44 Lower Toccoa Hills Rd

Blue Ridge, GA 30513

$899,000

4 bd · 3 ba · 4,000 sqft · Listed 1d ago

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Low confidence

Year built

2020

Sqft

4,000

Lot sqft

37,897

HOA / mo

None

Furnished

Yes

List date

2026-11-01T12:45:31.000000Z

Revenue

Annual revenue

$45,200

ADR

$316

Occupancy

39%

Cleaning fees (12 mo)

$8,708

Confidence

Low (32.48), 20 comps

Comp revenue range (p25 / median / p75)

$19,837$31,332$60,401

Median revenue of shown comps: $60,401

New luxury cabin w/River access, hot-tub, peaceful
Cabin · 4 bd · 3.5 ba · sleeps 11 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +6
Revenue $96,073ADR $337Occ ≈ 78%5★ (155)
Airbnb Vrbo
Privacy Peak- Mtn Views, Pool Table, King Beds
Cabin · 4 bd · 4 ba · sleeps 12 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $96,552ADR $621Occ ≈ 43%4.7★ (17)
Airbnb Vrbo
Rivers Edge Lodge
Cabin · 4 bd · 3.5 ba · sleeps 10 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +3
Revenue $72,729ADR $530Occ ≈ 38%4.8★ (100)
Airbnb Vrbo Booking
Nature's Retreat rustic cabin nestled in the north Georgia mountains.
Cabin · 4 bd · 3 ba · sleeps 9 · 0.4 mi
Revenue $21,992ADR $225Occ ≈ 27%5★ (167)
Delisted
EZ Come EZ Geaux - Stunning Mtn Views - Hot Tub
House · 4 bd · 3.5 ba · sleeps 10 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $55,604ADR $433Occ ≈ 35%5★ (23)
Airbnb Vrbo Booking
Knotty Chalet |Toccoa River Views| Lux Furnishings
Cabin · 4 bd · 3 ba · sleeps 10 · 0.5 mi
Revenue $14,733ADR $1,506Occ ≈ 3%4.9★ (93)
Delisted
Toccoa River Views| Hot Tub | Firepit | Sleeps 10
Cabin · 4 bd · 3 ba · sleeps 10 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $60,441ADR $404Occ ≈ 41%4.7★ (21)
Airbnb Vrbo
Chase Mountain Dreams | Family-Friendly Luxury
Cabin · 4 bd · 3 ba · sleeps 10 · 0.6 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $22,890ADR $555Occ ≈ 11%5★ (2)
Airbnb Vrbo
River Lodge | Blue Ridge, Ga
Cabin · 4 bd · 3.5 ba · sleeps 10 · 0.6 mi
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $60,401ADR $530Occ ≈ 31%4.8★ (12)
Airbnb Vrbo
The Grand Toccoa Retreat | Blue Ridge, Ga
Cabin · 4 bd · 3 ba · sleeps 10 · 0.7 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $55,690ADR $439Occ ≈ 35%4.5★ (7)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
New luxury cabin w/River access, hot-tub, peaceful Cabin Hot tub A/C Free parking Pets OK +6	4 bd · 3.5 ba · sleeps 11	$96,073	$337	78%	5★ (155)	0.4 mi	Airbnb Vrbo
Privacy Peak- Mtn Views, Pool Table, King Beds Cabin Hot tub A/C Free parking Wifi +4	4 bd · 4 ba · sleeps 12	$96,552	$621	43%	4.7★ (17)	0.4 mi	Airbnb Vrbo
Rivers Edge Lodge Cabin Hot tub A/C Free parking Wifi +3	4 bd · 3.5 ba · sleeps 10	$72,729	$530	38%	4.8★ (100)	0.4 mi	Airbnb Vrbo Booking
Nature's Retreat rustic cabin nestled in the north Georgia mountains. Cabin	4 bd · 3 ba · sleeps 9	$21,992	$225	27%	5★ (167)	0.4 mi	Delisted
EZ Come EZ Geaux - Stunning Mtn Views - Hot Tub House Hot tub A/C Free parking Pets OK +5	4 bd · 3.5 ba · sleeps 10	$55,604	$433	35%	5★ (23)	0.5 mi	Airbnb Vrbo Booking
Knotty Chalet \|Toccoa River Views\| Lux Furnishings Cabin	4 bd · 3 ba · sleeps 10	$14,733	$1,506	3%	4.9★ (93)	0.5 mi	Delisted
Toccoa River Views\| Hot Tub \| Firepit \| Sleeps 10 Cabin Hot tub A/C Free parking Wifi +4	4 bd · 3 ba · sleeps 10	$60,441	$404	41%	4.7★ (21)	0.5 mi	Airbnb Vrbo
Chase Mountain Dreams \| Family-Friendly Luxury Cabin Hot tub A/C Free parking Wifi +4	4 bd · 3 ba · sleeps 10	$22,890	$555	11%	5★ (2)	0.6 mi	Airbnb Vrbo
River Lodge \| Blue Ridge, Ga Cabin A/C Free parking Pets OK Wifi +3	4 bd · 3.5 ba · sleeps 10	$60,401	$530	31%	4.8★ (12)	0.6 mi	Airbnb Vrbo
The Grand Toccoa Retreat \| Blue Ridge, Ga Cabin Hot tub A/C Free parking Pets OK +5	4 bd · 3 ba · sleeps 10	$55,690	$439	35%	4.5★ (7)	0.7 mi	Airbnb Vrbo

