The short answer
Generally yes, outside strict towns
Outside town limits, Plotnomics found no county ban on short-term rentals: register for occupancy tax and check HOA covenants.
- Property tax
- 0.37%
- of market value a year
- Occupancy tax
- 5%
- paid by guests
- Towns covered
- 2
- Hiawassee, Young Harris
Outside town limits
Outside city limits, Plotnomics found no Towns County short-term rental permit or ordinance: register for hotel-motel tax with the county. Confirm with the county and check HOA and lake-community covenants.
Town by town
Town limits matter more than the mailing address: many lots with a town address are actually in the county.
Hiawassee
AllowedNo City of Hiawassee short-term rental permit found; 8% city hotel-motel tax applies. Confirm zoning with City Hall.
Young Harris
AllowedNo Young Harris short-term rental permit found; confirm with the city.
Taxes
Property tax (about 0.37% a year)
About 9.3 mills (2024, county + schools). Georgia taxes 40% of market value (no homestead exemption on a rental). About 0.37% a year; Hiawassee and Young Harris add their own millage.
Occupancy tax (5%)
5% county hotel-motel tax (Hiawassee 8%). 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.
Researched October 2026. Rules change often and this isn't legal advice: confirm with Towns County and the town before you buy.