75 Farley Ct

Ellijay, GA 30540

$459,000

3 bd · 2.5 ba · 2,440 sqft · Listed 2d ago

View on Realtor.com →

Year built

1992

Sqft

2,440

Lot sqft

172,933

HOA / mo

None

Furnished

Yes

List date

2026-09-25T20:11:37.000000Z

Revenue

Annual revenue

$37,831

ADR

$257

Occupancy

40%

Cleaning fees (12 mo)

$7,886

Confidence

Low (42), 25 comps

Comp revenue range (p25 / median / p75)

$18,179$31,110$42,232

Rainbow Lodge-Riverfront, Fiber, HotTub, Dog, Fish
Cabin · 3 bd · 3 ba · sleeps 8 · 0.1 mi
Revenue $69,324ADR $368Occ ≈ 52%5★ (302)
Airbnb Vrbo
Roost On The Ridge-hot tub, ping pong, sunroom
Cabin · 3 bd · 3 ba · sleeps 6 · 0.2 mi
Revenue $24,895ADR $259Occ ≈ 26%4.8★ (14)
Airbnb Vrbo Booking
Whispering Pines- Private, full-fenced yard, HT
Cabin · 3 bd · 3 ba · sleeps 6 · 0.2 mi
Revenue $38,141ADR $256Occ ≈ 41%4.7★ (3)
Airbnb Vrbo
Creekside Bliss
Cabin · 3 bd · 3 ba · sleeps 12 · 0.3 mi
Revenue $31,110ADR $274Occ ≈ 31%4.8★ (102)
Airbnb
Above the Current
Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $14,911ADR $294Occ ≈ 14%5★ (6)
Airbnb Vrbo
River Cabin: Hot Tub, Dog-Friendly + Game Room
Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.4 mi
Revenue $41,090ADR $286Occ ≈ 39%5★ (25)
Airbnb Vrbo Booking
Bear Hug Lodge Stays
House · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $8,910ADR $259Occ ≈ 9%4★ (13)
Airbnb Vrbo Booking
Cabin Oasis In The Mountains
Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $6,428ADR $152Occ ≈ 12%4.8★ (147)
Airbnb
Wilderness-themed retreat with community amenities, private hot tub, & fireplace
House · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $30,706ADR $188Occ ≈ 45%1★ (1)
Vrbo
Honey Bear Hideaway - Private. New Hot Tub.
Cabin · 3 bd · 3 ba · sleeps 7 · 0.4 mi
Revenue $20,947ADR $187Occ ≈ 31%5★ (11)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Rainbow Lodge-Riverfront, Fiber, HotTub, Dog, Fish Cabin	3 bd · 3 ba · sleeps 8	$69,324	$368	52%	5★ (302)	0.1 mi	Airbnb Vrbo
Roost On The Ridge-hot tub, ping pong, sunroom Cabin	3 bd · 3 ba · sleeps 6	$24,895	$259	26%	4.8★ (14)	0.2 mi	Airbnb Vrbo Booking
Whispering Pines- Private, full-fenced yard, HT Cabin	3 bd · 3 ba · sleeps 6	$38,141	$256	41%	4.7★ (3)	0.2 mi	Airbnb Vrbo
Creekside Bliss Cabin	3 bd · 3 ba · sleeps 12	$31,110	$274	31%	4.8★ (102)	0.3 mi	Airbnb
Above the Current Cabin	3 bd · 2 ba · sleeps 8	$14,911	$294	14%	5★ (6)	0.3 mi	Airbnb Vrbo
River Cabin: Hot Tub, Dog-Friendly + Game Room Cabin	3 bd · 2.5 ba · sleeps 8	$41,090	$286	39%	5★ (25)	0.4 mi	Airbnb Vrbo Booking
Bear Hug Lodge Stays House	3 bd · 2 ba · sleeps 6	$8,910	$259	9%	4★ (13)	0.4 mi	Airbnb Vrbo Booking
Cabin Oasis In The Mountains Cabin	3 bd · 2 ba · sleeps 6	$6,428	$152	12%	4.8★ (147)	0.4 mi	Airbnb
Wilderness-themed retreat with community amenities, private hot tub, & fireplace House	3 bd · 2 ba · sleeps 6	$30,706	$188	45%	1★ (1)	0.4 mi	Vrbo
Honey Bear Hideaway - Private. New Hot Tub. Cabin	3 bd · 3 ba · sleeps 7	$20,947	$187	31%	5★ (11)	0.4 mi	Airbnb Vrbo

