126 27th St

Ellijay, GA 30540

$70,000

2 bd · 1 ba · 360 sqft · Listed 1d ago

View on Realtor.com →

Low confidence

Year built

2018

Sqft

360

Lot sqft

3,485

HOA / mo

None

Furnished

List date

2026-10-02T12:32:40.000000Z

Revenue

Annual revenue

$20,132

ADR

$140

Occupancy

39%

Cleaning fees (12 mo)

$4,539

Confidence

Low (24.73), 19 comps

Comp revenue range (p25 / median / p75)

$10,835$21,111$32,272

Median revenue of shown comps: $21,111

Relax camping in the mountains!
Camper/RV · 2 bd · 1 ba · sleeps 5 · 269 ft
Revenue $2,433ADR $172Occ ≈ 4%5★ (8)
Airbnb
Care Bears Cottage
Camper/RV · 2 bd · 1 ba · sleeps 5 · 0.1 mi
Revenue $1,435ADR $128Occ ≈ 3%4.8★ (12)
Airbnb
Saxonville Lodgehouse
Farm stay · 2 bd · 1.5 ba · sleeps 7 · 0.1 mi
Revenue $4,158ADR $113Occ ≈ 10%4.9★ (10)
Airbnb Vrbo
Modern Cabin, Forest Deck and Deer Everywhere
Cabin · 2 bd · 1 ba · sleeps 6 · 0.1 mi
Revenue $28,199ADR $254Occ ≈ 30%5★ (1)
Airbnb Vrbo
NEW! Slow Forest Cabin Blue Ridge | Deer Sun Rest
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $22,310ADR $221Occ ≈ 28%5★ (20)
Airbnb
Ellijay Luxury Family Glamper! Indoor pool & deer
Tiny house · 2 bd · 1 ba · sleeps 4 · 0.3 mi
Revenue $22,411ADR $579Occ ≈ 11%4.8★ (28)
Airbnb
Dream Ridge | Ellijay, GA
Cabin · 2 bd · 2 ba · sleeps 4 · 0.4 mi
Revenue $7,555ADR $314Occ ≈ 7%5★ (4)
Vrbo
NEW | HotTub | GameRoom | Firepit | Master on Main
Cabin · 2 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $46,910ADR $216Occ ≈ 60%5★ (28)
Airbnb Vrbo
On River Time
House · 2 bd · 2 ba · sleeps 4 · 0.4 mi
Revenue $21,111ADR $108Occ ≈ 54%4.8★ (105)
Airbnb Vrbo
3 BR home with access to community amenities
House · 2 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $17,305ADR $208Occ ≈ 23%—
Airbnb Vrbo Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Relax camping in the mountains! Camper/RV	2 bd · 1 ba · sleeps 5	$2,433	$172	4%	5★ (8)	269 ft	Airbnb
Care Bears Cottage Camper/RV	2 bd · 1 ba · sleeps 5	$1,435	$128	3%	4.8★ (12)	0.1 mi	Airbnb
Saxonville Lodgehouse Farm stay	2 bd · 1.5 ba · sleeps 7	$4,158	$113	10%	4.9★ (10)	0.1 mi	Airbnb Vrbo
Modern Cabin, Forest Deck and Deer Everywhere Cabin	2 bd · 1 ba · sleeps 6	$28,199	$254	30%	5★ (1)	0.1 mi	Airbnb Vrbo
NEW! Slow Forest Cabin Blue Ridge \| Deer Sun Rest Cabin	2 bd · 2 ba · sleeps 6	$22,310	$221	28%	5★ (20)	0.2 mi	Airbnb
Ellijay Luxury Family Glamper! Indoor pool & deer Tiny house	2 bd · 1 ba · sleeps 4	$22,411	$579	11%	4.8★ (28)	0.3 mi	Airbnb
Dream Ridge \| Ellijay, GA Cabin	2 bd · 2 ba · sleeps 4	$7,555	$314	7%	5★ (4)	0.4 mi	Vrbo
NEW \| HotTub \| GameRoom \| Firepit \| Master on Main Cabin	2 bd · 2 ba · sleeps 6	$46,910	$216	60%	5★ (28)	0.4 mi	Airbnb Vrbo
On River Time House	2 bd · 2 ba · sleeps 4	$21,111	$108	54%	4.8★ (105)	0.4 mi	Airbnb Vrbo
3 BR home with access to community amenities House	2 bd · 2 ba · sleeps 6	$17,305	$208	23%	—	0.4 mi	Airbnb Vrbo Booking

