416 Windy Valley Trl

Blue Ridge, GA 30513

$929,000

4 bd · 3.5 ba · 2,512 sqft · Listed 23d ago

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Low confidenceEst. land %

Year built

2026

Sqft

2,512

Lot sqft

35,719

HOA / mo

None

Furnished

Yes

List date

2026-09-04T11:06:18.000000Z

Revenue

Annual revenue

$59,266

ADR

$377

Occupancy

43%

Cleaning fees (12 mo)

$11,019

Confidence

Med (62.5), 6 comps

Comp revenue range (p25 / median / p75)

$46,186$51,362$70,256

Luxe Lodge, View, Private, Hot Tub, 8 min to DT BR
Cabin · 4 bd · 3.5 ba · sleeps 8 · 59 ft
Revenue $49,216ADR $373Occ ≈ 36%5★ (27)
Airbnb Vrbo
Mountain + Pasture Views · Creek, Trail
Cabin · 4 bd · 3.5 ba · sleeps 9 · 0.1 mi
Revenue $45,176ADR $522Occ ≈ 24%5★ (14)
Airbnb
Breeze: Modern Cabin Near Downtown Blue Ridge
Cabin · 4 bd · 2.5 ba · sleeps 8 · 0.2 mi
Revenue $100,391ADR $324Occ ≈ 85%5★ (138)
Airbnb Vrbo
Hidden Creek Cabin | Hot Tub + Game Room
Cabin · 4 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $41,244ADR $288Occ ≈ 39%5★ (88)
Airbnb Vrbo
Bert's Hideaway- Close to DT&Golf, HotTub, Games!
Cabin · 4 bd · 3 ba · sleeps 11 · 0.7 mi
Revenue $75,839ADR $501Occ ≈ 41%5★ (24)
Airbnb Vrbo Booking
Riverwalk- Pets Ok, Screened Porch, Walk to River!
Cabin · 4 bd · 3 ba · sleeps 10 · 0.7 mi
Revenue $53,508ADR $394Occ ≈ 37%5★ (35)
Airbnb Vrbo Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Luxe Lodge, View, Private, Hot Tub, 8 min to DT BR Cabin	4 bd · 3.5 ba · sleeps 8	$49,216	$373	36%	5★ (27)	59 ft	Airbnb Vrbo
Mountain + Pasture Views · Creek, Trail Cabin	4 bd · 3.5 ba · sleeps 9	$45,176	$522	24%	5★ (14)	0.1 mi	Airbnb
Breeze: Modern Cabin Near Downtown Blue Ridge Cabin	4 bd · 2.5 ba · sleeps 8	$100,391	$324	85%	5★ (138)	0.2 mi	Airbnb Vrbo
Hidden Creek Cabin \| Hot Tub + Game Room Cabin	4 bd · 3 ba · sleeps 8	$41,244	$288	39%	5★ (88)	0.6 mi	Airbnb Vrbo
Bert's Hideaway- Close to DT&Golf, HotTub, Games! Cabin	4 bd · 3 ba · sleeps 11	$75,839	$501	41%	5★ (24)	0.7 mi	Airbnb Vrbo Booking
Riverwalk- Pets Ok, Screened Porch, Walk to River! Cabin	4 bd · 3 ba · sleeps 10	$53,508	$394	37%	5★ (35)	0.7 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

$59,266

NOI

$21,517

Cash flow /mo

$1,793

Cash needed

$966,160

Cash-on-cash (all cash)

2.2%

ROE (yr 1)

5.1%

Cap rate

2.3%

DSCR

—

Year-1 write-off

$154,878

Year-1 tax shield @ 32%

$49,561

Year-1 return on equity

Cash flow (annual)$21,517
Principal paydown (n/a, cash)$0
Appreciation at%$27,870

ROE5.1%

ROE incl. year-1 tax savings (32% bracket, STR loophole)10.2%

Opex, cash-needed & tax-savings breakdown

Annual operating expenses

Management (20% of revenue)$11,853
Platform fees (3% of revenue)$1,778
Maintenance / capex (5% of revenue)$2,963
Utilities & supplies$4,200
HOA$0
Property tax$7,060
Insurance (STR-rated)$9,894

Cash needed to close

Purchase price (all cash)$929,000
Closing costs (4.0%)$37,160
Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

Tax shield @ 32%$49,561

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

$791,000

Short-life (5/15-yr)

$153,000 · 19%

Year-1 deduction

$155,000

Year-1 tax shield @ 32%

$50,000

Land 15% (market default, no usable tax-record split) · building $639,000 over 39 years

Based on: 2,512 sq ft, built 2026, 4 bd / 3.5 ba, furnished, listing features (game room, fireplace, stone counters, flooring types, appliance list, septic).

IRS-guide safe-harbor floor: $103,000 in year 1 (13% short-life, $33,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$111,200

Kitchen cabinetsdefault
$11,300 new × 100% good × 1.64 allocation
$18,600
Kitchen countertops (stone)listing
$11,600 new × 100% good × 1.64 allocation
$19,000
Decorative trimdefault
$4,400 new × 100% good × 1.64 allocation
$7,200
Mirrorsdefault
$500 new × 100% good × 1.64 allocation
$700
Shelvingdefault
$1,500 new × 100% good × 1.64 allocation
$2,500
Window coverings (25)default
$6,300 new × 100% good × 1.64 allocation
$10,300
Carpet, vinyl & laminate (33% of floors)listing
$5,400 new × 100% good × 1.64 allocation
$8,800
Kitchen & laundry equipment plumbingdefault
$8,800 new × 100% good × 1.64 allocation
$14,400
Kitchen, laundry & data equipment electricaldefault
$5,300 new × 100% good × 1.64 allocation
$8,700
Appliances (range, microwave, dishwasher, refrigerator)listing
$5,700 new × 100% good × 1.64 allocation
$9,400
Furniture conveyed with the sale (used)listing
$23,000 new × 40% good · out of the price
$9,200
Game-room equipment (used)listing
$6,000 new × 40% good · out of the price
$2,400

15-year land improvements$41,600

Paving: driveway & walks (paved)default
$10,400 new × 100% good × 1.64 allocation
$17,100
Landscaping (typical)default
$10,000 new × 100% good × 1.64 allocation
$16,400
Patiosdefault
$2,500 new × 100% good × 1.64 allocation
$4,100
Decks & porches (attached)default
$2,500 new × 100% good × 1.64 allocation
$4,100

Building, 39-year$638,600

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$272,500 new × 100% good × 1.64 allocation
$447,500
Building plumbing & fixturesdefault
$28,300 new × 100% good × 1.64 allocation
$46,500
Building electrical & lightingdefault
$29,100 new × 100% good × 1.64 allocation
$47,800
HVACdefault
$28,300 new × 100% good × 1.64 allocation
$46,500
Hardwood & tile floorsdefault
$10,800 new × 100% good × 1.64 allocation
$17,700
Fireplaces (3)listing
$7,900 new × 100% good × 1.64 allocation
$13,000
Septic systemlisting
$12,000 new × 100% good × 1.64 allocation
$19,700

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	$111,200	$41,600	$2,000	$154,900
2	$0	$0	$16,400	$16,400
3	$0	$0	$16,400	$16,400
4	$0	$0	$16,400	$16,400
5	$0	$0	$16,400	$16,400
6+	$0	$0	$571,000	$571,000
Total	$111,200	$41,600	$638,600	$791,400

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.