92 Windy Valley Ln
Blue Ridge, GA 30513
$769,000
3 bd · 3.5 ba · 2,700 sqft · Listed 2d ago
View on Realtor.com →Year built
2023
Sqft
2,700
Lot sqft
56,192
HOA / mo
None
Furnished
No
List date
2026-09-25T21:33:02.000000Z
Revenue
Annual revenue
$70,056
ADR
$301
Occupancy
64%
Cleaning fees (12 mo)
$15,001
Confidence
Med (66.36), 35 comps
Comp revenue range (p25 / median / p75)
Bear-Guarded Firepit • Sauna • Game Room • Hot Tub
Cabin · 3 bd · 3.5 ba · sleeps 10 · 39 ft
Revenue $87,417ADR $353Occ ≈ 68%5★ (67)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Bear-Guarded Firepit • Sauna • Game Room • Hot Tub Cabin | 3 bd · 3.5 ba · sleeps 10 | $87,417 | $353 | 68% | 5★ (67) | 39 ft | Airbnb |
Close to Downtown! Hot Tub | Fire Pit | Game Room Cabin | 3 bd · 3.5 ba · sleeps 8 | $78,771 | $276 | 78% | 5★ (245) | 164 ft | AirbnbVrbo |
Hoops • Sauna • Game Room • Daily Deer Cabin | 3 bd · 3.5 ba · sleeps 10 | $102,707 | $398 | 71% | 4.9★ (181) | 174 ft | AirbnbVrboBooking |
Pickleball | Hot tub | Gameroom | String lights Cabin | 3 bd · 3.5 ba · sleeps 10 | $25,854 | $304 | 23% | 5★ (21) | 184 ft | AirbnbVrbo |
Pickleball • Mini Golf • Hot Tub • Great Views Cabin | 3 bd · 3.5 ba · sleeps 9 | $84,898 | $367 | 63% | 5★ (130) | 305 ft | AirbnbVrbo |
Fall Sale. Luxury Cabin. Top Location. Hot Tub. Cabin | 3 bd · 3.5 ba · sleeps 8 | $53,409 | $284 | 52% | 5★ (196) | 318 ft | AirbnbVrbo |
Silverberry Lodge Forest Escape Cabin | 3 bd · 3.5 ba · sleeps 6 | $46,342 | $231 | 55% | 5★ (47) | 0.1 mi | AirbnbVrboBooking |
Take a Paws - close to downtown, fenced yard, pets Cabin | 3 bd · 3.5 ba · sleeps 8 | $74,763 | $318 | 64% | 5★ (105) | 0.1 mi | AirbnbVrboBooking |
The Ultimate Entertainment Cabin: Raven’s Retreat Cabin | 3 bd · 3.5 ba · sleeps 8 | $34,631 | $286 | 33% | 5★ (52) | 0.1 mi | AirbnbVrboBooking |
Knotty Dreams Retreat Cabin | 3 bd · 3.5 ba · sleeps 8 | $66,561 | $271 | 67% | 5★ (159) | 0.1 mi | AirbnbVrbo |
Show all 35 comps
Fenced Yard, Paved roads, Pet friendly, 3 Kings
Cabin · 3 bd · 3.5 ba · sleeps 8 · 0.2 mi
Revenue $45,591ADR $307Occ ≈ 41%5★ (22)
Parade of Homes Cabin w/hot tub, outdoor fireplace, community riverfront!