Show 9 more

Rustic Elegance of Ellijay
Cabin · 2 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $1,667ADR $238Occ ≈ 2%4.8★ (33)
Airbnb Vrbo
River View Getaway by 2DC
House · 2 bd · 2 ba · sleeps 4 · 0.5 mi
Revenue $36,345ADR $212Occ ≈ 47%5★ (100)
Airbnb Vrbo Booking
Mountain Romance - Hot Tub - River Walk
House · 2 bd · 2 ba · sleeps 4 · 0.5 mi
Revenue $14,114ADR $243Occ ≈ 16%5★ (13)
Airbnb Vrbo Booking
Riverside! Bring Your Pups+ Hot Tub+Firepit+COMFY
Cabin · 2 bd · 2 ba · sleeps 5 · 0.6 mi
Revenue $23,249ADR $306Occ ≈ 21%5★ (113)
Airbnb Vrbo
Moon River | Ellijay, GA
Cabin · 2 bd · 2 ba · sleeps 4 · 0.6 mi
Revenue $53,127ADR $335Occ ≈ 43%4.8★ (36)
Airbnb Vrbo
River Front House in Ellijay
Cabin · 2 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $40,510ADR $195Occ ≈ 57%4.7★ (219)
Airbnb Vrbo
Luxury Cabin with Hot Tub in Gated Community
Cabin · 2 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $15,186ADR $261Occ ≈ 16%5★ (87)
Airbnb Vrbo
Peaceful home, large hot tub, deer sightings
House · 2 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $15,684ADR $279Occ ≈ 15%4.9★ (48)
Airbnb Vrbo
Deer River Retreat | Waterfront in Coosawattee
Cabin · 2 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $55,317ADR $265Occ ≈ 57%4.8★ (123)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Rustic Elegance of Ellijay Cabin	2 bd · 2 ba · sleeps 6	$1,667	$238	2%	4.8★ (33)	0.4 mi	Airbnb Vrbo
River View Getaway by 2DC House	2 bd · 2 ba · sleeps 4	$36,345	$212	47%	5★ (100)	0.5 mi	Airbnb Vrbo Booking
Mountain Romance - Hot Tub - River Walk House	2 bd · 2 ba · sleeps 4	$14,114	$243	16%	5★ (13)	0.5 mi	Airbnb Vrbo Booking
Riverside! Bring Your Pups+ Hot Tub+Firepit+COMFY Cabin	2 bd · 2 ba · sleeps 5	$23,249	$306	21%	5★ (113)	0.6 mi	Airbnb Vrbo
Moon River \| Ellijay, GA Cabin	2 bd · 2 ba · sleeps 4	$53,127	$335	43%	4.8★ (36)	0.6 mi	Airbnb Vrbo
River Front House in Ellijay Cabin	2 bd · 2 ba · sleeps 6	$40,510	$195	57%	4.7★ (219)	0.6 mi	Airbnb Vrbo
Luxury Cabin with Hot Tub in Gated Community Cabin	2 bd · 2 ba · sleeps 6	$15,186	$261	16%	5★ (87)	0.7 mi	Airbnb Vrbo
Peaceful home, large hot tub, deer sightings House	2 bd · 2 ba · sleeps 6	$15,684	$279	15%	4.9★ (48)	0.7 mi	Airbnb Vrbo
Deer River Retreat \| Waterfront in Coosawattee Cabin	2 bd · 2 ba · sleeps 6	$55,317	$265	57%	4.8★ (123)	0.7 mi	Airbnb Vrbo

