fire Pit, Game Room Cabin | 4 bd · 3.5 ba · sleeps 11 | $34,086 | $415 | 23% | 4.7★ (22) | 0.8 mi | AirbnbVrboBooking |
 Toasted Oak EV friendly mountain Cabin w/ Hot Tub Cabin | 4 bd · 3 ba · sleeps 8 | $51,515 | $387 | 36% | 5★ (23) | 0.8 mi | AirbnbVrbo |
 Gem of Blue Ridge | New Pool Added June 26' Cabin | 4 bd · 3.5 ba · sleeps 12 | $157,955 | $798 | 54% | 4.9★ (122) | 0.9 mi | AirbnbVrboBooking |
 Sunset Ridge | $275 Off Your Stay! Cabin | 4 bd · 3.5 ba · sleeps 12 | $81,885 | $622 | 36% | 4.9★ (150) | 0.9 mi | AirbnbVrboBooking |
 Joyful Altitude House | 4 bd · 3.5 ba · sleeps 13 | $53,262 | $589 | 25% | 5★ (2) | 0.9 mi | AirbnbBooking |
 Pinnacle Place – Modern 4BR w/ Hot Tub & Views House | 4 bd · 3 ba · sleeps 9 | $70,012 | $326 | 59% | 4.5★ (147) | 1.0 mi | AirbnbVrboBooking |
 Hidden Bear Hollow- Pets OK, Game Room, Hot Tub Cabin | 4 bd · 3 ba · sleeps 10 | $42,730 | $453 | 26% | 3.7★ (3) | 1.0 mi | AirbnbVrbo |
 Toasted Oak- Luxury 4 BDR, Hot Tub, Fire Pit Cabin | 4 bd · 3 ba · sleeps 8 | $47,777 | $483 | 27% | 5★ (13) | 1.1 mi | AirbnbVrbo |
Show all 40 comps
Great Trails Lodge
Cabin · 4 bd · 2 ba · sleeps 10 · 1.2 mi
Revenue $77,188ADR $515Occ ≈ 41%5★ (3)
Great Trails Lodge - Epworth, GA - Take in Sweeping Mountain Views, Play a Match on the Private Pickleball Court, Challenge Frie
Vacation home · 4 bd · 2 ba · sleeps 10 · 1.3 mi
Revenue $147,328ADR $769Occ ≈ 52%—
NEW Luxury Retreat—Epic Views~Spa~Sauna~Ping Pong
Cabin · 4 bd · 3.5 ba · sleeps 14 · 1.4 mi
Revenue $11,589ADR $551Occ ≈ 6%5★ (4)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
A Little Piece of Heaven Cabin | 4 bd · 3.5 ba · sleeps 8 | $12,073 | $509 | 6% | 4.8★ (57) | 1.1 mi | AirbnbVrboBooking |
Unreal MTN Views • Secluded • Soak Dine Unwind Cabin | 4 bd · 3 ba · sleeps 13 | $85,159 | $428 | 55% | 5★ (101) | 1.1 mi | AirbnbVrbo |
Mountain Views, 3 King 2 Bunk, Arcade, Theater-ish Cabin | 4 bd · 3 ba · sleeps 13 | $82,986 | $552 | 41% | 5★ (53) | 1.1 mi | AirbnbVrbo |
Pineview Escape - Hot tub, arcade & mountain views House | 4 bd · 3.5 ba · sleeps 11 | $81,849 | $439 | 51% | 5★ (121) | 1.1 mi | AirbnbVrboBooking |
Angels Envy Cabin | 4 bd · 3.5 ba · sleeps 8 | $79,956 | $591 | 37% | 5★ (3) | 1.2 mi | AirbnbBooking |
*NEW BUILD* 4‑BR Blue Ridge Mountain View Cabin Cabin | 4 bd · 3 ba · sleeps 8 | $64,305 | $286 | 62% | 5★ (62) | 1.2 mi | AirbnbVrbo |
Appletree Lodge -NEW! Pets, Hot Tub, Game Room Cabin | 4 bd · 3 ba · sleeps 12 | $30,832 | $493 | 17% | 5★ (3) | 1.2 mi | AirbnbVrboBooking |
Great Trails Lodge - Luxury Mountain Escape Cabin | 4 bd · 2 ba · sleeps 10 | $69,154 | $817 | 23% | — | 1.2 mi | AirbnbVrbo |
Great Trails Lodge Cabin | 4 bd · 2 ba · sleeps 10 | $77,188 | $515 | 41% | 5★ (3) | 1.2 mi | Airbnb |
Luxe Cabin • 3 Kings, Hot Tub, Views • Blue Ridge Cabin | 4 bd · 3 ba · sleeps 10 | $67,862 | $328 | 57% | 4.8★ (129) | 1.2 mi | AirbnbVrbo |
Experience Cohutta Luxury in Blue Ridge, Georgia Cabin | 4 bd · 3.5 ba · sleeps 8 | $94,074 | $375 | 69% | 5★ (111) | 1.2 mi | AirbnbVrbo |
