
750 Lemmon Ln S Unit 200
Ellijay, GA 30540
$415,000
3 bd · 3 ba · 2,240 sqft · Listed 17d ago
View on Realtor.com →Year built
2000
Sqft
2,240
Lot sqft
22,216
HOA / mo
$99
Furnished
No
List date
2026-09-10T14:15:50.000000Z
Revenue
Annual revenue
$40,644
ADR
$260
Occupancy
43%
Cleaning fees (12 mo)
$7,764
Confidence
Low (39.89), 31 comps
Comp revenue range (p25 / median / p75)





Secluded Cabin Rental with a Hot Tub in the Blue Ridge Mountains, Georgia
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $3,127ADR $232Occ ≈ 4%—



Deer valley overlook, large, 4 bedrooms game room fire pit hot tub three decks
Cabin · 3 bd · 3 ba · sleeps 14 · 0.4 mi
Revenue $62,642ADR $635Occ ≈ 27%5★ (2)


| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() *White Pine Hideaway*Fire Pit~Hot Tub~Games~Resort Cabin | 3 bd · 3 ba · sleeps 6 | $34,457 | $290 | 33% | 5★ (23) | 246 ft | AirbnbVrboBooking |
![]() Camp Little Creek, Cozy Mountain Cabin Cabin | 3 bd · 2.5 ba · sleeps 6 | $36,068 | $319 | 31% | 5★ (65) | 0.1 mi | AirbnbVrbo |
![]() Cozy Cabin-Ellijay-HotTub-Game Room-Family Getaway Cabin | 3 bd · 3 ba · sleeps 12 | $42,627 | $311 | 38% | 5★ (40) | 0.2 mi | AirbnbVrboBooking |
![]() Amazing 3 3.5 on the RIVER-sleeps 10 Cabin | 3 bd · 3.5 ba · sleeps 10 | $14,162 | $254 | 15% | 4.9★ (56) | 0.2 mi | AirbnbVrbo |
![]() Secluded Cabin Rental with a Hot Tub in the Blue Ridge Mountains, Georgia Vacation home | 3 bd · 2 ba · sleeps 6 | $3,127 | $232 | 4% | — | 0.3 mi | Booking |
![]() The Lonesome Pine Cabin | 3 bd · 2 ba · sleeps 6 | $932 | $233 | 1% | 5★ (177) | 0.3 mi | AirbnbVrbo |
![]() Private Cabin • Hot Tub • Pet Friendly •Fiber WiFi Cabin | 3 bd · 2 ba · sleeps 6 | $43,629 | $186 | 64% | 5★ (154) | 0.4 mi | AirbnbVrbo |
![]() Deer valley overlook, large, 4 bedrooms game room fire pit hot tub three decks Cabin | 3 bd · 3 ba · sleeps 14 | $62,642 | $635 | 27% | 5★ (2) | 0.4 mi | Vrbo |
![]() River's Creekside Cabin Cabin | 3 bd · 3 ba · sleeps 10 | $3,730 | $233 | 4% | 4.6★ (14) | 0.4 mi | AirbnbVrbo |
![]() Firefly Ridge / Luxury & Private in Coosawatte House | 3 bd · 2.5 ba · sleeps 6 | $5,175 | $431 | 3% | — | 0.4 mi | AirbnbVrbo |
Show all 31 comps


Rushing River Lodge: Mountain Cabin with River View & Hot Tub
Cabin · 3 bd · 2 ba · sleeps 8 · 0.5 mi
Revenue $47,199ADR $286Occ ≈ 45%5★ (2)

Gorgeous Riverfront Home - Stunning views on Rushing River with Recent Updates!
Cabin · 3 bd · 3 ba · sleeps 8 · 0.5 mi
Revenue $69,828ADR $375Occ ≈ 51%4.7★ (151)



Rocky River: Amenity-Packed, Riverfront Retreat, 8-Person Hot Tub/Sport Court.
House · 3 bd · 3 ba · sleeps 20 · 0.5 mi
Revenue $53,376ADR $488Occ ≈ 30%4.9★ (208)


Riverstone: Amenity-Packed, Riverfront Retreat, 8-Person Hot Tub/Sport Court.
House · 3 bd · 3 ba · sleeps 1 · 0.5 mi
Revenue $51,378ADR $471Occ ≈ 30%4.9★ (200)

The Lighthouse Retreat
House · 3 bd · 3 ba · sleeps 6 · 0.6 mi
Revenue $9,760ADR $216Occ ≈ 12%5★ (10)









