
305 Martin Xing
Cherry Log, GA 30522
$475,000
3 bd · 3 ba · 2,080 sqft · Listed 1d ago
View on Realtor.com →Year built
2002
Sqft
2,080
Lot sqft
45,302
HOA / mo
$42
Furnished
No
List date
2026-10-06T20:14:13.000000Z
Revenue
Annual revenue
$42,862
ADR
$243
Occupancy
48%
Cleaning fees (12 mo)
$8,907
Confidence
Med (58.64), 43 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $42,058

BLUE RIDGE SPLENDOR - 3 BR, 3 BA amazing cabin, with incredible mountain views!
Cabin · 3 bd · 3 ba · sleeps 8 · 226 ft
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $16,056ADR $263Occ ≈ 17%5★ (8)



Views, Hot Tub, Movie Theater, Pool Table, Arcade!
Cabin · 3 bd · 3 ba · sleeps 6 · 417 ft
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $18,650ADR $292Occ ≈ 17%5★ (9)

🐦Perfect for Outdoor Enthusiasts!! 🌠 Hiking, Rafting 🚣, Ziplining & More!🚵
Cabin · 3 bd · 3 ba · sleeps 8 · 0.1 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $52,686ADR $295Occ ≈ 49%5★ (281)





| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() BLUE RIDGE SPLENDOR - 3 BR, 3 BA amazing cabin, with incredible mountain views! Cabin
| 3 bd · 3 ba · sleeps 8 | $16,056 | $263 | 17% | 5★ (8) | 226 ft | Vrbo |
![]() Rustic Ridge -mountain view, hot tub, pool table Cabin
| 3 bd · 3 ba · sleeps 6 | $49,560 | $274 | 50% | 4.8★ (30) | 381 ft | AirbnbVrboBooking |
![]() A Walk in the Clouds: Views & Hot Tub Cabin
| 3 bd · 3 ba · sleeps 6 | $47,706 | $295 | 44% | 4.2★ (4) | 387 ft | AirbnbVrboBooking |
![]() Views, Hot Tub, Movie Theater, Pool Table, Arcade! Cabin
| 3 bd · 3 ba · sleeps 6 | $18,650 | $292 | 17% | 5★ (9) | 417 ft | Airbnb |
![]() 🐦Perfect for Outdoor Enthusiasts!! 🌠 Hiking, Rafting 🚣, Ziplining & More!🚵 Cabin
| 3 bd · 3 ba · sleeps 8 | $52,686 | $295 | 49% | 5★ (281) | 0.1 mi | Vrbo |
![]() Hot Tub · Arcade Loft · Fire Pit · Wooded Cabin Cabin
| 3 bd · 2 ba · sleeps 8 | $67,628 | $266 | 70% | 5★ (171) | 0.1 mi | AirbnbVrbo |
![]() Bear Holler Cabin
| 3 bd · 2 ba · sleeps 8 | $46,349 | $182 | 70% | 4.8★ (138) | 0.1 mi | AirbnbVrbo |
![]() Sunset Vista-Hot Tub-Wood Burning Fireplace Cabin
| 3 bd · 2 ba · sleeps 6 | $57,026 | $204 | 77% | 4.9★ (325) | 0.2 mi | AirbnbVrbo |
![]() Whispering Creek & Hot Tub | Game Room Cabin
| 3 bd · 3 ba · sleeps 9 | $53,589 | $263 | 56% | 5★ (242) | 0.2 mi | AirbnbVrbo |
![]() Blue Fox Retreat, Pet friendly, Hot tub, MTN View Cabin
| 3 bd · 2.5 ba · sleeps 8 | $44,929 | $236 | 52% | 4.9★ (29) | 0.2 mi | AirbnbVrbo |
Show 32 more








Creekfront Retreat | Hot Tub, Game Barn & Fire Pit
House · 3 bd · 2 ba · sleeps 6 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $52,740ADR $298Occ ≈ 48%5★ (23)

Laughing Water | 3BR Cabin in Cherry Log, GA
Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $15,591ADR $255Occ ≈ 17%5★ (2)
Delisted



Fish Camp Cabin! Outdoor Game Barn, Hot Tub, Firepit! on Fightingtown Creek!
House · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $42,948ADR $562Occ ≈ 21%4.9★ (15)
Delisted

