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196 Mossy Rock Ln

196 Mossy Rock Ln

Ellijay, GA 30540

$609,500

3 bd · 3 ba · 2,192 sqft · Listed 1d ago

View on Realtor.com →
Low confidence

Year built

2000

Sqft

2,192

Lot sqft

105,415

HOA / mo

None

Furnished

Yes

List date

2026-10-22T20:24:02.000000Z

Revenue

Annual revenue

$43,288

ADR

$270

Occupancy

44%

Cleaning fees (12 mo)

$8,603

Confidence

Low (34.13), 20 comps

Comp revenue range (p25 / median / p75)

$25,353$34,469$53,704

Median revenue of shown comps: $34,469

  • Fun Family Cabin - Hot Tub - Fire Pit - Games

    Cabin · 3 bd · 3 ba · sleeps 9 · 1.1 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $33,220ADR $246Occ ≈ 37%5★ (37)

    AirbnbVrbo

  • Ellijay Cabin Near Apple Orchards | Pet-Friendly

    Cabin · 3 bd · 2 ba · sleeps 6 · 1.1 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $26,663ADR $216Occ ≈ 34%5★ (193)

    AirbnbVrbo

  • Apple Pie Over Ellijay | Ellijay, GA

    Cabin · 3 bd · 2 ba · sleeps 8 · 1.1 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $39,882ADR $410Occ ≈ 27%4.8★ (5)

    AirbnbVrbo

  • Cozy Ellijay cabin, fenced yard,fireplace, firepit

    Cabin · 3 bd · 2 ba · sleeps 9 · 1.1 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $35,283ADR $211Occ ≈ 46%5★ (14)

    AirbnbVrbo

  • Whispering Creek-Private, hot tub, firepit

    Cabin · 3 bd · 3 ba · sleeps 6 · 1.2 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $32,167ADR $256Occ ≈ 34%4.8★ (12)

    AirbnbVrboBooking

  • Trout Haven | No Pet Fees | Sleeps 6 | Creekfront | Outdoor pavillion w/ TV

    Cabin · 3 bd · 2.5 ba · sleeps 6 · 1.3 mi

    • Hot tub
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $104,079ADR $383Occ ≈ 74%5★ (54)

    Vrbo

  • A River Runs Round It

    House · 3 bd · 3 ba · sleeps 9 · 1.4 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $21,423ADR $225Occ ≈ 26%5★ (50)

    AirbnbVrbo

  • Hamil’s Haven on the Hill

    Cabin · 3 bd · 2 ba · sleeps 6 · 1.4 mi

    Revenue $13,571ADR $315Occ ≈ 12%4★ (4)

    Delisted

  • Creel Lodge-Waterfront-Family-Fishing-Firepit

    Cabin · 3 bd · 2 ba · sleeps 8 · 1.4 mi

    • Hot tub
    • A/C
    • Free parking
    • Wifi
    • +5

    Revenue $31,006ADR $220Occ ≈ 39%5★ (115)

    AirbnbVrbo

  • No Neighbors | Peaceful Escape + Fireside Vibes

    Cabin · 3 bd · 2 ba · sleeps 6 · 1.5 mi

    • Free parking
    • Pets OK
    • Wifi
    • Kitchen
    • +2

    Revenue $33,654ADR $182Occ ≈ 51%5★ (39)

    AirbnbVrbo

Show 10 more

  • Luxury Cabin Retreat | Hot Tub | BBQ | Lake Access

    Cabin · 3 bd · 2.5 ba · sleeps 10 · 1.8 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $35,447ADR $316Occ ≈ 31%5★ (63)

    AirbnbVrboBooking

  • Inviting Ellijay Cabin: Firepit, Game Room, Trails

    Cabin · 3 bd · 3 ba · sleeps 9 · 1.8 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +5

    Revenue $46,228ADR $284Occ ≈ 45%5★ (19)

    AirbnbVrboBooking

  • RIVERFRONT CABIN with Private Hot Tub!

    Cabin · 3 bd · 2.5 ba · sleeps 7 · 1.9 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $79,794ADR $286Occ ≈ 76%4.8★ (172)

    Airbnb

  • Aceres Haven! Cozy Fire Pit | Lake .5 | River 1.5

    Cabin · 3 bd · 2 ba · sleeps 6 · 2.0 mi

    Revenue $20,842ADR $316Occ ≈ 18%4★ (3)

    Delisted

  • New! 4 Open Acres, Exclusive Family Ventures

    Cabin · 3 bd · 2 ba · sleeps 6 · 2.1 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +3

    Revenue $5,318ADR $256Occ ≈ 6%—

    Airbnb

  • Secluded Cabin w/ Rushing Creek Sound & Hot Tub

    Cabin · 3 bd · 3 ba · sleeps 8 · 2.1 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $99,297ADR $354Occ ≈ 77%—

