94 Madola Rd
Epworth, GA 30541
$450,000
5 bd · 0.5 ba · 1,670 sqft · Listed 4d ago
View on Realtor.com →Year built
1935
Sqft
1,670
Lot sqft
62,291
HOA / mo
$0
Furnished
No
List date
2026-09-23T15:20:18.000000Z
Revenue
Annual revenue
$41,411
ADR
$228
Occupancy
50%
Cleaning fees (12 mo)
$9,713
Confidence
Low (27.23), 15 comps
Comp revenue range (p25 / median / p75)
Family Fun 5BR Blue Ridge Arcade Cabin | Sleeps 8+
House · 5 bd · 2.5 ba · sleeps 12 · 0.9 mi
Revenue $10,400ADR $224Occ ≈ 13%5★ (8)
Wonderful cabin on Fightingtown Creek, sleeps 8
Cabin · 4 bd · 2 ba · sleeps 8 · 2.3 mi
Revenue $42,791ADR $229Occ ≈ 51%4.9★ (284)
Meadow Creek Lodge at Blue Ridge, GA
Cabin · 4 bd · 2.5 ba · sleeps 8 · 3.3 mi
Revenue $36,436ADR $332Occ ≈ 30%5★ (1)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Family Fun 5BR Blue Ridge Arcade Cabin | Sleeps 8+ House | 5 bd · 2.5 ba · sleeps 12 | $10,400 | $224 | 13% | 5★ (8) | 0.9 mi | Airbnb |
*Guest Favorite* Family Fun 5 bedroom Arcade Cabin House | 5 bd · 2.5 ba · sleeps 8 | $3,550 | $208 | 5% | 4.9★ (149) | 0.9 mi | AirbnbVrbo |
Wonderful cabin on Fightingtown Creek, sleeps 8 Cabin | 4 bd · 2 ba · sleeps 8 | $42,791 | $229 | 51% | 4.9★ (284) | 2.3 mi | Vrbo |
Hilltop Haven w/Creek&Waterfall Dntwn McCaysville House | 4 bd · 2 ba · sleeps 12 | $20,189 | $203 | 27% | 4.7★ (28) | 2.6 mi | AirbnbBooking |
The Wizard Hideout Cabin | 4 bd · 2.5 ba · sleeps 8 | $63,020 | $420 | 41% | 5★ (17) | 2.7 mi | AirbnbVrbo |
CreekFront Retreat HotTub, FirePits & Billiards Cabin | 4 bd · 2.5 ba · sleeps 10 | $52,196 | $360 | 40% | 4.8★ (143) | 2.7 mi | AirbnbVrboBooking |
Blue Ridge Cabin Hot Tub Fire Pit Games Cabin | 4 bd · 2 ba · sleeps 7 | $49,861 | $208 | 66% | 4.9★ (101) | 2.8 mi | AirbnbVrboBooking |
Frankie's On The River - McCaysville, Georgia. Cottage | 4 bd · 2 ba · sleeps 8 | $20,330 | $174 | 32% | 5★ (167) | 2.9 mi | AirbnbVrbo |
15% Off Summer Sale—Discount Already Applied! House | 4 bd · 2 ba · sleeps 8 | $39,265 | $200 | 54% | 4.8★ (44) | 3.0 mi | AirbnbVrboBooking |
Meadow Creek Lodge at Blue Ridge, GA Cabin | 4 bd · 2.5 ba · sleeps 8 | $36,436 | $332 | 30% | 5★ (1) | 3.3 mi | Vrbo |
Show all 15 comps
Hot Tub, Game Room & Projector: Blue Ridge Cabin!