Cabin · 3 bd · 3.5 ba · sleeps 8 · 0.7 mi
Revenue $34,047ADR $360Occ ≈ 26%5★ (26)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
3-Story Mountain Modern-Game Room/Fireplace/Creek Cabin | 3 bd · 3 ba · sleeps 8 | $63,899 | $278 | 63% | 5★ (176) | 0.1 mi | AirbnbVrbo |
Cozy Hideaway Near Toccoa River, Downtown & Lake Cabin | 3 bd · 3.5 ba · sleeps 6 | $52,651 | $450 | 32% | 5★ (71) | 0.2 mi | AirbnbVrbo |
S’more Fun - Pets, fenced yard, close to downtown Cabin | 3 bd · 3 ba · sleeps 8 | $67,376 | $313 | 59% | 5★ (27) | 0.2 mi | AirbnbVrbo |
Blackberry Hill: A Dog Friendly Cabin in the Woods Cabin | 3 bd · 3 ba · sleeps 6 | $53,904 | $229 | 64% | 5★ (241) | 0.2 mi | AirbnbVrbo |
Wood Haven Retreat- Blue Ridge GA Cabin | 3 bd · 3.5 ba · sleeps 6 | $53,929 | $291 | 51% | 4.5★ (9) | 0.2 mi | AirbnbVrboBooking |
Blue Ridge Cabin w/Basketball-Putting Green-HotTub Cabin | 3 bd · 3.5 ba · sleeps 10 | $98,771 | $354 | 76% | 5★ (221) | 0.2 mi | AirbnbVrbo |
Fern Creek Hollow Lodge- Blue Ridge Ga Cabin | 3 bd · 3.5 ba · sleeps 8 | $68,448 | $343 | 55% | 5★ (6) | 0.2 mi | AirbnbVrboBooking |
4 M to Blue Ridge/Hot Tub/GameRm/Pets/Sleeps 10 Cabin | 3 bd · 3.5 ba · sleeps 10 | $79,212 | $302 | 72% | 5★ (91) | 0.2 mi | AirbnbVrbo |
Luxury Cabin w/ Hot Tub & Fire Pit Retreat Cabin | 3 bd · 3.5 ba · sleeps 6 | $62,367 | $376 | 45% | 4.9★ (28) | 0.2 mi | AirbnbVrbo |
2 Masters-EVCharger-FirePit-6 Min to Downtown BR Cabin | 3 bd · 3.5 ba · sleeps 9 | $65,402 | $282 | 64% | 5★ (125) | 0.2 mi | AirbnbVrbo |
Pickleball in the Woods-Sauna-Hottub-Gameroom House | 3 bd · 3.5 ba · sleeps 10 | $59,257 | $390 | 42% | 4.9★ (25) | 0.2 mi | AirbnbVrbo |
Sleeps 4-8 guests, river access-hot tub- one story Cabin | 3 bd · 3 ba · sleeps 8 | $41,659 | $290 | 39% | 5★ (46) | 0.2 mi | AirbnbVrbo |
Wolfs Den II- Shuffleboard, Foosball, Firepit+more Cabin | 3 bd · 3.5 ba · sleeps 8 | $34,056 | $335 | 28% | 5★ (4) | 0.2 mi | AirbnbVrboBooking |
Fenced Yard, Paved roads, Pet friendly, 3 Kings Cabin | 3 bd · 3.5 ba · sleeps 8 | $45,591 | $307 | 41% | 5★ (22) | 0.2 mi | Airbnb |
Cabin w/ Hot Tub & Sauna: 5 Mi to Dtwn Blue Ridge! Cabin | 3 bd · 3.5 ba · sleeps 9 | $73,692 | $339 | 60% | 5★ (84) | 0.2 mi | AirbnbVrboBooking |
Leaf Your Stress | Hot Tub, Arcade, Fire Pit Cabin | 3 bd · 3.5 ba · sleeps 9 | $72,528 | $294 | 68% | 5★ (162) | 0.3 mi | AirbnbVrboBooking |
BeauJax Cabin Cabin | 3 bd · 3.5 ba · sleeps 9 | $41,007 | $295 | 38% | 5★ (5) | 0.4 mi | AirbnbVrboBooking |
Wily Wolf | Outdoor Living, Fire Pit, Deck & Games Cabin | 3 bd · 3 ba · sleeps 10 | $70,171 | $299 | 64% | 5★ (272) | 0.4 mi | AirbnbVrboBooking |
Fun for All! 8 Min Downtown, Games, Views, Hot Tub Cabin | 3 bd · 3 ba · sleeps 6 | $51,707 | $295 | 48% | 5★ (139) | 0.5 mi | AirbnbVrbo |
Modern River Retreat - Hot Tub, EV Charger & River Cabin | 3 bd · 3 ba · sleeps 6 | $66,851 | $351 | 52% | 4.9★ (65) | 0.6 mi | AirbnbVrboBooking |
Toccoa River Station | Blue Ridge, Ga Cabin | 3 bd · 3 ba · sleeps 8 | $43,801 | $359 | 33% | 4.7★ (6) | 0.7 mi | AirbnbVrbo |
River Access-Dwntn 11 Min-Pool Table-Hot Tub-Views House | 3 bd · 3 ba · sleeps 10 | $65,071 | $377 | 47% | 4.9★ (73) | 0.7 mi | AirbnbVrbo |
Mt View, Spa, Firepit, EV Chrgr & Pvt Riverside Pk Cabin | 3 bd · 3.5 ba · sleeps 6 | $9,489 | $381 | 7% | 5★ (2) | 0.7 mi | AirbnbVrbo |
Parade of Homes Cabin w/hot tub, outdoor fireplace, community riverfront! Cabin | 3 bd · 3.5 ba · sleeps 8 | $34,047 | $360 | 26% | 5★ (26) | 0.7 mi | Vrbo |
Toccoa Modern | $199 Off Your Stay! Cabin | 3 bd · 3.5 ba · sleeps 8 | $57,207 | $311 | 50% | 4.9★ (38) | 0.7 mi | AirbnbVrbo |
