101 Pine Ln

Mineral Bluff, GA 30559

$895,000

2 bd · 2.5 ba · Listed 11d ago

View on Realtor.com →

Low confidenceEst. land %

Year built

2026

Sqft

—

Lot sqft

75,359

HOA / mo

None

Furnished

List date

2026-09-16T21:21:05.000000Z

Revenue

Annual revenue

$35,963

ADR

$213

Occupancy

46%

Cleaning fees (12 mo)

$7,409

Confidence

Low (33.17), 8 comps

Comp revenue range (p25 / median / p75)

$20,470$22,748$43,219

•"Bear Den" MTN Views, Hot Tub, & Secluded•
Cottage · 2 bd · 2 ba · sleeps 5 · 1.3 mi
Revenue $21,457ADR $175Occ ≈ 34%4.8★ (98)
Airbnb Vrbo
Dogwood Dream
Cabin · 2 bd · 3 ba · sleeps 6 · 1.6 mi
Revenue $24,039ADR $358Occ ≈ 18%4.9★ (23)
Airbnb Vrbo
Fireside Bluff - Soaks, Sunroom Sips & S'mores
Cabin · 2 bd · 2 ba · sleeps 4 · 1.8 mi
Revenue $54,186ADR $263Occ ≈ 56%4.7★ (19)
Airbnb Vrbo Booking
Huckleberry Hideaway | Mineral Bluff, GA
Cabin · 2 bd · 2 ba · sleeps 4 · 1.9 mi
Revenue $20,973ADR $266Occ ≈ 22%4.9★ (26)
Airbnb Vrbo
Scenic Solitude: Endless Views, Cabin, Spa, porch!
Cabin · 2 bd · 2 ba · sleeps 4 · 2.0 mi
Revenue $39,563ADR $336Occ ≈ 32%5★ (221)
Airbnb Vrbo
Luxe & Scenic Escape: Hot Tub ~ Breathtaking Views
Cabin · 2 bd · 2 ba · sleeps 4 · 2.1 mi
Revenue $76,186ADR $458Occ ≈ 46%5★ (227)
Airbnb Vrbo Booking
Luxe Escape | Book 2 Nights Get 3rd Free!
Cabin · 2 bd · 2 ba · sleeps 4 · 2.1 mi
Revenue $18,962ADR $512Occ ≈ 10%5★ (0)
Vrbo
The Hemlock House
Cabin · 2 bd · 2 ba · sleeps 6 · 2.2 mi
Revenue $10,019ADR $242Occ ≈ 11%4.9★ (11)
Airbnb Vrbo Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
•"Bear Den" MTN Views, Hot Tub, & Secluded• Cottage	2 bd · 2 ba · sleeps 5	$21,457	$175	34%	4.8★ (98)	1.3 mi	Airbnb Vrbo
Dogwood Dream Cabin	2 bd · 3 ba · sleeps 6	$24,039	$358	18%	4.9★ (23)	1.6 mi	Airbnb Vrbo
Fireside Bluff - Soaks, Sunroom Sips & S'mores Cabin	2 bd · 2 ba · sleeps 4	$54,186	$263	56%	4.7★ (19)	1.8 mi	Airbnb Vrbo Booking
Huckleberry Hideaway \| Mineral Bluff, GA Cabin	2 bd · 2 ba · sleeps 4	$20,973	$266	22%	4.9★ (26)	1.9 mi	Airbnb Vrbo
Scenic Solitude: Endless Views, Cabin, Spa, porch! Cabin	2 bd · 2 ba · sleeps 4	$39,563	$336	32%	5★ (221)	2.0 mi	Airbnb Vrbo
Luxe & Scenic Escape: Hot Tub ~ Breathtaking Views Cabin	2 bd · 2 ba · sleeps 4	$76,186	$458	46%	5★ (227)	2.1 mi	Airbnb Vrbo Booking
Luxe Escape \| Book 2 Nights Get 3rd Free! Cabin	2 bd · 2 ba · sleeps 4	$18,962	$512	10%	5★ (0)	2.1 mi	Vrbo
The Hemlock House Cabin	2 bd · 2 ba · sleeps 6	$10,019	$242	11%	4.9★ (11)	2.2 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

