
316 Trails End Smt
Ellijay, GA 30540
$759,900
4 bd · 3 ba · 2,841 sqft · Listed 1d ago
View on Realtor.com →Year built
2014
Sqft
2,841
Lot sqft
130,680
HOA / mo
None
Furnished
No
List date
2026-11-12T16:19:08.000000Z
Revenue
Annual revenue
$53,344
ADR
$287
Occupancy
51%
Cleaning fees (12 mo)
$9,127
Confidence
Med (59.13), 10 comps
Comp revenue range (p25 / median / p75)
Few similar-size comps were found, so all comps are shown.
Median revenue of shown comps: $44,905

Deer Haven - Ellijay, GA - Take in Sweeping Mountain Views, Soak in the Hot Tub, Enjoy Game Nights in the Game Room, and Cozy Up
Vacation home · 4 bd · 3 ba · sleeps 8 · 394 ft
Revenue $86,680ADR $427Occ ≈ 56%4.5★ (1)


Harvest Moon | view, hot tub, game room
Cabin · 4 bd · 3 ba · sleeps 9 · 0.1 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +6
Revenue $53,814ADR $260Occ ≈ 57%4.8★ (149)






Alder Lodge: Mountain Retreat for Families & Friends w/ Sauna, Fire Pit & Views
Cabin · 4 bd · 3 ba · sleeps 10 · 0.6 mi
Revenue $29,749ADR $305Occ ≈ 27%—
Delisted

| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Deer Haven - Ellijay, GA - Take in Sweeping Mountain Views, Soak in the Hot Tub, Enjoy Game Nights in the Game Room, and Cozy Up Vacation home | 4 bd · 3 ba · sleeps 8 | $86,680 | $427 | 56% | 4.5★ (1) | 394 ft | Booking |
![]() Deer Haven-Pet Friendly Mountain View Cabin Cabin
| 4 bd · 3 ba · sleeps 8 | $41,009 | $338 | 33% | 4.5★ (7) | 400 ft | AirbnbVrbo |
![]() Harvest Moon | view, hot tub, game room Cabin
| 4 bd · 3 ba · sleeps 9 | $53,814 | $260 | 57% | 4.8★ (149) | 0.1 mi | Airbnb |
![]() Harvest Moon view, hot tub, game room Cabin
| 4 bd · 3 ba · sleeps 9 | $62,070 | $275 | 62% | 4.6★ (15) | 0.1 mi | AirbnbVrbo |
![]() Bella Vista is a great family cabin, paved roads Cabin
| 4 bd · 3 ba · sleeps 8 | $48,797 | $289 | 46% | 4.5★ (79) | 0.4 mi | AirbnbVrboBooking |
![]() La La's Cabin-Sleeps 8-Pets-Fire Pit-Secluded Cabin
| 4 bd · 3 ba · sleeps 8 | $30,385 | $212 | 39% | 4.5★ (27) | 0.4 mi | AirbnbVrbo |
![]() Family Retreat: Backyard, Sauna, Projector Cabin
| 4 bd · 3 ba · sleeps 10 | $64,728 | $289 | 61% | 5★ (78) | 0.4 mi | AirbnbVrbo |
![]() Fireside Lodge-Mt view, hot tub and pool table Cabin
| 4 bd · 3.5 ba · sleeps 8 | $41,013 | $280 | 40% | 4.6★ (41) | 0.6 mi | AirbnbVrboBooking |
![]() Alder Lodge: Mountain Retreat for Families & Friends w/ Sauna, Fire Pit & Views Cabin | 4 bd · 3 ba · sleeps 10 | $29,749 | $305 | 27% | — | 0.6 mi | Delisted |
![]() Tranquility & sunrise mountain view. Mins to town! Cabin
| 4 bd · 3 ba · sleeps 8 | $21,374 | $262 | 22% | 5★ (81) | 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
$53,344
NOI
$25,403
Cash flow /mo
$2,117
Cash needed
$819,296
Cash-on-cash (all cash)
3.1%
ROE (yr 1)
5.9%
Cap rate
3.3%
DSCR
—
Year-1 write-off
$144,176
Year-1 tax shield @ 32%
$46,136
Year-1 return on equity
- Cash flow (annual)$25,403
- Principal paydown (n/a, cash)$0
- Appreciation at%$22,797
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)$10,669
- Platform fees (3% of revenue)$1,600
- Maintenance / capex (5% of revenue)$2,667
- Utilities & supplies$4,200
- HOA$0
- Property tax$598
- Insurance (STR-rated)$8,207
Cash needed to close
- Purchase price (all cash)$759,900
- Closing costs (4.0%)$30,396
- Furnishing (bought new)$29,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$46,136
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
$702,000
Short-life (5/15-yr)
$115,000 · 16%
Year-1 deduction
$144,000
Year-1 tax shield @ 32%
$46,000
Land 8% (county tax record, market value split) · building $588,000 over 39 years · new furniture $29,000
Based on: 2,841 sq ft, built 2014, 4 bd / 3 ba, unfurnished, listing features (deck, fence, game room, fireplace, flooring types, septic, wooded lot).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $88,000 in year 1 (8% short-life, $28,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,300
Kitchen cabinetsdefault
$12,000 new × 52% good × 1.81 allocation
- $9,300
Kitchen countertopsdefault
$9,800 new × 52% good × 1.81 allocation
- $4,700
Decorative trimdefault
$5,000 new × 52% good × 1.81 allocation
- $300
Mirrorsdefault
$500 new × 40% good × 1.81 allocation
- $1,400
Shelvingdefault
$1,500 new × 52% good × 1.81 allocation
- $5,100
Window coverings (28)default
$7,000 new × 40% good × 1.81 allocation
- $3,300
Carpet, vinyl & laminate (25% of floors)listing
$4,600 new × 40% good × 1.81 allocation
- $12,900
Kitchen & laundry equipment plumbingdefault
$9,400 new × 76% good × 1.81 allocation
- $7,800
Kitchen, laundry & data equipment electricaldefault
$5,700 new × 76% good × 1.81 allocation
- $5,900
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 1.81 allocation
- $23,000
Furniture bought newlisting
$23,000 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $10,400
Paving: driveway & walks (paved)default
$11,000 new × 52% good × 1.81 allocation
- $5,000
Landscaping (minimal)listing
$5,300 new × 52% good × 1.81 allocation
- $2,600
Patiosdefault
$2,800 new × 52% good × 1.81 allocation
- $29,000
Decks & porches (attached)listing
$32,000 new × 50% good × 1.81 allocation
- $5,400
Fencinglisting
$6,000 new × 50% good × 1.81 allocation
- $447,700
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$308,500 new × 80% good × 1.81 allocation
- $44,200
Building plumbing & fixturesdefault
$32,000 new × 76% good × 1.81 allocation
- $45,900
Building electrical & lightingdefault
$33,300 new × 76% good × 1.81 allocation
- $23,200
HVACdefault
$32,000 new × 40% good × 1.81 allocation
- $12,900
Hardwood & tile floorsdefault
$13,700 new × 52% good × 1.81 allocation
- $2,500
Fireplacelisting
$2,600 new × 52% good × 1.81 allocation
- $11,300
Septic systemlisting
$12,000 new × 52% good × 1.81 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $91,000 | $52,500 | $600 | $144,200 |
| 2 | $0 | $0 | $15,100 | $15,100 |
| 3 | $0 | $0 | $15,100 | $15,100 |
| 4 | $0 | $0 | $15,100 | $15,100 |
| 5 | $0 | $0 | $15,100 | $15,100 |
| 6+ | $0 | $0 | $526,800 | $526,800 |
| Total | $91,000 | $52,500 | $587,700 | $731,200 |
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.