Mountain View Blue Ridge, Dog Friendly 3BR Hot Tub Cabin | 4 bd · 3 ba · sleeps 10 | $34,757 | $256 | 37% | 4.8★ (75) | 1.3 mi | AirbnbVrbo |
Great Trails Lodge - Epworth, GA - Take in Sweeping Mountain Views, Play a Match on the Private Pickleball Court, Challenge Frie Vacation home | 4 bd · 2 ba · sleeps 10 | $147,328 | $769 | 52% | — | 1.3 mi | Booking |
Cozy Cabin: Hot Tub, Grill, Fire Pit & Game Room House | 4 bd · 3 ba · sleeps 12 | $61,060 | $282 | 59% | 4.8★ (70) | 1.3 mi | AirbnbVrboBooking |
Spectacular View | 4 Kings | Hot Tub | Arcades Cabin | 4 bd · 3 ba · sleeps 10 | $86,335 | $443 | 53% | 5★ (130) | 1.3 mi | AirbnbVrbo |
NEW Luxury Retreat—Epic Views~Spa~Sauna~Ping Pong Cabin | 4 bd · 3.5 ba · sleeps 14 | $11,589 | $551 | 6% | 5★ (4) | 1.4 mi | Airbnb |
Blue Ridge Escape: Hot Tub/Firepit/Mountain Views Cabin | 4 bd · 3 ba · sleeps 11 | $24,250 | $307 | 22% | 4.9★ (26) | 1.4 mi | AirbnbVrbo |
Buck Creek Den-3 acres/Mnt VIEWS/mini GOLF/hot tub Cabin | 4 bd · 3 ba · sleeps 10 | $58,040 | $380 | 42% | 5★ (31) | 1.4 mi | AirbnbVrbo |
Flamingo Mountain Lodge Cabin | 4 bd · 3 ba · sleeps 8 | $31,753 | $291 | 30% | 4.9★ (204) | 1.5 mi | AirbnbVrbo |
Red Oak Retreat Enjoy the Times Cabin | 4 bd · 3.5 ba · sleeps 10 | $14,302 | $363 | 11% | 5★ (46) | 1.5 mi | AirbnbVrbo |
Creekfront cabin on 3+acres, hot tub, mtn views Cabin | 4 bd · 3 ba · sleeps 8 | $46,360 | $259 | 49% | 5★ (88) | 1.6 mi | AirbnbVrbo |
Blue Ridge Vacation Rental w/ Deck & Game Room! Cabin | 4 bd · 3.5 ba · sleeps 10 | $41,541 | $408 | 28% | 5★ (65) | 1.6 mi | AirbnbVrboBooking |
Luxury Mountain Cabin for Families & Groups | 4 Ki Cabin | 4 bd · 3.5 ba · sleeps 10 | $62,385 | $519 | 33% | 5★ (84) | 1.9 mi | AirbnbVrbo |
Lickskillet Lodge-HOTtub Dogs OK FirePit Wineries! Cabin | 4 bd · 2 ba · sleeps 8 | $35,437 | $237 | 41% | 4.8★ (197) | 1.9 mi | AirbnbVrboBooking |
Water's Edge | Blue Ridge, GA Cabin | 4 bd · 4 ba · sleeps 8 | $50,416 | $429 | 32% | 4.7★ (41) | 1.9 mi | AirbnbVrbo |
Blue Ridge Creek Retreat| Blue Ridge, GA Cabin | 4 bd · 3 ba · sleeps 8 | $53,615 | $449 | 33% | 5★ (3) | 1.9 mi | AirbnbVrbo |
Mountain Views~ Hot Tub&Pool Table~ FirePit~ Games House | 4 bd · 4 ba · sleeps 14 | $58,200 | $420 | 38% | 5★ (46) | 2.0 mi | AirbnbVrboBooking |
*Luxe Stay *POOL Table *Hot tub*King beds Cabin | 4 bd · 4 ba · sleeps 10 | $80,055 | $515 | 43% | 5★ (66) | 2.1 mi | AirbnbVrbo |
Campfire Crest: Blue Ridge, GA Summer Camp Vibes! Cabin | 4 bd · 3 ba · sleeps 11 | $113,571 | $376 | 83% | 5★ (71) | 2.2 mi | AirbnbVrbo |
Millstone Haven Cabin | 4 bd · 3 ba · sleeps 8 | $40,856 | $359 | 31% | 4.3★ (8) | 2.2 mi | AirbnbVrbo |
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
Est. revenue
$68,968
NOI
$34,417
Cash flow /mo
$2,868
Cash needed
$891,400
Cash-on-cash (all cash)
3.9%
ROE (yr 1)
6.7%
Cap rate
4.1%
DSCR
—
Year-1 write-off
$146,498
Year-1 tax shield @ 32%
$46,879
Year-1 return on equity
- Cash flow (annual)$34,417
- Principal paydown (n/a, cash)$0
- Appreciation at%$25,050
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$13,794
