30 Crooked Ct

Ellijay, GA 30540

$199,998

3 bd · 2 ba · Listed today

View on Realtor.com →

Low confidenceEst. land %

Year built

2026

Sqft

—

Lot sqft

28,314

HOA / mo

None

Furnished

List date

2026-10-02T01:48:28.000000Z

Revenue

Annual revenue

$45,962

ADR

$265

Occupancy

48%

Cleaning fees (12 mo)

$10,045

Confidence

Low (24.21), 8 comps

Comp revenue range (p25 / median / p75)

$15,866$34,132$57,301

The Black Still - Hot tub-Private-Modern-Fire Pit
Cabin · 3 bd · 3 ba · sleeps 6 · 0.8 mi
Revenue $51,650ADR $304Occ ≈ 47%5★ (29)
Airbnb Vrbo
Tranquility Place Stay
Cabin · 3 bd · 2 ba · sleeps 6 · 0.8 mi
Revenue $29,590ADR $265Occ ≈ 31%4.3★ (16)
Airbnb Vrbo Booking
Carter's Corner
Cabin · 3 bd · 1 ba · sleeps 5 · 1.2 mi
Revenue $13,885ADR $169Occ ≈ 23%5★ (80)
Airbnb Vrbo
150Ac|View|Level2EV|Theater|HotTub|GameRm|Fire Pt
Cabin · 3 bd · 2 ba · sleeps 10 · 1.5 mi
Revenue $38,673ADR $395Occ ≈ 27%4.3★ (90)
Airbnb Vrbo
NEW 50 Acr Family Cabin W/ Mt View Slp 10+ Ellijay
Cabin · 3 bd · 2 ba · sleeps 15 · 1.6 mi
Revenue $8,014ADR $241Occ ≈ 9%4.8★ (5)
Airbnb Vrbo
Mountain Spa Cabin | Sauna, Hot Tub & Fire Pit
Cabin · 3 bd · 2 ba · sleeps 6 · 2.1 mi
Revenue $74,253ADR $282Occ ≈ 72%5★ (75)
Airbnb Vrbo
360° Mountain Views | Hot Tub | Theater | Fire Pit
Cabin · 3 bd · 3 ba · sleeps 6 · 2.2 mi
Revenue $16,526ADR $395Occ ≈ 11%5★ (9)
Airbnb Vrbo Booking
Perch in the Clouds • Hot Tub • Stunning Views!
House · 3 bd · 3 ba · sleeps 6 · 2.3 mi
Revenue $95,721ADR $419Occ ≈ 63%5★ (26)
Airbnb Vrbo Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
The Black Still - Hot tub-Private-Modern-Fire Pit Cabin	3 bd · 3 ba · sleeps 6	$51,650	$304	47%	5★ (29)	0.8 mi	Airbnb Vrbo
Tranquility Place Stay Cabin	3 bd · 2 ba · sleeps 6	$29,590	$265	31%	4.3★ (16)	0.8 mi	Airbnb Vrbo Booking
Carter's Corner Cabin	3 bd · 1 ba · sleeps 5	$13,885	$169	23%	5★ (80)	1.2 mi	Airbnb Vrbo
150Ac\|View\|Level2EV\|Theater\|HotTub\|GameRm\|Fire Pt Cabin	3 bd · 2 ba · sleeps 10	$38,673	$395	27%	4.3★ (90)	1.5 mi	Airbnb Vrbo
NEW 50 Acr Family Cabin W/ Mt View Slp 10+ Ellijay Cabin	3 bd · 2 ba · sleeps 15	$8,014	$241	9%	4.8★ (5)	1.6 mi	Airbnb Vrbo
Mountain Spa Cabin \| Sauna, Hot Tub & Fire Pit Cabin	3 bd · 2 ba · sleeps 6	$74,253	$282	72%	5★ (75)	2.1 mi	Airbnb Vrbo
360° Mountain Views \| Hot Tub \| Theater \| Fire Pit Cabin	3 bd · 3 ba · sleeps 6	$16,526	$395	11%	5★ (9)	2.2 mi	Airbnb Vrbo Booking
Perch in the Clouds • Hot Tub • Stunning Views! House	3 bd · 3 ba · sleeps 6	$95,721	$419	63%	5★ (26)	2.3 mi	Airbnb Vrbo 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