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
Est. revenue
$70,056
NOI
$35,750
Cash flow /mo
$2,979
Cash needed
$825,260
Cash-on-cash (all cash)
4.3%
ROE (yr 1)
7.1%
Cap rate
4.6%
DSCR
—
Year-1 write-off
$182,861
Year-1 tax shield @ 32%
$58,515
Year-1 return on equity
- Cash flow (annual)$35,750
- Principal paydown (n/a, cash)$0
- Appreciation at%$23,070
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$14,011
- Platform fees (3% of revenue)$2,102
- Maintenance / capex (5% of revenue)$3,503
- Utilities & supplies$4,200
- HOA$0
- Property tax$2,300
- Insurance (STR-rated)$8,190
Cash needed to close
- Purchase price (all cash)$769,000
- Closing costs (4.0%)$30,760
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$58,515
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
$728,000
Short-life (5/15-yr)
$156,000 · 21%
Year-1 deduction
$183,000
Year-1 tax shield @ 32%
$59,000
Land 5% (county tax record, market value split) · building $572,000 over 39 years · new furniture $26,000
Based on: 2,700 sq ft, built 2023, 3 bd / 3.5 ba, unfurnished, listing features (hot tub, deck, patio, game room, fireplace, stone counters, flooring types, appliance list, septic, wooded lot).
IRS-guide safe-harbor floor: $108,000 in year 1 (11% short-life, $34,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $14,900
Kitchen cabinetsdefault
$11,700 new × 88% good × 1.45 allocation
- $15,300
Kitchen countertops (stone)listing
$12,000 new × 88% good × 1.45 allocation
- $6,000
Decorative trimdefault
$4,700 new × 88% good × 1.45 allocation
- $500
Mirrorsdefault
$500 new × 75% good × 1.45 allocation
- $1,500
Shelvingdefault
$1,200 new × 88% good × 1.45 allocation
- $6,800
Window coverings (27)default
$6,800 new × 70% good × 1.45 allocation
- $12,400
Kitchen & laundry equipment plumbingdefault
$9,100 new × 94% good × 1.45 allocation
- $7,500
Kitchen, laundry & data equipment electricaldefault
$5,500 new × 94% good × 1.45 allocation
- $8,400
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 75% good × 1.45 allocation
- $9,100
Hot tub (freestanding)listing
$9,000 new × 70% good × 1.45 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $13,700
Paving: driveway & walks (paved)default
$10,800 new × 88% good × 1.45 allocation
- $6,600
Landscaping (minimal)listing
$5,200 new × 88% good × 1.45 allocation
- $15,500
Patioslisting
$12,200 new × 88% good × 1.45 allocation
- $37,300
Decks & porches (attached)listing
$30,400 new × 85% good × 1.45 allocation
- $403,200
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$293,400 new × 95% good × 1.45 allocation
- $41,400
Building plumbing & fixturesdefault
$30,400 new × 94% good × 1.45 allocation
- $42,800
Building electrical & lightingdefault
$31,500 new × 94% good × 1.45 allocation
- $37,400
HVACdefault
$30,400 new × 85% good × 1.45 allocation
- $22,100
Hardwood & tile floorsdefault
$17,400 new × 88% good × 1.45 allocation
- $10,100
Fireplaces (3)listing
$7,900 new × 88% good × 1.45 allocation
- $15,300
Septic systemlisting
$12,000 new × 88% good × 1.45 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $107,900 | $73,100 | $1,800 | $182,900 |
| 2 | $0 | $0 | $14,700 | $14,700 |
| 3 | $0 | $0 | $14,700 | $14,700 |
| 4 | $0 | $0 | $14,700 | $14,700 |
| 5 | $0 | $0 | $14,700 | $14,700 |
| 6+ | $0 | $0 | $511,700 | $511,700 |
| Total | $107,900 | $73,100 | $572,200 | $753,200 |
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: 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.