Vacation home · 4 bd · 2 ba · sleeps 8 · 3.4 mi
Revenue $26,625ADR $184Occ ≈ 40%5★ (3)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Breeze: Modern Cabin Near Downtown Blue Ridge Cabin | 4 bd · 2.5 ba · sleeps 8 | $100,391 | $324 | 85% | 5★ (138) | 3.4 mi | AirbnbVrbo |
Hot Tub, Game Room & Projector: Blue Ridge Cabin! Vacation home | 4 bd · 2 ba · sleeps 8 | $26,625 | $184 | 40% | 5★ (3) | 3.4 mi | Booking |
Fox&Fir |Sauna•Hot Tub•Pets•Views•Arcade•Theatre Cabin | 5 bd · 2 ba · sleeps 10 | $105,079 | $356 | 81% | 4.8★ (103) | 3.4 mi | AirbnbVrboBooking |
Farmhouse Retreat • Firepit • Near Downtown House | 4 bd · 2 ba · sleeps 12 | $9,364 | $183 | 14% | 5★ (6) | 3.6 mi | AirbnbVrbo |
Ocoee River Cabin: hot tub, fire pit, game room Cabin | 4 bd · 2.5 ba · sleeps 8 | $42,697 | $345 | 34% | 4.9★ (67) | 3.7 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
Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$41,411
NOI
$20,082
Cash flow /mo
-$751
Cash needed
$157,000
Cash-on-cash
-5.7%
ROE (yr 1)
4.7%
Cap rate
4.5%
DSCR
0.69
Year-1 write-off
$121,649
Year-1 tax shield @ 32%
$38,928
Year-1 return on equity
- Cash flow (annual)-$9,016
- Principal paydown$2,945
- Appreciation at%$13,500
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$8,282
- Platform fees (3% of revenue)$1,242
- Maintenance / capex (5% of revenue)$2,071
- Utilities & supplies$4,200
- HOA$0
- Property tax$741
- Insurance (STR-rated)$4,793
Cash needed to close
- Down payment (25%)$112,500
- Closing costs (4.0%)$18,000
- Furnishing (bought new)$26,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$38,928
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
$401,000
Short-life (5/15-yr)
$94,000 · 23%
Year-1 deduction
$122,000
Year-1 tax shield @ 32%
$39,000
Land 11% (county tax record, market value split) · building $307,000 over 39 years · new furniture $27,000
Based on: 1,670 sq ft, built 1935, 5 bd / 0.5 ba, unfurnished, listing features (patio, fireplace, flooring types, appliance list, septic).
IRS-guide safe-harbor floor: $93,000 in year 1 (16% short-life, $30,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,200
Kitchen cabinetsdefault
$9,500 new × 40% good × 2.96 allocation
- $9,200
Kitchen countertopsdefault
$7,700 new × 40% good × 2.96 allocation
- $3,500
Decorative trimdefault
$2,900 new × 40% good × 2.96 allocation
- $200
Mirrorsdefault
$200 new × 40% good × 2.96 allocation
- $2,100
Shelvingdefault
$1,800 new × 40% good × 2.96 allocation
- $5,000
Window coverings (17)default
$4,300 new × 40% good × 2.96 allocation
- $6,400
Carpet, vinyl & laminate (50% of floors)listing
$5,400 new × 40% good × 2.96 allocation
- $8,700
Kitchen & laundry equipment plumbingdefault
$7,400 new × 40% good × 2.96 allocation
- $5,300
Kitchen, laundry & data equipment electricaldefault
$4,400 new × 40% good × 2.96 allocation
- $4,600
Appliances (microwave, dishwasher, refrigerator)listing
$3,900 new × 40% good × 2.96 allocation
- $26,500
Furniture bought newlisting
$26,500 new × 100% good · bought separately
- $12,500
Paving: driveway & walks (paved)default
$8,500 new × 50% good × 2.96 allocation
- $12,000
Landscaping (typical)default
$8,200 new × 50% good × 2.96 allocation
- $11,100
Patioslisting
$7,500 new × 50% good × 2.96 allocation
- $2,400
Decks & porches (attached)default
$1,600 new × 50% good × 2.96 allocation
- $213,400
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$180,500 new × 40% good × 2.96 allocation
- $22,200
Building plumbing & fixturesdefault
$18,800 new × 40% good × 2.96 allocation
- $21,800
Building electrical & lightingdefault
$18,400 new × 40% good × 2.96 allocation
- $22,200
HVACdefault
$18,800 new × 40% good × 2.96 allocation
- $6,400
Hardwood & tile floorsdefault
$5,400 new × 40% good × 2.96 allocation
- $3,100
Fireplacelisting
$2,600 new × 40% good × 2.96 allocation
- $17,700
Septic systemlisting
$12,000 new × 50% good × 2.96 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $82,600 | $38,100 | $1,000 | $121,600 |
| 2 | $0 | $0 | $7,900 | $7,900 |
| 3 | $0 | $0 | $7,900 | $7,900 |
| 4 | $0 | $0 | $7,900 | $7,900 |
| 5 | $0 | $0 | $7,900 | $7,900 |
| 6+ | $0 | $0 | $274,400 | $274,400 |
| Total | $82,600 | $38,100 | $306,900 | $427,600 |
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.