102 Frosty Mountain Rd
Mineral Bluff, GA 30559
$399,900
2 bd · 4.5 ba · 2,130 sqft · Listed 1d ago
View on Realtor.com →Year built
2000
Sqft
2,130
Lot sqft
48,787
HOA / mo
$17
Furnished
No
List date
2026-10-03T13:49:42.000000Z
Revenue
Annual revenue
$43,269
ADR
$255
Occupancy
46%
Cleaning fees (12 mo)
$8,496
Confidence
Med (61.45), 20 comps
Comp revenue range (p25 / median / p75)
Few similar-size comps were found, so all comps are shown.
Median revenue of shown comps: $37,302
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
 Babbling Brook -Outdoor Living at its Best Cabin | 3 bd · 3 ba · sleeps 6 | $37,877 | $218 | 48% | 5★ (31) | 299 ft | AirbnbVrboBooking |
 Views, Pet Friendly, Hot Tub, Fire Pit, 10% Disc Cabin | 3 bd · 3 ba · sleeps 6 | $24,121 | $289 | 23% | 4.7★ (7) | 0.3 mi | AirbnbVrboBooking |
 Luxe-Modern & Private: Hot Tub, MTN Views, FirePit House | 3 bd · 3.5 ba · sleeps 8 | $79,580 | $409 | 53% | 5★ (34) | 0.4 mi | AirbnbVrbo |
 Stag Horn Lodge Stay Cabin | 3 bd · 3 ba · sleeps 10 | $25,500 | $316 | 22% | 4.5★ (41) | 0.5 mi | AirbnbVrbo |
 Cabin Fever- Pet Friendly, Secluded, Fireplace Cabin | 3 bd · 3 ba · sleeps 6 | $33,674 | $346 | 27% | 4.7★ (3) | 0.5 mi | AirbnbVrboBooking |
 Amazing View, Blue Ridge, Pet Friendly, Hot Tub Cabin | 3 bd · 3 ba · sleeps 6 | $44,561 | $304 | 40% | 5★ (54) | 0.5 mi | AirbnbVrboBooking |
 Blue Ridge Cabin Getaway | Hot Tub + Game Room Cabin | 2 bd · 2.5 ba · sleeps 9 | $32,070 | $286 | 31% | 4.8★ (113) | 0.5 mi | AirbnbVrboBooking |
 Bear Necessities - Gorgeous views + a hot tub! Cabin | 2 bd · 2.5 ba · sleeps 8 | $55,296 | $271 | 56% | 4.5★ (27) | 0.6 mi | AirbnbVrboBooking |
 Pet Friendly | Hot Tub | Family Fun Chalet w Views Chalet | 3 bd · 3 ba · sleeps 12 | $53,180 | $242 | 60% | 5★ (169) | 0.6 mi | AirbnbVrbo |
 Sunrise-View, Hot Tub, Game Room, Fire Pit Cabin | 3 bd · 3 ba · sleeps 6 | $28,349 | $251 | 31% | 5★ (14) | 0.6 mi | AirbnbVrbo |
Show 10 more
Sounds of Silence | No Pet Fees | Sleeps 8 | Mountain Views | Paved Roads
Cabin · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $53,069ADR $269Occ ≈ 54%4.9★ (27)
Blue Ridge's Enchanted Cottage
Cabin · 3 bd · 3 ba · sleeps 10 · 0.6 mi
Revenue $27,750ADR $216Occ ≈ 35%5★ (358)
My Mtn Escape-Pet Friendly, Affordable, Hot Tub
Cabin · 2 bd · 3 ba · sleeps 10 · 0.7 mi
Revenue $48,402ADR $301Occ ≈ 44%4.6★ (71)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Epic Sunset Views Hot Tub Pet Friendly Blue Ridge Cabin | 3 bd · 3 ba · sleeps 8 | $29,937 | $327 | 25% | 4.8★ (62) | 0.6 mi | AirbnbVrboBooking |
Sounds of Silence | No Pet Fees | Sleeps 8 | Mountain Views | Paved Roads Cabin | 3 bd · 3 ba · sleeps 8 | $53,069 | $269 | 54% | 4.9★ (27) | 0.6 mi | Vrbo |
Blue Ridge's Enchanted Cottage Cabin | 3 bd · 3 ba · sleeps 10 | $27,750 | $216 | 35% | 5★ (358) | 0.6 mi | Airbnb |
Stairway to Heaven- Pets OK, Mtn Views, FirePit Cabin | 2 bd · 3 ba · sleeps 4 | $65,824 | $331 | 54% | 4.7★ (20) | 0.6 mi | AirbnbVrboBooking |
Mountain Views, Fenced Yard, Pets ok, Blue Ridge Cabin | 3 bd · 3 ba · sleeps 6 | $35,430 | $319 | 30% | 4.9★ (86) | 0.6 mi | AirbnbVrboBooking |
Close to Blue Ridge | Games | Hot Tub | Fire Pit Cabin | 3 bd · 3 ba · sleeps 8 | $36,727 | $262 | 38% | 4.8★ (12) | 0.7 mi | AirbnbVrboBooking |
Whiskey Rocks | $179 Off Your Stay! Cabin | 3 bd · 4 ba · sleeps 8 | $79,443 | $370 | 59% | 4.9★ (104) | 0.7 mi | AirbnbVrboBooking |
Large pet friendly cabin w/ hot tub and pool table Cabin | 2 bd · 3 ba · sleeps 6 | $33,821 | $314 | 30% | 4.3★ (10) | 0.7 mi | AirbnbVrbo |
Glass Cabin Retreat w/ Hot Tub, Sauna + Epic Views House | 3 bd · 3 ba · sleeps 10 | $40,028 | $380 | 29% | 5★ (15) | 0.7 mi | AirbnbVrboBooking |