Twisted River - Creek Front - Game Room - Hot Tub
Cabin · 3 bd · 3 ba · sleeps 6 · 0.7 mi
Revenue $58,373ADR $302Occ ≈ 53%4.9★ (11)

It's Time to Unwind
Cabin · 3 bd · 3.5 ba · sleeps 15 · 0.7 mi
Revenue $55,590ADR $357Occ ≈ 43%5★ (126)


| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() New Wellness Cabin-Sauna-Plunge-Hot Tub-Peloton Cabin | 3 bd · 2 ba · sleeps 8 | $78,830 | $330 | 65% | 5★ (71) | 0.5 mi | AirbnbVrbo |
![]() Rushing River Lodge: Mountain Cabin with River View & Hot Tub Cabin | 3 bd · 2 ba · sleeps 8 | $47,199 | $286 | 45% | 5★ (2) | 0.5 mi | Vrbo |
![]() Gorgeous Riverfront Home - Stunning views on Rushing River with Recent Updates! Cabin | 3 bd · 3 ba · sleeps 8 | $69,828 | $375 | 51% | 4.7★ (151) | 0.5 mi | Vrbo |
![]() True Heaven Cabin in Ellijay GA Cabin | 3 bd · 3.5 ba · sleeps 8 | $53,395 | $368 | 40% | 4.9★ (229) | 0.5 mi | AirbnbVrbo |
![]() Creekside Cabin Escape • Hot Tub • Fire Pit Cabin | 3 bd · 2 ba · sleeps 6 | $25,653 | $285 | 25% | 5★ (82) | 0.5 mi | AirbnbVrbo |
![]() Rocky River: Amenity-Packed, Riverfront Retreat, 8-Person Hot Tub/Sport Court. House | 3 bd · 3 ba · sleeps 20 | $53,376 | $488 | 30% | 4.9★ (208) | 0.5 mi | Vrbo |
![]() 3 BR cabin with shared pool & fireplaces Cabin | 3 bd · 2.5 ba · sleeps 6 | $16,970 | $305 | 15% | 4.3★ (4) | 0.5 mi | AirbnbVrboBooking |
![]() Riverstone: Amenity-Packed, Riverfront Retreat, 8-Person Hot Tub/Sport Court. House | 3 bd · 3 ba · sleeps 1 | $51,378 | $471 | 30% | 4.9★ (200) | 0.5 mi | Vrbo |
![]() The Lighthouse Retreat House | 3 bd · 3 ba · sleeps 6 | $9,760 | $216 | 12% | 5★ (10) | 0.6 mi | Airbnb |
![]() Luxury River Cabin/pool table/ lit b-ball/ p. pong Cabin | 3 bd · 3 ba · sleeps 14 | $79,315 | $667 | 33% | 4.8★ (70) | 0.6 mi | AirbnbVrboBooking |
![]() Rock The River Lodge, amazing views, hot tub Cabin | 3 bd · 3 ba · sleeps 8 | $78,421 | $397 | 54% | 5★ (14) | 0.6 mi | AirbnbVrbo |
![]() Riverside Retreat House | 3 bd · 3.5 ba · sleeps 6 | $15,322 | $319 | 13% | 5★ (1) | 0.6 mi | AirbnbVrbo |
![]() Cozy Secluded Ellijay Bear Haven Cabin Cabin | 3 bd · 3 ba · sleeps 6 | $43,302 | $229 | 52% | 5★ (71) | 0.6 mi | AirbnbVrbo |
![]() Edgewater ideal for large group, river, basketball Cabin | 3 bd · 3 ba · sleeps 14 | $48,775 | $708 | 19% | 4.8★ (49) | 0.7 mi | AirbnbVrboBooking |
![]() Modern Luxurious Mountain cabin w/resort amenities Cabin | 3 bd · 2 ba · sleeps 7 | $32,642 | $176 | 51% | 4.8★ (78) | 0.7 mi | AirbnbVrboBooking |
![]() River of Dreams - Secluded River Cabin Cabin | 3 bd · 2.5 ba · sleeps 6 | $33,424 | $348 | 26% | 4.8★ (67) | 0.7 mi | AirbnbVrboBooking |
![]() River Rock Chalet: 2 BD/2Bth & Loft river front Cabin | 3 bd · 2 ba · sleeps 10 | $44,532 | $363 | 34% | 4.9★ (130) | 0.7 mi | AirbnbVrbo |
![]() Twisted River - Creek Front - Game Room - Hot Tub Cabin | 3 bd · 3 ba · sleeps 6 | $58,373 | $302 | 53% | 4.9★ (11) | 0.7 mi | Airbnb |
![]() It's Time to Unwind Cabin | 3 bd · 3.5 ba · sleeps 15 | $55,590 | $357 | 43% | 5★ (126) | 0.7 mi | Airbnb |
![]() LOVE DOGSNoFee/FencedYard|HotTub|FirePit|GameRoom Cabin | 3 bd · 3 ba · sleeps 8 | $46,970 | $326 | 39% | 5★ (24) | 0.7 mi | AirbnbVrbo |
![]() Brand new build! Fireplace;Hot Tub, Sauna, firepit Cabin | 3 bd · 2.5 ba · sleeps 8 | $14,122 | $277 | 14% | 5★ (7) | 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
Est. revenue
$40,644
NOI
$17,314
Cash flow /mo
$1,443
Cash needed
$457,100
