The short answer
Yes, with a county licence
Outside town limits you can build a rental cabin, but Union County licenses short-term rentals and sets standards.
- Property tax
- 0.45%
- of market value a year
- Occupancy tax
- 5%
- paid by guests
- Towns covered
- 1
- Blairsville
Outside town limits
Union County requires a short-term rental licence (since April 2023), renewed every July 31. Each owner can hold at most 2 licences countywide, and a licence doesn't transfer on sale: a buyer has 15 days after closing to apply. Guests are capped at 2 per septic-permitted bedroom plus 2, up to 15.
Town by town
Town limits matter more than the mailing address: many lots with a town address are actually in the county.
Blairsville
AllowedNo separate City of Blairsville short-term rental rules found; county licensing and taxes apply. Confirm with the city.
Taxes
Property tax (about 0.45% a year)
About 11.4 mills (2024, county + schools). Georgia taxes 40% of market value (no homestead exemption on a rental). About 0.45% a year; Blairsville adds its own millage.
Occupancy tax (5%)
5% county short-term rental / hotel-motel excise tax, filed monthly. 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 Union County and the town before you buy.