337 Big Sky Trl
Epworth, GA 30541
$799,900
3 bd · 3 ba · 2,590 sqft · Listed 1d ago
View on Realtor.com →Year built
2009
Sqft
2,590
Lot sqft
76,230
HOA / mo
None
Furnished
No
List date
2026-10-24T16:18:30.000000Z
Revenue
Annual revenue
$47,155
ADR
$309
Occupancy
42%
Cleaning fees (12 mo)
$11,420
Confidence
Low (42.23), 5 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $51,976
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
 Entire Lodge in Blue Ridge Mountain ~ Epic Views! Cabin
| 3 bd · 3.5 ba · sleeps 9 | $60,649 | $320 | 52% | 4.8★ (80) | 0.1 mi | AirbnbVrboBooking |
 Casa Con Vista | Mtn Views + Hot Tub + Game Room Cabin
| 3 bd · 3 ba · sleeps 8 | $51,976 | $430 | 33% | 5★ (97) | 0.3 mi | AirbnbVrboBooking |
 Candlestick Cabin- Mtn View, Fireplace, Hot Tub Cabin
| 3 bd · 3 ba · sleeps 8 | $38,911 | $350 | 30% | 5★ (22) | 0.3 mi | AirbnbVrboBooking |
 New-Modern-Jacuzzi-Arcades-Games-Firepit-King Beds Cabin
| 3 bd · 2.5 ba · sleeps 8 | $60,246 | $275 | 60% | 5★ (59) | 0.6 mi | AirbnbVrbo |
 The Eagles Nest Cabin | 3 bd · 2 ba · sleeps 8 | $1,490 | $269 | 2% | — | 0.8 mi | 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
Rate 8.07% = 7.32% Freddie Mac 30-yr avg (Oct 22) + 0.75% investor premium
Est. revenue
$47,155
NOI
$18,668
Cash flow /mo
-$2,876
Cash needed
$257,471
Cash-on-cash
-13.4%
ROE (yr 1)
-2.2%
Cap rate
2.3%
DSCR
0.35
Year-1 write-off
$162,629
Year-1 tax shield @ 32%
$52,041
Year-1 return on equity
- Cash flow (annual)-$34,509
- Principal paydown$4,942
- Appreciation at%$23,997
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)$9,431
- Platform fees (3% of revenue)$1,415
- Maintenance / capex (5% of revenue)$2,358
- Utilities & supplies$4,200
- HOA$0
- Property tax$2,565
- Insurance (STR-rated)$8,519
Cash needed to close
- Down payment (25%)$199,975
- Closing costs (4.0%)$31,996
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$52,041
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
$689,000
Short-life (5/15-yr)
$137,000 · 20%
Year-1 deduction
$163,000
Year-1 tax shield @ 32%
$52,000
Land 14% (county tax record, market value split) · building $552,000 over 39 years · new furniture $26,000
Based on: 2,590 sq ft, built 2009, 3 bd / 3 ba, unfurnished, listing features (hot tub, deck, fence, game room, fireplace, stone counters, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $108,000 in year 1 (12% short-life, $35,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $9,600
Kitchen cabinetsdefault
$11,500 new × 40% good × 2.08 allocation
- $9,800
Kitchen countertops (stone)listing
$11,700 new × 40% good × 2.08 allocation
- $3,800
Decorative trimdefault
$4,500 new × 40% good × 2.08 allocation
- $400
Mirrorsdefault
$500 new × 40% good × 2.08 allocation
- $1,000
Shelvingdefault
$1,200 new × 40% good × 2.08 allocation
- $5,400
Window coverings (26)default
$6,500 new × 40% good × 2.08 allocation
- $6,900
Carpet, vinyl & laminate (50% of floors)listing
$8,300 new × 40% good × 2.08 allocation
- $12,300
Kitchen & laundry equipment plumbingdefault
$8,900 new × 66% good × 2.08 allocation
- $7,400
Kitchen, laundry & data equipment electricaldefault
$5,400 new × 66% good × 2.08 allocation
- $6,400
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 40% good × 2.08 allocation
- $7,500
Hot tub (freestanding)listing
$9,000 new × 40% good × 2.08 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
- $11,000
Paving: driveway & walks (paved)listing
$10,600 new × 50% good × 2.08 allocation
- $10,600
Landscaping (typical)default
$10,100 new × 50% good × 2.08 allocation
- $2,700
Patiosdefault
$2,600 new × 50% good × 2.08 allocation
- $30,400
Decks & porches (attached)listing
$29,100 new × 50% good × 2.08 allocation
- $6,300
Fencinglisting
$6,000 new × 50% good × 2.08 allocation
- $5,200
Gazebo / pergolalisting
$5,000 new × 50% good × 2.08 allocation
- $420,100
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$281,300 new × 72% good × 2.08 allocation
- $40,100
Building plumbing & fixturesdefault
$29,200 new × 66% good × 2.08 allocation
- $41,400
Building electrical & lightingdefault
$30,100 new × 66% good × 2.08 allocation
- $24,300
HVACdefault
$29,200 new × 40% good × 2.08 allocation
- $6,900
Hardwood & tile floorsdefault
$8,300 new × 40% good × 2.08 allocation
- $6,600
Fireplaces (3)listing
$7,900 new × 40% good × 2.08 allocation
- $12,500
Septic systemlisting
$12,000 new × 50% good × 2.08 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $96,000 | $66,000 | $600 | $162,600 |
| 2 | $0 | $0 | $14,200 | $14,200 |
| 3 | $0 | $0 | $14,200 | $14,200 |
| 4 | $0 | $0 | $14,200 | $14,200 |
| 5 | $0 | $0 | $14,200 | $14,200 |
| 6+ | $0 | $0 | $494,800 | $494,800 |
| Total | $96,000 | $66,000 | $552,000 | $714,100 |
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.