My Mtn Escape-Pet Friendly, Affordable, Hot Tub Cabin | 2 bd · 3 ba · sleeps 10 | $48,402 | $301 | 44% | 4.6★ (71) | 0.7 mi | Airbnb |
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 8.03% = 7.28% Freddie Mac 30-yr avg (Oct 1) + 0.75% investor premium
Est. revenue
$43,269
NOI
$21,276
Cash flow /mo
-$434
Cash needed
$131,971
Cash-on-cash
-3.9%
ROE (yr 1)
7.0%
Cap rate
5.3%
DSCR
0.80
Year-1 write-off
$90,168
Year-1 tax shield @ 32%
$28,854
Year-1 return on equity
- Cash flow (annual)-$5,208
- Principal paydown$2,491
- Appreciation at%$11,997
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)$8,654
- Platform fees (3% of revenue)$1,298
- Maintenance / capex (5% of revenue)$2,163
- Utilities & supplies$4,200
- HOA$204
- Property tax$1,215
- Insurance (STR-rated)$4,259
Cash needed to close
- Down payment (25%)$99,975
- Closing costs (4.0%)$15,996
- Furnishing (bought new)$16,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$28,854
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
$370,000
Short-life (5/15-yr)
$74,000 · 20%
Year-1 deduction
$90,000
Year-1 tax shield @ 32%
$29,000
Land 7% (county tax record, market value split) · building $297,000 over 39 years · new furniture $16,000
Based on: 2,130 sq ft, built 2000, 2 bd / 4.5 ba, unfurnished, listing features (deck, fireplace, flooring types, appliance list, septic, wooded lot).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $53,000 in year 1 (10% short-life, $17,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $7,200
Kitchen cabinetsdefault
$10,500 new × 40% good × 1.71 allocation
- $5,900
Kitchen countertopsdefault
$8,600 new × 40% good × 1.71 allocation
- $2,500
Decorative trimdefault
$3,700 new × 40% good × 1.71 allocation
- $400
Mirrorsdefault
$600 new × 40% good × 1.71 allocation
- $600
Shelvingdefault
$900 new × 40% good × 1.71 allocation
- $3,600
Window coverings (21)default
$5,300 new × 40% good × 1.71 allocation
- $4,700
Carpet, vinyl & laminate (50% of floors)listing
$6,900 new × 40% good × 1.71 allocation
- $6,700
Kitchen & laundry equipment plumbingdefault
$8,100 new × 48% good × 1.71 allocation
- $4,000
Kitchen, laundry & data equipment electricaldefault
$4,900 new × 48% good × 1.71 allocation
- $3,900
Appliances (range, microwave, dishwasher, refrigerator)listing
$5,700 new × 40% good × 1.71 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $8,200
Paving: driveway & walks (paved)default
$9,600 new × 50% good × 1.71 allocation
- $3,900
Landscaping (minimal)listing
$4,600 new × 50% good × 1.71 allocation
- $1,800
Patiosdefault
$2,100 new × 50% good × 1.71 allocation
- $20,500
Decks & porches (attached)listing
$24,000 new × 50% good × 1.71 allocation
- $223,900
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$231,200 new × 57% good × 1.71 allocation
- $19,700
Building plumbing & fixturesdefault
$24,000 new × 48% good × 1.71 allocation
- $19,900
Building electrical & lightingdefault
$24,300 new × 48% good × 1.71 allocation
- $16,400
HVACdefault
$24,000 new × 40% good × 1.71 allocation
- $4,700
Hardwood & tile floorsdefault
$6,900 new × 40% good × 1.71 allocation
- $1,800
Fireplacelisting
$2,600 new × 40% good × 1.71 allocation
- $10,300
Septic systemlisting
$12,000 new × 50% good × 1.71 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $55,500 | $34,400 | $300 | $90,200 |
| 2 | $0 | $0 | $7,600 | $7,600 |
| 3 | $0 | $0 | $7,600 | $7,600 |
| 4 | $0 | $0 | $7,600 | $7,600 |
| 5 | $0 | $0 | $7,600 | $7,600 |
| 6+ | $0 | $0 | $265,900 | $265,900 |
| Total | $55,500 | $34,400 | $296,600 | $386,500 |
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.