93 Trails End
Epworth, GA 30541
$1,100,000
3 bd · 3 ba · 2,800 sqft · Listed 15d ago
View on Realtor.com →Year built
2021
Sqft
2,800
Lot sqft
472,626
HOA / mo
None
Furnished
Yes
List date
2026-09-12T13:30:06.000000Z
Revenue
Annual revenue
$51,716
ADR
$270
Occupancy
52%
Cleaning fees (12 mo)
$8,355
Confidence
Low (51.52), 11 comps
Comp revenue range (p25 / median / p75)
Paradise Creek
Vacation home · 3 bd · 3 ba · sleeps 10 · 0.2 mi
Revenue $57,985ADR $371Occ ≈ 43%—
Luxury waterfront cabin-Hot Tub/fenced yard/gated
Cabin · 3 bd · 3.5 ba · sleeps 8 · 0.4 mi
Revenue $69,533ADR $397Occ ≈ 48%4.9★ (27)
NEW! Ultimate Trout Fishing on FIGHTINGTOWN CREEK, Hot Tub & fenced yard
Cabin · 3 bd · 4 ba · sleeps 8 · 0.4 mi
Revenue $6,186ADR $383Occ ≈ 4%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Paradise Creek- Family Friendly, Hot Tub, Creek Cabin | 3 bd · 3 ba · sleeps 8 | $61,519 | $395 | 43% | 5★ (18) | 0.2 mi | AirbnbVrbo |
Bear Naked Hideaway - Hot tub, creek, and firepit! Cabin | 3 bd · 2 ba · sleeps 6 | $62,573 | $216 | 79% | 4.5★ (13) | 0.2 mi | AirbnbVrboBooking |
Paradise Creek Vacation home | 3 bd · 3 ba · sleeps 10 | $57,985 | $371 | 43% | — | 0.2 mi | Booking |
Sasquatch River Retreat Cabin | 3 bd · 2 ba · sleeps 6 | $62,879 | $232 | 74% | 5★ (85) | 0.3 mi | AirbnbVrbo |
Fightingtown Creek Lodge Cabin | 3 bd · 3.5 ba · sleeps 8 | $49,129 | $345 | 39% | 5★ (4) | 0.4 mi | AirbnbBooking |
Luxury waterfront cabin-Hot Tub/fenced yard/gated Cabin | 3 bd · 3.5 ba · sleeps 8 | $69,533 | $397 | 48% | 4.9★ (27) | 0.4 mi | Airbnb |
River Lodge- Pet Friendly, Steps 2 Creek, Hot Tub Cabin | 3 bd · 4 ba · sleeps 10 | $81,792 | $481 | 47% | 5★ (10) | 0.4 mi | AirbnbVrbo |
Beautiful Creekside Cabin in Blue Ridge, GA Cabin | 3 bd · 3 ba · sleeps 9 | $48,121 | $341 | 39% | 5★ (36) | 0.4 mi | AirbnbVrbo |
NEW! Ultimate Trout Fishing on FIGHTINGTOWN CREEK, Hot Tub & fenced yard Cabin | 3 bd · 4 ba · sleeps 8 | $6,186 | $383 | 4% | — | 0.4 mi | Vrbo |
River Lodge Vacation home | 3 bd · 4 ba · sleeps 8 | $27,395 | $570 | 13% | — | 0.4 mi | Booking |
Show all 11 comps
Papa’s Paradise in Blue Ridge
Cabin · 3 bd · 3 ba · sleeps 8 · 0.5 mi
Revenue $13,450ADR $186Occ ≈ 20%5★ (3)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Papa’s Paradise in Blue Ridge Cabin | 3 bd · 3 ba · sleeps 8 | $13,450 | $186 | 20% | 5★ (3) | 0.5 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 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$51,716
NOI
$12,961
Cash flow /mo
-$4,847
Cash needed
$319,000
Cash-on-cash
-18.2%
ROE (yr 1)
-5.6%
Cap rate
1.2%
DSCR
0.18
Year-1 write-off
$149,277
Year-1 tax shield @ 32%
$47,769
Year-1 return on equity
- Cash flow (annual)-$58,170
- Principal paydown$7,198
- Appreciation at%$33,000
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$10,343
- Platform fees (3% of revenue)$1,551
- Maintenance / capex (5% of revenue)$2,586
- Utilities & supplies$4,200
- HOA$0
- Property tax$8,360
- Insurance (STR-rated)$11,715
Cash needed to close
- Down payment (25%)$275,000
- Closing costs (4.0%)$44,000
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$47,769
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
$937,000
Short-life (5/15-yr)
$147,000 · 16%
Year-1 deduction
$149,000
Year-1 tax shield @ 32%
$48,000
Land 15% (market default, no usable tax-record split) · building $790,000 over 39 years
Based on: 2,800 sq ft, built 2021, 3 bd / 3 ba, furnished, listing features (hot tub, game room, fireplace, flooring types, appliance list, septic, wooded lot).