Fightingtown Trout Haven Retreat @ *Cashes Valley*
Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.5 mi
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $64,521ADR $285Occ ≈ 62%5★ (20)


🍎Red Apple Mountain top cabin💦 hot tub, 📶WiFi, 🐶 friendly, Fireplace, 🔥 pit
Cabin · 3 bd · 3 ba · sleeps 10 · 0.5 mi
Revenue $37,459ADR $278Occ ≈ 37%5★ (7)



Private, Peaceful Getaway!
Cabin · 3 bd · 2 ba · sleeps 6 · 0.5 mi
Revenue $50,788ADR $2,492Occ ≈ 6%4.9★ (78)
Delisted


Mountain views await you at Shady Grove North
Cabin · 3 bd · 3 ba · sleeps 6 · 0.5 mi
- A/C
- Free parking
- Wifi
- Kitchen
- +3
Revenue $41,856ADR $201Occ ≈ 57%5★ (404)





Painted Skies | Mtn View | Hot Tub | Fire Pit
Cabin · 3 bd · 3 ba · sleeps 6 · 0.6 mi
Revenue $10,388ADR $371Occ ≈ 8%—
Delisted

Moose Tracks ~ Views ~ Spa ~ Discounted Rates
Cabin · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $0ADR $0Occ ≈ —4.8★ (223)



New! Mtn Views, Hot tub, Firepit, EV Charger
House · 3 bd · 3 ba · sleeps 8 · 0.6 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $1,740ADR $290Occ ≈ 2%—



| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Great Oct/Nov Dates for Leaf Season•Hot Tub Cabin Cabin
| 3 bd · 3 ba · sleeps 9 | $33,320 | $229 | 40% | 5★ (102) | 0.2 mi | AirbnbVrbo |
![]() Cozy Family Fun-filled Authentic Mountain Cabin Cabin
| 3 bd · 2 ba · sleeps 6 | $28,723 | $218 | 36% | 5★ (17) | 0.2 mi | AirbnbVrbo |
![]() Summer escape! Creek View! Hot Tub! 4 Fireplaces Cabin
| 3 bd · 3 ba · sleeps 10 | $39,115 | $298 | 36% | 5★ (86) | 0.3 mi | AirbnbVrbo |
![]() Secluded Cabin, Epic Mountain Views, Hot Tub Cabin
| 3 bd · 2 ba · sleeps 6 | $40,035 | $211 | 52% | 4.9★ (198) | 0.3 mi | AirbnbVrbo |
![]() Private Modern Lodge | Views, Hot Tub, Trails Cabin
| 3 bd · 3.5 ba · sleeps 6 | $49,631 | $272 | 50% | 5★ (37) | 0.3 mi | AirbnbVrbo |
![]() A River Runs Through It-sits on the creek, hot tub Cabin
| 3 bd · 2.5 ba · sleeps 7 | $64,772 | $299 | 59% | 4.8★ (32) | 0.3 mi | AirbnbVrboBooking |
![]() Laughing Waters-on Fighting Town Creek, hot tub Cabin
| 3 bd · 2 ba · sleeps 7 | $45,982 | $278 | 45% | 4.8★ (45) | 0.3 mi | AirbnbVrboBooking |
![]() Creekfront Retreat | Hot Tub, Game Barn & Fire Pit House
| 3 bd · 2 ba · sleeps 6 | $52,740 | $298 | 48% | 5★ (23) | 0.4 mi | Airbnb |
![]() Laughing Water | 3BR Cabin in Cherry Log, GA Cabin | 3 bd · 2 ba · sleeps 6 | $15,591 | $255 | 17% | 5★ (2) | 0.4 mi | Delisted |
![]() Blue Ridge Cabin~Stunning Views!~Hot Tub~Game Room House
| 3 bd · 3 ba · sleeps 8 | $37,110 | $330 | 31% | 4.7★ (27) | 0.4 mi | AirbnbVrboBooking |
![]() Creek Access | Game Barn | Hot Tub | Fire Pit! Cabin
| 3 bd · 2 ba · sleeps 6 | $52,605 | $314 | 46% | 5★ (21) | 0.4 mi | AirbnbVrbo |
![]() Fish Camp Cabin! Outdoor Game Barn, Hot Tub, Firepit! on Fightingtown Creek! House | 3 bd · 2 ba · sleeps 6 | $42,948 | $562 | 21% | 4.9★ (15) | 0.4 mi | Delisted |
![]() Fightingtown Trout Haven Retreat @ *Cashes Valley* Cabin
| 3 bd · 2.5 ba · sleeps 6 | $64,521 | $285 | 62% | 5★ (20) | 0.5 mi | Airbnb |
![]() Private Mountain Retreat w/ Views, Trails & EV Cabin
| 3 bd · 3 ba · sleeps 8 | $28,811 | $318 | 25% | 4.8★ (27) | 0.5 mi | AirbnbVrbo |
![]() 🍎Red Apple Mountain top cabin💦 hot tub, 📶WiFi, 🐶 friendly, Fireplace, 🔥 pit Cabin | 3 bd · 3 ba · sleeps 10 | $37,459 | $278 | 37% | 5★ (7) | 0.5 mi | Booking |
![]() Red Apple Mountaintop cabin, hot tub, Wi Fi, Pet Cabin
| 3 bd · 3 ba · sleeps 10 | $34,755 | $214 | 44% | 4.8★ (188) | 0.5 mi | AirbnbVrbo |
![]() Game Room & Hot Tub: Cabin 9 Mi to Blue Ridge! Cabin
| 3 bd · 3 ba · sleeps 7 | $28,292 | $243 | 32% | 4.8★ (18) | 0.5 mi | AirbnbVrboBooking |
![]() Private, Peaceful Getaway! Cabin | 3 bd · 2 ba · sleeps 6 | $50,788 | $2,492 | 6% | 4.9★ (78) | 0.5 mi | Delisted |
![]() Black Bear Lodge | Cherry Log, Ga Cabin
| 3 bd · 3 ba · sleeps 8 | $40,189 | $302 | 36% | 5★ (2) | 0.5 mi | AirbnbVrbo |
![]() Mountain views await you at Shady Grove North Cabin
| 3 bd · 3 ba · sleeps 6 | $41,856 | $201 | 57% | 5★ (404) | 0.5 mi | Airbnb |
![]() Serenity Summit:Hot tub | Fire pit | Amazing Views Cabin
| 3 bd · 3 ba · sleeps 9 | $37,371 | $206 | 50% | 5★ (184) | 0.5 mi | AirbnbVrbo |
![]() MTN Views! Private Cabin | Hot Tub, Fireplace Cabin
| 3 bd · 2 ba · sleeps 6 | $56,440 | $249 | 62% | 5★ (59) | 0.5 mi | AirbnbVrbo |
![]() Majestic Peace Mountainside Cabin | 3 bd · 4 ba · sleeps 8 | $29,543 | $312 | 26% | 5★ (51) | 0.5 mi | AirbnbBooking |
![]() Painted Skies Mtn View Hot Tub Fire Pit Cabin
| 3 bd · 3 ba · sleeps 6 | $36,337 | $232 | 43% | 4.5★ (18) | 0.5 mi | AirbnbVrboBooking |
![]() Painted Skies | Mtn View | Hot Tub | Fire Pit Cabin | 3 bd · 3 ba · sleeps 6 | $10,388 | $371 | 8% | — | 0.6 mi | Delisted |
![]() Moose Tracks ~ Views ~ Spa ~ Discounted Rates Cabin | 3 bd · 3 ba · sleeps 8 | $0 | $0 | — | 4.8★ (223) | 0.6 mi | Airbnb |
![]() Best views in Cherry Log | Putting Green, Hot Tub Cabin
| 3 bd · 3 ba · sleeps 7 | $58,486 | $236 | 68% | 4.9★ (55) | 0.6 mi | AirbnbVrbo |
![]() Waterfront Cabin: Trout Run Cabin Cabin
| 3 bd · 2 ba · sleeps 6 | $47,320 | $275 | 47% | 4.9★ (197) | 0.6 mi | AirbnbVrboBooking |