    Vrbo

  • Grand Slam Riverhouse | Family-Friendly Riverfront

    Cabin · 3 bd · 3 ba · sleeps 10 · 2.1 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $60,678ADR $356Occ ≈ 47%4.8★ (24)

    AirbnbVrbo

  • Hide'n Go Creek-Waterfront, Hot tub, firepit

    Cabin · 3 bd · 3 ba · sleeps 8 · 2.2 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $52,608ADR $305Occ ≈ 47%4.8★ (203)

    AirbnbVrboBooking

  • Best of Both Worlds, Minutes to Ellijay, Sleeps 8

    House · 3 bd · 2 ba · sleeps 8 · 2.2 mi

    Revenue $5,430ADR $246Occ ≈ 6%5★ (67)

    Airbnb

  • Creek front w/private pool- Apple Season is Here!

    Cabin · 3 bd · 3 ba · sleeps 6 · 2.2 mi

    • Pool
    • A/C
    • Free parking
    • Wifi
    • +3

    Revenue $56,992ADR $436Occ ≈ 36%5★ (34)

    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

Financing
Management

Est. revenue

$43,288

NOI

$18,538

Cash flow /mo

$1,545

Cash needed

$633,880

Cash-on-cash (all cash)

2.9%

ROE (yr 1)

5.8%

Cap rate

3.0%

DSCR

—

Year-1 write-off

$116,938

Year-1 tax shield @ 32%

$37,420

Year-1 return on equity

  • Cash flow (annual)$18,538
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$18,285
ROE5.8%

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)$8,658
  • Platform fees (3% of revenue)$1,299
  • Maintenance / capex (5% of revenue)$2,164
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$1,847
  • Insurance (STR-rated)$6,583

Cash needed to close

  • Purchase price (all cash)$609,500
  • Closing costs (4.0%)$24,380
  • Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

  • Tax shield @ 32%$37,420

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

$540,000

Short-life (5/15-yr)

$116,000 · 22%

Year-1 deduction

$117,000

Year-1 tax shield @ 32%

$37,000

Land 12% (county tax record, market value split) · building $424,000 over 39 years

Based on: 2,192 sq ft, built 2000, 3 bd / 3 ba, furnished, listing features (hot tub, deck, fireplace, stone counters, flooring types, septic, wooded lot).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $63,000 in year 1 (12% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$68,600

  • Kitchen cabinetsdefault

    $10,600 new × 40% good × 2.32 allocation

    $9,900

  • Kitchen countertops (stone)listing

    $10,800 new × 40% good × 2.32 allocation

    $10,100

  • Decorative trimdefault

    $3,800 new × 40% good × 2.32 allocation

    $3,600

  • Mirrorsdefault

    $500 new × 40% good × 2.32 allocation

    $400

  • Shelvingdefault

    $1,200 new × 40% good × 2.32 allocation

    $1,100

  • Window coverings (22)default

    $5,500 new × 40% good × 2.32 allocation

    $5,100

  • Kitchen & laundry equipment plumbingdefault

    $8,300 new × 48% good × 2.32 allocation

    $9,200

  • Kitchen, laundry & data equipment electricaldefault

    $5,000 new × 48% good × 2.32 allocation

    $5,600

  • Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default

    $8,100 new × 40% good × 2.32 allocation

    $7,500

  • Hot tub (freestanding)listing

    $9,000 new × 40% good × 2.32 allocation

    $8,400

  • Furniture conveyed with the sale (used)listing

    $19,500 new × 40% good · out of the price

    $7,800
15-year land improvements$47,900

  • Paving: driveway & walks (paved)default

    $9,700 new × 50% good × 2.32 allocation

    $11,300

  • Landscaping (minimal)listing

    $4,700 new × 50% good × 2.32 allocation

    $5,400

  • Patiosdefault

    $2,200 new × 50% good × 2.32 allocation

    $2,500

  • Decks & porches (attached)listing

    $24,700 new × 50% good × 2.32 allocation

    $28,700
Building, 39-year$423,600

  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $237,900 new × 57% good × 2.32 allocation

    $313,200

  • Building plumbing & fixturesdefault

    $24,700 new × 48% good × 2.32 allocation

    $27,500

  • Building electrical & lightingdefault

    $25,100 new × 48% good × 2.32 allocation

    $28,000

  • HVACdefault

    $24,700 new × 40% good × 2.32 allocation

    $23,000

  • Hardwood & tile floorsdefault

    $14,100 new × 40% good × 2.32 allocation

    $13,100

  • Fireplaces (2)listing

    $5,300 new × 40% good × 2.32 allocation

    $4,900

  • Septic systemlisting

    $12,000 new × 50% good × 2.32 allocation

    $13,900

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$68,600$47,900$500$116,900
2$0$0$10,900$10,900
3$0$0$10,900$10,900
4$0$0$10,900$10,900
5$0$0$10,900$10,900
6+$0$0$379,700$379,700
Total$68,600$47,900$423,600$540,100

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.