IRS-guide safe-harbor floor: $100,000 in year 1 (10% short-life, $32,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $19,300
Kitchen cabinetsdefault
$11,900 new × 80% good × 2.02 allocation
- $15,800
Kitchen countertopsdefault
$9,800 new × 80% good × 2.02 allocation
- $7,900
Decorative trimdefault
$4,900 new × 80% good × 2.02 allocation
- $500
Mirrorsdefault
$500 new × 58% good × 2.02 allocation
- $1,900
Shelvingdefault
$1,200 new × 80% good × 2.02 allocation
- $7,100
Window coverings (28)default
$7,000 new × 50% good × 2.02 allocation
- $16,900
Kitchen & laundry equipment plumbingdefault
$9,300 new × 90% good × 2.02 allocation
- $10,200
Kitchen, laundry & data equipment electricaldefault
$5,600 new × 90% good × 2.02 allocation
- $9,100
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 58% good × 2.02 allocation
- $9,100
Hot tub (freestanding)listing
$9,000 new × 50% good × 2.02 allocation
- $7,800
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
- $2,400
Game-room equipment (used)listing
$6,000 new × 40% good · out of the price
- $17,700
Paving: driveway & walks (paved)default
$11,000 new × 80% good × 2.02 allocation
- $8,500
Landscaping (minimal)listing
$5,300 new × 80% good × 2.02 allocation
- $4,500
Patiosdefault
$2,800 new × 80% good × 2.02 allocation
- $4,200
Decks & porches (attached)default
$2,800 new × 75% good × 2.02 allocation
- $3,800
Site lightinglisting
$2,500 new × 75% good × 2.02 allocation
- $563,700
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$304,300 new × 92% good × 2.02 allocation
- $57,400
Building plumbing & fixturesdefault
$31,600 new × 90% good × 2.02 allocation
- $59,600
Building electrical & lightingdefault
$32,800 new × 90% good × 2.02 allocation
- $47,800
HVACdefault
$31,500 new × 75% good × 2.02 allocation
- $29,100
Hardwood & tile floorsdefault
$18,000 new × 80% good × 2.02 allocation
- $12,800
Fireplaces (3)listing
$7,900 new × 80% good × 2.02 allocation
- $19,400
Septic systemlisting
$12,000 new × 80% good × 2.02 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $108,000 | $38,700 | $2,500 | $149,300 |
| 2 | $0 | $0 | $20,300 | $20,300 |
| 3 | $0 | $0 | $20,300 | $20,300 |
| 4 | $0 | $0 | $20,300 | $20,300 |
| 5 | $0 | $0 | $20,300 | $20,300 |
| 6+ | $0 | $0 | $706,300 | $706,300 |
| Total | $108,000 | $38,700 | $789,800 | $936,500 |
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: 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.