$45,962

NOI

$26,644

Cash flow /mo

$2,220

Cash needed

$227,498

Cash-on-cash (all cash)

11.7%

ROE (yr 1)

14.3%

Cap rate

13.3%

DSCR

—

Year-1 write-off

$57,891

Year-1 tax shield @ 32%

$18,525

Year-1 return on equity

Cash flow (annual)$26,644
Principal paydown (n/a, cash)$0
Appreciation at%$6,000

ROE14.3%

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)$9,192
Platform fees (3% of revenue)$1,379
Maintenance / capex (5% of revenue)$2,298
Utilities & supplies$4,200
HOA$0
Property tax$89
Insurance (STR-rated)$2,160

Cash needed to close

Purchase price (all cash)$199,998
Closing costs (4.0%)$8,000
Furnishing (bought new)$19,500

Tax savings if the STR loophole applies

Tax shield @ 32%$18,525

No county tax record split for property tax, insurance rate and the land/building split, so those use market defaults — edit the price above; 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

$170,000

Short-life (5/15-yr)

$38,000 · 23%

Year-1 deduction

$58,000

Year-1 tax shield @ 32%

$19,000

Land 15% (market default, no usable tax-record split) · building $132,000 over 39 years · new furniture $20,000

Based on: ~1,900 sq ft (from beds), built 2026, 3 bd / 2 ba, unfurnished, listing features (flooring types, septic).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $46,000 in year 1 (16% short-life, $15,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$47,700

Kitchen cabinetsdefault
$10,000 new × 100% good × 0.47 allocation
$4,700
Kitchen countertopsdefault
$8,200 new × 100% good × 0.47 allocation
$3,800
Decorative trimdefault
$3,300 new × 100% good × 0.47 allocation
$1,600
Mirrorsdefault
$300 new × 100% good × 0.47 allocation
$100
Shelvingdefault
$1,200 new × 100% good × 0.47 allocation
$600
Window coverings (19)default
$4,800 new × 100% good × 0.47 allocation
$2,200
Carpet, vinyl & laminate (100% of floors)listing
$12,200 new × 100% good × 0.47 allocation
$5,700
Kitchen & laundry equipment plumbingdefault
$7,800 new × 100% good × 0.47 allocation
$3,600
Kitchen, laundry & data equipment electricaldefault
$4,700 new × 100% good × 0.47 allocation
$2,200
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 100% good × 0.47 allocation
$3,800
Furniture bought newlisting
$19,500 new × 100% good · bought separately
$19,500

15-year land improvements$10,000

Paving: driveway & walks (paved)default
$9,000 new × 100% good × 0.47 allocation
$4,200
Landscaping (typical)default
$8,700 new × 100% good × 0.47 allocation
$4,100
Patiosdefault
$1,900 new × 100% good × 0.47 allocation
$900
Decks & porches (attached)default
$1,900 new × 100% good × 0.47 allocation
$900

Building, 39-year$131,700

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$206,100 new × 100% good × 0.47 allocation
$96,200
Building plumbing & fixturesdefault
$21,400 new × 100% good × 0.47 allocation
$10,000
Building electrical & lightingdefault
$21,400 new × 100% good × 0.47 allocation
$10,000
HVACdefault
$21,400 new × 100% good × 0.47 allocation
$10,000
Septic systemlisting
$12,000 new × 100% good × 0.47 allocation
$5,600

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	$47,700	$10,000	$100	$57,900
2	$0	$0	$3,400	$3,400
3	$0	$0	$3,400	$3,400
4	$0	$0	$3,400	$3,400
5	$0	$0	$3,400	$3,400
6+	$0	$0	$118,100	$118,100
Total	$47,700	$10,000	$131,700	$189,500

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.