Cash-on-cash (all cash)
3.8%
ROE (yr 1)
6.5%
Cap rate
4.2%
DSCR
—
Year-1 write-off
$93,414
Year-1 tax shield @ 32%
$29,893
Year-1 return on equity
- Cash flow (annual)$17,314
- Principal paydown (n/a, cash)$0
- Appreciation at%$12,450
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$8,129
- Platform fees (3% of revenue)$1,219
- Maintenance / capex (5% of revenue)$2,032
- Utilities & supplies$4,200
- HOA$1,188
- Property tax$2,080
- Insurance (STR-rated)$4,482
Cash needed to close
- Purchase price (all cash)$415,000
- Closing costs (4.0%)$16,600
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$29,893
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
$404,000
Short-life (5/15-yr)
$67,000 · 17%
Year-1 deduction
$93,000
Year-1 tax shield @ 32%
$30,000
Land 3% (county tax record, market value split) · building $337,000 over 39 years · new furniture $26,000
Based on: 2,240 sq ft, built 2000, 3 bd / 3 ba, unfurnished, listing features (hot tub, game room, fireplace, flooring types, appliance list, septic, wooded lot).
IRS-guide safe-harbor floor: $73,000 in year 1 (11% short-life, $23,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $7,900
Kitchen cabinetsdefault
$10,700 new × 40% good × 1.84 allocation
- $6,500
Kitchen countertopsdefault
$8,800 new × 40% good × 1.84 allocation
- $2,900
Decorative trimdefault
$3,900 new × 40% good × 1.84 allocation
- $300
Mirrorsdefault
$500 new × 40% good × 1.84 allocation
- $900
Shelvingdefault
$1,200 new × 40% good × 1.84 allocation
- $4,000
Window coverings (22)default
$5,500 new × 40% good × 1.84 allocation
- $3,500
Carpet, vinyl & laminate (33% of floors)listing
$4,800 new × 40% good × 1.84 allocation
- $7,400
Kitchen & laundry equipment plumbingdefault
$8,300 new × 48% good × 1.84 allocation
- $4,400
Kitchen, laundry & data equipment electricaldefault
$5,000 new × 48% good × 1.84 allocation
- $4,900
Appliances (range, microwave, dishwasher, refrigerator, washer)listing
$6,700 new × 40% good × 1.84 allocation
- $6,600
Hot tub (freestanding)listing
$9,000 new × 40% good × 1.84 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
- $9,000
Paving: driveway & walks (paved)default
$9,800 new × 50% good × 1.84 allocation
- $4,300
Landscaping (minimal)listing
$4,700 new × 50% good × 1.84 allocation
- $2,000
Patiosdefault
$2,200 new × 50% good × 1.84 allocation
- $2,000
Decks & porches (attached)default
$2,200 new × 50% good × 1.84 allocation
- $253,500
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$243,100 new × 57% good × 1.84 allocation
- $22,300
Building plumbing & fixturesdefault
$25,200 new × 48% good × 1.84 allocation
- $22,700
Building electrical & lightingdefault
$25,700 new × 48% good × 1.84 allocation
- $18,600
HVACdefault
$25,200 new × 40% good × 1.84 allocation
- $7,100
Hardwood & tile floorsdefault
$9,600 new × 40% good × 1.84 allocation
- $1,900
Fireplacelisting
$2,600 new × 40% good × 1.84 allocation
- $11,000
Septic systemlisting
$12,000 new × 50% good × 1.84 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $74,900 | $17,400 | $1,100 | $93,400 |
| 2 | $0 | $0 | $8,600 | $8,600 |
| 3 | $0 | $0 | $8,600 | $8,600 |
| 4 | $0 | $0 | $8,600 | $8,600 |
| 5 | $0 | $0 | $8,600 | $8,600 |
| 6+ | $0 | $0 | $301,500 | $301,500 |
| Total | $74,900 | $17,400 | $337,100 | $429,500 |
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: 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.