Can you build an Airbnb cabin in Gilmer County, GA?

Outside town limits

Outside city limits, Gilmer County requires an annual short-term rental host licence for each home ($225 new, $300 renewal) with a fire marshal safety inspection, a 24/7 local contact and an occupancy cap of 2 guests per bedroom plus 2 (limited by the septic permit). Hotel-motel tax is filed monthly by the 20th, even with no bookings. Amendments were heard in October 2026.

Town by town

Town limits matter more than the mailing address: many lots with a town address are actually in the county.

• Ellijay

  Restricted

  Inside the City of Ellijay, short-term rentals are mainly limited to the Central Business District; most residential zones don't allow them. A city business licence and STR permit are needed (City Hall 706-635-7430).

• East Ellijay

  Permit and rules

  East Ellijay is a separate city with its own licence rules and a 3% hotel-motel tax; confirm with City Hall.

Taxes

Property tax (about 0.59% a year)

About 14.7 mills (2024, county + schools). Georgia taxes 40% of market value (no homestead exemption on a rental). About 0.59% a year; Ellijay and East Ellijay add their own millage.

Occupancy tax (8%)

8% county hotel-motel tax (Ellijay 8%, East Ellijay 3%). Plus Georgia's $5 per night state fee and about 7% sales tax; Airbnb and Vrbo collect most of these.

Check before you buy land here

• Zoning and the short-term rental rules for the exact parcel (town limits matter more than the mailing address).
• HOA covenants and deed restrictions: they can ban rentals even where the county allows them.
• Septic: a soil evaluation and septic permit from the county Environmental Health office (Georgia DPH).
• Year-round legal road access, and a recorded easement if it isn't on a state road.
• Slope: steep lots can add $50k–150k in site work, driveway and foundation.
• Well depth and power: ask neighbours and the electric co-op what it cost them.