Show all 25 comps

Serenity Now! located in Coosawattee River Resort
Cabin · 3 bd · 2 ba · sleeps 7 · 0.5 mi
Revenue $12,033ADR $280Occ ≈ 12%4.9★ (9)
Airbnb Vrbo
Modern Chic Cabin - Blue Ridge-Hot Tub & Game Room
Cabin · 3 bd · 2.5 ba · sleeps 7 · 0.5 mi
Revenue $64,673ADR $330Occ ≈ 54%5★ (54)
Airbnb Booking
NEW@Coosawatee River Resort -Sauna/Hot Tub/Dog ok!
Cabin · 3 bd · 3 ba · sleeps 8 · 0.5 mi
Revenue $21,430ADR $320Occ ≈ 18%5★ (4)
Airbnb
Enchanted Deer - Hot Tub, Fire Pit, Pet Friendly
Cabin · 3 bd · 3 ba · sleeps 6 · 0.5 mi
Revenue $39,237ADR $263Occ ≈ 41%5★ (44)
Airbnb Vrbo Booking
The Cypress Lodge in Ellijay
Cabin · 3 bd · 3.5 ba · sleeps 8 · 0.5 mi
Revenue $11,506ADR $284Occ ≈ 11%5★ (8)
Airbnb Vrbo
Francis Oaks | Luxury Cabin in Coosawattee
Cabin · 3 bd · 3 ba · sleeps 6 · 0.6 mi
Revenue $51,907ADR $329Occ ≈ 43%5★ (1)
Airbnb Vrbo
Deer Watch Retreat, Hot tub & Billiards, Ellijay
House · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $31,454ADR $257Occ ≈ 34%5★ (15)
Airbnb
Peaceful Mountain View Cabin Hot tub Game Room
Cabin · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $52,230ADR $311Occ ≈ 46%5★ (151)
Airbnb Vrbo
Spacious Cabin • Hot Tub, Fire Pit, Dogs OK
Cabin · 3 bd · 2 ba · sleeps 10 · 0.6 mi
Revenue $38,400ADR $412Occ ≈ 26%4.9★ (39)
Airbnb Vrbo
Ellijay Cabin/ Mtn Views, Hot Tub, Game Rm/slps 12
Cabin · 3 bd · 3 ba · sleeps 12 · 0.6 mi
Revenue $44,859ADR $414Occ ≈ 30%4.9★ (20)
Airbnb Vrbo
Fish, Soak & Unwind on Mountaintown Creek
Cabin · 3 bd · 3 ba · sleeps 8 · 0.7 mi
Revenue $77,076ADR $333Occ ≈ 63%5★ (165)
Airbnb Vrbo
3 br Family friendly cabin
Cabin · 3 bd · 2 ba · sleeps 8 · 0.7 mi
Revenue $10,643ADR $229Occ ≈ 13%4.6★ (23)
Airbnb Vrbo
Deer Haven Bungalow- Pet friendly, hot tub
Cabin · 3 bd · 3 ba · sleeps 6 · 0.7 mi
Revenue $42,232ADR $247Occ ≈ 47%4.8★ (14)
Airbnb Vrbo Booking
Quiet Hideaway with Firepit, Pool, Fireplace!
Cabin · 3 bd · 3.5 ba · sleeps 8 · 0.7 mi
Revenue $18,179ADR $240Occ ≈ 21%5★ (38)
Airbnb Vrbo
Legends Hideaway-Hot tub, game room, fireplace&Pit
Cabin · 3 bd · 2.5 ba · sleeps 10 · 0.7 mi
Revenue $31,002ADR $318Occ ≈ 27%5★ (21)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Serenity Now! located in Coosawattee River Resort Cabin	3 bd · 2 ba · sleeps 7	$12,033	$280	12%	4.9★ (9)	0.5 mi	Airbnb Vrbo
Modern Chic Cabin - Blue Ridge-Hot Tub & Game Room Cabin	3 bd · 2.5 ba · sleeps 7	$64,673	$330	54%	5★ (54)	0.5 mi	Airbnb Booking
NEW@Coosawatee River Resort -Sauna/Hot Tub/Dog ok! Cabin	3 bd · 3 ba · sleeps 8	$21,430	$320	18%	5★ (4)	0.5 mi	Airbnb
Enchanted Deer - Hot Tub, Fire Pit, Pet Friendly Cabin	3 bd · 3 ba · sleeps 6	$39,237	$263	41%	5★ (44)	0.5 mi	Airbnb Vrbo Booking
The Cypress Lodge in Ellijay Cabin	3 bd · 3.5 ba · sleeps 8	$11,506	$284	11%	5★ (8)	0.5 mi	Airbnb Vrbo
Francis Oaks \| Luxury Cabin in Coosawattee Cabin	3 bd · 3 ba · sleeps 6	$51,907	$329	43%	5★ (1)	0.6 mi	Airbnb Vrbo
Deer Watch Retreat, Hot tub & Billiards, Ellijay House	3 bd · 3 ba · sleeps 8	$31,454	$257	34%	5★ (15)	0.6 mi	Airbnb
Peaceful Mountain View Cabin Hot tub Game Room Cabin	3 bd · 3 ba · sleeps 8	$52,230	$311	46%	5★ (151)	0.6 mi	Airbnb Vrbo
Spacious Cabin • Hot Tub, Fire Pit, Dogs OK Cabin	3 bd · 2 ba · sleeps 10	$38,400	$412	26%	4.9★ (39)	0.6 mi	Airbnb Vrbo
Ellijay Cabin/ Mtn Views, Hot Tub, Game Rm/slps 12 Cabin	3 bd · 3 ba · sleeps 12	$44,859	$414	30%	4.9★ (20)	0.6 mi	Airbnb Vrbo
Fish, Soak & Unwind on Mountaintown Creek Cabin	3 bd · 3 ba · sleeps 8	$77,076	$333	63%	5★ (165)	0.7 mi	Airbnb Vrbo
3 br Family friendly cabin Cabin	3 bd · 2 ba · sleeps 8	$10,643	$229	13%	4.6★ (23)	0.7 mi	Airbnb Vrbo
Deer Haven Bungalow- Pet friendly, hot tub Cabin	3 bd · 3 ba · sleeps 6	$42,232	$247	47%	4.8★ (14)	0.7 mi	Airbnb Vrbo Booking
Quiet Hideaway with Firepit, Pool, Fireplace! Cabin	3 bd · 3.5 ba · sleeps 8	$18,179	$240	21%	5★ (38)	0.7 mi	Airbnb Vrbo
Legends Hideaway-Hot tub, game room, fireplace&Pit Cabin	3 bd · 2.5 ba · sleeps 10	$31,002	$318	27%	5★ (21)	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