- Platform fees (3% of revenue)$2,069
- Maintenance / capex (5% of revenue)$3,448
- Utilities & supplies$4,200
- HOA$0
- Property tax$2,147
- Insurance (STR-rated)$8,893
Cash needed to close
- Purchase price (all cash)$835,000
- Closing costs (4.0%)$33,400
- Furnishing (bought new)$23,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$46,879
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
$812,000
Short-life (5/15-yr)
$121,000 · 15%
Year-1 deduction
$146,000
Year-1 tax shield @ 32%
$47,000
Land 3% (county tax record, market value split) · building $691,000 over 39 years · new furniture $23,000
Based on: 4,411 sq ft, built 2006, 4 bd / 3 ba, unfurnished, listing features (deck, fireplace, flooring types, appliance list, septic).
IRS-guide safe-harbor floor: $81,000 in year 1 (7% short-life, $26,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $10,100
Kitchen cabinetsdefault
$15,500 new × 40% good × 1.64 allocation
- $8,300
Kitchen countertopsdefault
$12,700 new × 40% good × 1.64 allocation
- $5,100
Decorative trimdefault
$7,700 new × 40% good × 1.64 allocation
- $300
Mirrorsdefault
$500 new × 40% good × 1.64 allocation
- $1,000
Shelvingdefault
$1,500 new × 40% good × 1.64 allocation
- $7,200
Window coverings (44)default
$11,000 new × 40% good × 1.64 allocation
- $11,800
Kitchen & laundry equipment plumbingdefault
$12,000 new × 60% good × 1.64 allocation
- $7,200
Kitchen, laundry & data equipment electricaldefault
$7,300 new × 60% good × 1.64 allocation
- $3,900
Appliances (microwave, dishwasher, refrigerator, washer, dryer)listing
$5,900 new × 40% good × 1.64 allocation
- $23,000
Furniture bought newlisting
$23,000 new × 100% good · bought separately
- $11,300
Paving: driveway & walks (paved)default
$13,800 new × 50% good × 1.64 allocation
- $10,900
Landscaping (typical)default
$13,200 new × 50% good × 1.64 allocation
- $3,600
Patiosdefault
$4,400 new × 50% good × 1.64 allocation
- $40,700
Decks & porches (attached)listing
$49,600 new × 50% good × 1.64 allocation
- $524,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$480,000 new × 67% good × 1.64 allocation
- $49,000
Building plumbing & fixturesdefault
$49,800 new × 60% good × 1.64 allocation
- $52,300
Building electrical & lightingdefault
$53,200 new × 60% good × 1.64 allocation
- $32,600
HVACdefault
$49,700 new × 40% good × 1.64 allocation
- $18,600
Hardwood & tile floorsdefault
$28,400 new × 40% good × 1.64 allocation
- $3,500
Fireplaces (2)listing
$5,300 new × 40% good × 1.64 allocation
- $9,800
Septic systemlisting
$12,000 new × 50% good × 1.64 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $77,900 | $66,400 | $2,200 | $146,500 |
| 2 | $0 | $0 | $17,700 | $17,700 |
| 3 | $0 | $0 | $17,700 | $17,700 |
| 4 | $0 | $0 | $17,700 | $17,700 |
| 5 | $0 | $0 | $17,700 | $17,700 |
| 6+ | $0 | $0 | $617,600 | $617,600 |
| Total | $77,900 | $66,400 | $690,600 | $834,900 |
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: Georgia disallows 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.