Purchase priceAlready furnishedTax bracket

Est. revenue

$35,963

NOI

$5,360

Cash flow /mo

$447

Cash needed

$952,800

Cash-on-cash (all cash)

0.6%

ROE (yr 1)

3.4%

Cap rate

0.6%

DSCR

—

Year-1 write-off

$263,005

Year-1 tax shield @ 32%

$84,162

Year-1 return on equity

Cash flow (annual)$5,360
Principal paydown (n/a, cash)$0
Appreciation at%$26,850

ROE3.4%

ROE incl. year-1 tax savings (32% bracket, STR loophole)12.2%

Opex, cash-needed & tax-savings breakdown

Annual operating expenses

Management (20% of revenue)$7,193
Platform fees (3% of revenue)$1,079
Maintenance / capex (5% of revenue)$1,798
Utilities & supplies$4,200
HOA$0
Property tax$6,802
Insurance (STR-rated)$9,532

Cash needed to close

Purchase price (all cash)$895,000
Closing costs (4.0%)$35,800
Furnishing (bought new)$22,000

Tax savings if the STR loophole applies

Tax shield @ 32%$84,162

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

$761,000

Short-life (5/15-yr)

$239,000 · 31%

Year-1 deduction

$263,000

Year-1 tax shield @ 32%

$84,000

Land 15% (market default, no usable tax-record split) · building $521,000 over 39 years · new furniture $22,000

Based on: ~1,400 sq ft (from beds), built 2026, 2 bd / 2.5 ba, unfurnished, listing features (hot tub, deck, patio, game room, fireplace, flooring types, septic).

IRS-guide safe-harbor floor: $176,000 in year 1 (20% short-life, $56,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$170,100

Kitchen cabinetsdefault
$8,900 new × 100% good × 2.45 allocation
$21,700
Kitchen countertopsdefault
$7,300 new × 100% good × 2.45 allocation
$17,800
Decorative trimdefault
$2,500 new × 100% good × 2.45 allocation
$6,000
Mirrorsdefault
$300 new × 100% good × 2.45 allocation
$700
Shelvingdefault
$900 new × 100% good × 2.45 allocation
$2,200
Window coverings (14)default
$3,500 new × 100% good × 2.45 allocation
$8,600
Carpet, vinyl & laminate (100% of floors)listing
$9,000 new × 100% good × 2.45 allocation
$22,100
Kitchen & laundry equipment plumbingdefault
$6,900 new × 100% good × 2.45 allocation
$16,900
Kitchen, laundry & data equipment electricaldefault
$4,200 new × 100% good × 2.45 allocation
$10,200
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 100% good × 2.45 allocation
$19,800
Hot tub (freestanding)listing
$9,000 new × 100% good × 2.45 allocation
$22,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
$16,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
$6,000

15-year land improvements$91,300

Paving: driveway & walks (paved)default
$7,800 new × 100% good × 2.45 allocation
$19,000
Landscaping (typical)default
$7,500 new × 100% good × 2.45 allocation
$18,300
Patioslisting
$6,300 new × 100% good × 2.45 allocation
$15,400
Decks & porches (attached)listing
$15,800 new × 100% good × 2.45 allocation
$38,600

Building, 39-year$521,400

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$151,800 new × 100% good × 2.45 allocation
$371,700
Building plumbing & fixturesdefault
$15,700 new × 100% good × 2.45 allocation
$38,500
Building electrical & lightingdefault
$15,000 new × 100% good × 2.45 allocation
$36,800
HVACdefault
$15,800 new × 100% good × 2.45 allocation
$38,600
Fireplacelisting
$2,600 new × 100% good × 2.45 allocation
$6,400
Septic systemlisting
$12,000 new × 100% good × 2.45 allocation
$29,400

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	$170,100	$91,300	$1,700	$263,000
2	$0	$0	$13,400	$13,400
3	$0	$0	$13,400	$13,400
4	$0	$0	$13,400	$13,400
5	$0	$0	$13,400	$13,400
6+	$0	$0	$466,300	$466,300
Total	$170,100	$91,300	$521,400	$782,800

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.