Show 1 more

EZ Come EZ Geaux- Pet Friendly, HotTub, Fire Pit
House · 4 bd · 3.5 ba · sleeps 10 · 0.7 mi
Revenue $72,495ADR $622Occ ≈ 32%4.9★ (6)
Airbnb Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
EZ Come EZ Geaux- Pet Friendly, HotTub, Fire Pit House	4 bd · 3.5 ba · sleeps 10	$72,495	$622	32%	4.9★ (6)	0.7 mi	Airbnb Booking

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

$45,200

NOI

$16,850

Cash flow /mo

$1,404

Cash needed

$934,960

Cash-on-cash (all cash)

1.8%

ROE (yr 1)

4.7%

Cap rate

1.9%

DSCR

—

Year-1 write-off

$161,590

Year-1 tax shield @ 32%

$51,709

Year-1 return on equity

Cash flow (annual)$16,850
Principal paydown (n/a, cash)$0
Appreciation at%$26,970

ROE4.7%

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)$9,040
Platform fees (3% of revenue)$1,356
Maintenance / capex (5% of revenue)$2,260
Utilities & supplies$4,200
HOA$0
Property tax$1,920
Insurance (STR-rated)$9,574

Cash needed to close

Purchase price (all cash)$899,000
Closing costs (4.0%)$35,960
Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

Tax shield @ 32%$51,709

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

$826,000

Short-life (5/15-yr)

$161,000 · 19%

Year-1 deduction

$162,000

Year-1 tax shield @ 32%

$52,000

Land 8% (county tax record, market value split) · building $665,000 over 39 years

Based on: 4,000 sq ft, built 2020, 4 bd / 3 ba, furnished, listing features (hot tub, deck, fireplace, stone counters, flooring types, appliance list, septic).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $85,000 in year 1 (10% short-life, $27,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$92,100

Kitchen cabinetsdefault
$14,600 new × 76% good × 1.27 allocation
$14,100
Kitchen countertops (stone)listing
$14,900 new × 76% good × 1.27 allocation
$14,400
Decorative trimdefault
$7,000 new × 76% good × 1.27 allocation
$6,800
Mirrorsdefault
$500 new × 50% good × 1.27 allocation
$300
Shelvingdefault
$1,500 new × 76% good × 1.27 allocation
$1,500
Window coverings (40)default
$10,000 new × 40% good × 1.27 allocation
$5,100
Carpet, vinyl & laminate (67% of floors)listing
$17,200 new × 50% good × 1.27 allocation
$10,900
Kitchen & laundry equipment plumbingdefault
$11,300 new × 88% good × 1.27 allocation
$12,700
Kitchen, laundry & data equipment electricaldefault
$6,900 new × 88% good × 1.27 allocation
$7,700
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 50% good × 1.27 allocation
$4,900
Hot tub (freestanding)listing
$9,000 new × 40% good × 1.27 allocation
$4,600
Furniture conveyed with the sale (used)listing
$23,000 new × 40% good · out of the price
$9,200

15-year land improvements$68,800

Paving: driveway & walks (paved)default
$13,100 new × 76% good × 1.27 allocation
$12,700
Landscaping (typical)default
$12,600 new × 76% good × 1.27 allocation
$12,200
Patiosdefault
$3,900 new × 76% good × 1.27 allocation
$3,800
Decks & porches (attached)listing
$45,000 new × 70% good × 1.27 allocation
$40,100

Building, 39-year$665,400

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$435,100 new × 90% good × 1.27 allocation
$498,400
Building plumbing & fixturesdefault
$45,100 new × 88% good × 1.27 allocation
$50,600
Building electrical & lightingdefault
$48,000 new × 88% good × 1.27 allocation
$53,700
HVACdefault
$45,100 new × 70% good × 1.27 allocation
$40,200
Hardwood & tile floorsdefault
$8,600 new × 76% good × 1.27 allocation
$8,300
Fireplacelisting
$2,600 new × 76% good × 1.27 allocation
$2,500
Septic systemlisting
$12,000 new × 76% good × 1.27 allocation
$11,600

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	$92,100	$68,800	$700	$161,600
2	$0	$0	$17,100	$17,100
3	$0	$0	$17,100	$17,100
4	$0	$0	$17,100	$17,100
5	$0	$0	$17,100	$17,100
6+	$0	$0	$596,400	$596,400
Total	$92,100	$68,800	$665,400	$826,200

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.