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

Purchase priceAlready furnishedTax bracketCount tax savings in returnsOnly if you can use the losses (STR loophole)

Est. revenue

$20,132

NOI

$9,310

Cash flow /mo

$776

Cash needed

$88,800

Cash-on-cash (all cash)

10.5%

ROE (yr 1)

12.8%

Cap rate

13.3%

DSCR

—

Year-1 write-off

$22,250

Year-1 tax shield @ 32%

$7,120

Year-1 return on equity

Cash flow (annual)$9,310
Principal paydown (n/a, cash)$0
Appreciation at%$2,100

ROE12.8%

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)$4,026
Platform fees (3% of revenue)$604
Maintenance / capex (5% of revenue)$1,007
Utilities & supplies$4,200
HOA$0
Property tax$229
Insurance (STR-rated)$756

Cash needed to close

Purchase price (all cash)$70,000
Closing costs (4.0%)$2,800
Furnishing (bought new)$16,000

Tax savings if the STR loophole applies

Tax shield @ 32%$7,120

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

$16,000

Short-life (5/15-yr)

$6,000 · 38%

Year-1 deduction

$22,000

Year-1 tax shield @ 32%

$7,000

Land 77% (county tax record, market value split) · building $10,000 over 39 years · new furniture $16,000

Based on: 360 sq ft, built 2018, 2 bd / 1 ba, unfurnished, listing features (none cost-relevant).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $20,000 in year 1 (24% short-life, $6,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$20,900

Kitchen cabinetsdefault
$6,600 new × 68% good × 0.24 allocation
$1,100
Kitchen countertopsdefault
$5,400 new × 68% good × 0.24 allocation
$900
Decorative trimdefault
$600 new × 68% good × 0.24 allocation
$100
Mirrorsdefault
$200 new × 40% good × 0.24 allocation
$0
Shelvingdefault
$900 new × 68% good × 0.24 allocation
$100
Window coverings (4)default
$1,000 new × 40% good × 0.24 allocation
$100
Carpet, vinyl & laminate (40% of floors)default
$900 new × 40% good × 0.24 allocation
$100
Kitchen & laundry equipment plumbingdefault
$5,100 new × 84% good × 0.24 allocation
$1,000
Kitchen, laundry & data equipment electricaldefault
$3,100 new × 84% good × 0.24 allocation
$600
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 40% good × 0.24 allocation
$800
Furniture bought newlisting
$16,000 new × 100% good · bought separately
$16,000

15-year land improvements$1,400

Paving: driveway & walks (paved)default
$3,900 new × 68% good × 0.24 allocation
$600
Landscaping (typical)default
$3,800 new × 68% good × 0.24 allocation
$600
Patiosdefault
$400 new × 68% good × 0.24 allocation
$100
Decks & porches (attached)default
$400 new × 60% good × 0.24 allocation
$100

Building, 39-year$10,000

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$38,300 new × 87% good × 0.24 allocation
$8,000
Building plumbing & fixturesdefault
$3,900 new × 84% good × 0.24 allocation
$800
Building electrical & lightingdefault
$1,800 new × 84% good × 0.24 allocation
$400
HVACdefault
$4,100 new × 60% good × 0.24 allocation
$600
Hardwood & tile floorsdefault
$1,400 new × 68% good × 0.24 allocation
$200

About the property

Sold furnishedGame roomHot tubPoolDeckDrivewayLandscapingFencedIrrigationLong-term rental (27.5-yr)Carpet / vinyl / laminate %Placed in serviceClosing costs $ (adds to basis)Land %Bonus depreciation %

Depreciation schedule: typical cost seg study

Year	5-yr	15-yr	Building	Total
1	$20,900	$1,400	$0	$22,200
2	$0	$0	$300	$300
3	$0	$0	$300	$300
4	$0	$0	$300	$300
5	$0	$0	$300	$300
6+	$0	$0	$9,000	$9,000
Total	$20,900	$1,400	$10,000	$32,200

The building's share of the price ($16,000) is well below our depreciated replacement cost of the home ($67,000). The land share may be overstated, or the home may need work.

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.