Purchase priceAlready furnishedTax bracket

Est. revenue

$37,831

NOI

$15,656

Cash flow /mo

$1,305

Cash needed

$477,360

Cash-on-cash (all cash)

3.3%

ROE (yr 1)

6.2%

Cap rate

3.4%

DSCR

—

Year-1 write-off

$109,131

Year-1 tax shield @ 32%

$34,922

Year-1 return on equity

Cash flow (annual)$15,656
Principal paydown (n/a, cash)$0
Appreciation at%$13,770

ROE6.2%

ROE incl. year-1 tax savings (32% bracket, STR loophole)13.5%

Opex, cash-needed & tax-savings breakdown

Annual operating expenses

Management (20% of revenue)$7,566
Platform fees (3% of revenue)$1,135
Maintenance / capex (5% of revenue)$1,892
Utilities & supplies$4,200
HOA$0
Property tax$2,425
Insurance (STR-rated)$4,957

Cash needed to close

Purchase price (all cash)$459,000
Closing costs (4.0%)$18,360
Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

Tax shield @ 32%$34,922

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

$412,000

Short-life (5/15-yr)

$108,000 · 26%

Year-1 deduction

$109,000

Year-1 tax shield @ 32%

$35,000

Land 10% (county tax record, market value split) · building $304,000 over 39 years

Based on: 2,440 sq ft, built 1992, 3 bd / 2.5 ba, furnished, listing features (deck, fence, fireplace, flooring types, appliance list, septic).

IRS-guide safe-harbor floor: $63,000 in year 1 (15% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$54,500

Kitchen cabinetsdefault
$11,100 new × 40% good × 1.92 allocation
$8,600
Kitchen countertopsdefault
$9,100 new × 40% good × 1.92 allocation
$7,000
Decorative trimdefault
$4,300 new × 40% good × 1.92 allocation
$3,300
Mirrorsdefault
$300 new × 40% good × 1.92 allocation
$200
Shelvingdefault
$1,200 new × 40% good × 1.92 allocation
$900
Window coverings (24)default
$6,000 new × 40% good × 1.92 allocation
$4,600
Carpet, vinyl & laminate (50% of floors)listing
$7,900 new × 40% good × 1.92 allocation
$6,000
Kitchen & laundry equipment plumbingdefault
$8,700 new × 40% good × 1.92 allocation
$6,700
Kitchen, laundry & data equipment electricaldefault
$5,200 new × 40% good × 1.92 allocation
$4,000
Appliances (range, dishwasher, refrigerator, washer, dryer)listing
$7,000 new × 40% good × 1.92 allocation
$5,400
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
$7,800

15-year land improvements$53,700

Paving: driveway & walks (paved)default
$10,200 new × 50% good × 1.92 allocation
$9,800
Landscaping (typical)default
$9,900 new × 50% good × 1.92 allocation
$9,500
Patiosdefault
$2,400 new × 50% good × 1.92 allocation
$2,300
Decks & porches (attached)listing
$27,500 new × 50% good × 1.92 allocation
$26,300
Fencinglisting
$6,000 new × 50% good × 1.92 allocation
$5,800

Building, 39-year$303,800

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$265,100 new × 43% good × 1.92 allocation
$220,400
Building plumbing & fixturesdefault
$27,500 new × 40% good × 1.92 allocation
$21,100
Building electrical & lightingdefault
$28,200 new × 40% good × 1.92 allocation
$21,600
HVACdefault
$27,500 new × 40% good × 1.92 allocation
$21,100
Hardwood & tile floorsdefault
$7,900 new × 40% good × 1.92 allocation
$6,000
Fireplacelisting
$2,600 new × 40% good × 1.92 allocation
$2,000
Septic systemlisting
$12,000 new × 50% good × 1.92 allocation
$11,500

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	$54,500	$53,700	$1,000	$109,100
2	$0	$0	$7,800	$7,800
3	$0	$0	$7,800	$7,800
4	$0	$0	$7,800	$7,800
5	$0	$0	$7,800	$7,800
6+	$0	$0	$271,700	$271,700
Total	$54,500	$53,700	$303,800	$412,000

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.