![]() New! Mtn Views, Hot tub, Firepit, EV Charger House
| 3 bd · 3 ba · sleeps 8 | $1,740 | $290 | 2% | — | 0.6 mi | Airbnb |
![]() Mountain Gem! Big view + Fenced Yard Cabin
| 3 bd · 3 ba · sleeps 6 | $24,673 | $242 | 28% | 5★ (164) | 0.6 mi | AirbnbVrbo |
![]() Almost Heaven- Game Room, HotTub,Outdoor Fireplace Cabin
| 3 bd · 3 ba · sleeps 6 | $72,909 | $381 | 52% | 4.8★ (47) | 0.7 mi | AirbnbVrboBooking |
![]() Blue Ridge Cabin w/ Hot Tub, Firepit + Game Room Cabin
| 3 bd · 3 ba · sleeps 8 | $42,259 | $255 | 45% | 5★ (107) | 0.7 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
Rate 8.03% = 7.28% Freddie Mac 30-yr avg (Oct 1) + 0.75% investor premium
Est. revenue
$42,862
NOI
$19,423
Cash flow /mo
-$1,003
Cash needed
$163,250
Cash-on-cash
-7.4%
ROE (yr 1)
3.2%
Cap rate
4.1%
DSCR
0.62
Year-1 write-off
$137,947
Year-1 tax shield @ 32%
$44,143
Year-1 return on equity
- Cash flow (annual)-$12,035
- Principal paydown$2,958
- Appreciation at%$14,250
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)$8,572
- Platform fees (3% of revenue)$1,286
- Maintenance / capex (5% of revenue)$2,143
- Utilities & supplies$4,200
- HOA$504
- Property tax$1,675
- Insurance (STR-rated)$5,059
Cash needed to close
- Down payment (25%)$118,750
- Closing costs (4.0%)$19,000
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$44,143
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
$466,000
Short-life (5/15-yr)
$112,000 · 24%
Year-1 deduction
$138,000
Year-1 tax shield @ 32%
$44,000
Land 2% (county tax record, market value split) · building $354,000 over 39 years · new furniture $26,000
Based on: 2,080 sq ft, built 2002, 3 bd / 3 ba, unfurnished, listing features (hot tub, deck, covered patio, game room, fireplace, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $96,000 in year 1 (15% short-life, $31,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $8,200
Kitchen cabinetsdefault
$10,400 new × 40% good × 1.98 allocation
- $6,700
Kitchen countertopsdefault
$8,500 new × 40% good × 1.98 allocation
- $2,900
Decorative trimdefault
$3,600 new × 40% good × 1.98 allocation
- $400
Mirrorsdefault
$500 new × 40% good × 1.98 allocation
- $900
Shelvingdefault
$1,200 new × 40% good × 1.98 allocation
- $4,200
Window coverings (21)default
$5,300 new × 40% good × 1.98 allocation
- $5,300
Carpet, vinyl & laminate (50% of floors)listing
$6,700 new × 40% good × 1.98 allocation
- $8,300
Kitchen & laundry equipment plumbingdefault
$8,100 new × 52% good × 1.98 allocation
- $5,000
Kitchen, laundry & data equipment electricaldefault
$4,900 new × 52% good × 1.98 allocation
- $4,700
Appliances (microwave, dishwasher, refrigerator, washer, dryer)listing
$5,900 new × 40% good × 1.98 allocation
- $7,100
Hot tub (freestanding)listing
$9,000 new × 40% good × 1.98 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $9,300
Paving: driveway & walks (paved)default
$9,500 new × 50% good × 1.98 allocation
- $9,000
Landscaping (typical)default
$9,100 new × 50% good × 1.98 allocation
- $17,000
Covered patiolisting
$17,200 new × 50% good × 1.98 allocation
- $23,100
Decks & porches (attached)listing
$23,400 new × 50% good × 1.98 allocation
- $267,700
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$225,600 new × 60% good × 1.98 allocation
- $24,100
Building plumbing & fixturesdefault
$23,400 new × 52% good × 1.98 allocation
- $24,300
Building electrical & lightingdefault
$23,600 new × 52% good × 1.98 allocation
- $18,500
HVACdefault
$23,400 new × 40% good × 1.98 allocation
- $5,300
Hardwood & tile floorsdefault
$6,700 new × 40% good × 1.98 allocation
- $2,100
Fireplacelisting
$2,600 new × 40% good × 1.98 allocation
- $11,900
Septic systemlisting
$12,000 new × 50% good × 1.98 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $79,100 | $58,500 | $400 | $137,900 |
| 2 | $0 | $0 | $9,100 | $9,100 |
| 3 | $0 | $0 | $9,100 | $9,100 |
| 4 | $0 | $0 | $9,100 | $9,100 |
| 5 | $0 | $0 | $9,100 | $9,100 |
| 6+ | $0 | $0 | $317,200 | $317,200 |
| Total | $79,100 | $58,500 | $353,900 | $491,500 |
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.