Y O U R S I E R R A N E V A D A S A N C T U A R Y - 2 2 0 . 8 9 A C R E S · 2 0 2 2 C U S T O M H O M E · 4 5 M I N U T E S T O 
Y O S E M I T E 
For the buyer ready to trade coastal density for horizon-whether that&#039;s a Bay Area or a Los Angeles professional 
reconsidering the math on California urban life, or an international buyer placing US real estate at the center of 
a broader global strategy-this is what the other side looks like. Two hundred twenty acres of private foothills 
in Madera County, California, anchored by a 2022 custom home, a million-gallon pond, and a Williamson Act tax 
shelter most owners never get to inherit. Forty-five minutes to the south gate of Yosemite National Park. Two 
and a half hours from the San Francisco Bay Area. A property at this scale, with new construction included and 
Tax-sheltered land at the heart of the structure rarely comes to market in this region. 
This is a Sierra Nevada holding with built-in tax efficiency and real structural flexibility. A retreat for now. An 
ultimate residence for when you&#039;re ready. And a strategic California real estate asset for the long term. 
T H E O P P O R T U N I T Y - R E T R E A T T O D A Y, O P T I O N S F O R T O M O R R O W 
The buyer who fits this property is typically already known to them. For coastal-California families, that&#039;s a 
couple with significant home equity, looking to acquire a true mountain sanctuary before the next round of 
insurance-driven price discovery rolls through the foothills. For international buyers-from London and Geneva 
to Dubai and Singapore, Mexico City to São Paulo - it&#039;s a strategic placement of capital into a Yosemiteadjacent California asset: a recognized global lifestyle destination, a stable USD-denominated holding, and a 
property with built-in tax efficiency for owners who hold it long. Some buyers will use this as a weekend or 
extended-stay retreat. Others will relocate full-time on a one- to two-year horizon. A growing number are 
exploring short-term rental income as a longer-arc play, with patience to navigate the Williamson Act process- 
covered in detail below-that governs use of the land. The structure of this property supports every version of 
that plan. 
T H E H O M E - 2 , 4 5 8 S Q F T , B U I L T 2 0 2 2 , B U I L T T O L A S T 
Modern, turnkey, and free of deferred maintenance. Four bedrooms, three full bathrooms, 2,458 square feet of 
thoughtfully designed living space. High-end finishes throughout. Most importantly: built to current California standards. 
energy and fire-resistance standards. In the post-Palisades, post-Eaton insurance market, this is no longer an 
Aesthetic preference is the difference between an insurable asset and an uninsurable one. Older foothill 
Homes are getting non-renewed by the major carriers. This one was engineered to current code from day one. 
Immediate occupancy. No build cycles, no supply-chain headaches, no surprise punch lists. 
T H E S H O P - F U L L B A T H , P R E - P L U M B E D F O R A D U C O N V E R S I O N 
The oversized metal shop is far more than equipment storage. It includes its own full bathroom and is preplumbed for conversion into an Additional Dwelling Unit (ADU). For the right buyer, this is a meaningful value-add opportunity-a guest house, in-law space, caretaker quarters, or a separately rentable unit upon County 
permitting. As a working structure, it serves equally well for ranch equipment, vehicle storage, a remote-work 
studio, or a dedicated workshop separated entirely from the main residence. 
W A T E R and P O W E R - T H E S A N C T U A R Y A D V A N T A G E 
The one-million-gallon pond is the property&#039;s most strategically valuable amenity, and it functions on two levels 
at once. First, lifestyle: kayaking, fishing, swimming, and the kind of golden-hour reflections that justify the 
entire purchase decision on their own. Second, ecosystem: the pond draws wildlife year-round and creates the 
privacy soundscape that small parcels simply cannot reproduce. 
Rooftop solar combined with a full backup generator delivers true off-grid capability. When the next public 
Safety power shutoff rolls through the foothills; you won&#039;t notice. When utility costs spike, you&#039;re insulated. For 
buyers who have spent the last five years watching the grid get less reliable and the bills get larger, this matters. 
T H E L A N D - T H R E E P A R C E L S, O N E H O L D I N G 
The 220.89 acres are held across three separate contiguous Assessor&#039;s parcels-a structural advantage that few 
comparable properties offer the following: 
• APN 055-200-079 - 86.06 acres, improved. Contains the residence and metal shop. 
• APN 055-200-083 - 72.81 acres, vacant. Pond, raw grazing land, and recreational trails. 
• APN 055-200-084 - 62.02 acres, vacant. Raw grazing land and trails with perimeter fencing. 
Rolling Sierra Nevada foothill terrain with panoramic views from every aspect. Cattle grazing is currently in place 
across the unimproved parcels, maintaining the land in productive use and supporting the property&#039;s Williamson 
Act while standing. 
T H E W I L L I A M S O N A C T-T A X S H E L T E R N O W, O P T I O N A L I T Y O V E R T I M E 
The property is enrolled in a California Land Conservation Act (Williamson Act) contract that conveys with the 
sale. For buyers who plan to use the property as a primary residence, second home, or family retreat, the 
contract is straightforward upside: the underlying acreage is assessed based on agricultural value rather than 
residential market value, sheltering annual property tax exposure well below what a comparable unrestricted 
$1.65M California holding would generate. The 134+ acres on the two vacant parcels alone deliver meaningful 
carrying-cost reduction year after year. 
For buyers evaluating short-term rental income, the path is real but requires honest due diligence. Under 
Madera County&#039;s STR ordinance, short-term rental operation is generally incompatible with land held under an 
active Williamson Act contract. A buyer pursuing STR has three options, and the right one depends on the timeline. 
and risk tolerance: 
Compatibility review. Before assuming cancellation is required, a buyer should obtain a written interpretation 
from Madera County Planning on whether the intended use is permitted under the existing contract as-is. Some 
Uses may be compatible depending on parcel structure, contract type, and zoning. This is the lowest-cost first 
step and the one most buyers skip. 
Nonrenewal. Filed with the County, this stops the contract from automatically renewing and returns the land to 
unrestricted use at the end of the contract&#039;s remaining term-typically nine years. Annual taxes step up 
gradually during the nonrenewal period. Low-cost, low-risk, but slow. Best fit for buyers who want preserved 
flexibility without paying the cancellation fee. 
Cancellation. The only path to immediate non-agricultural use. Cancellation is a discretionary entitlement 
subject to Board of Supervisors approval, public notice, likely CEQA review, and required county findings. The 
cancellation fee equals 12.5% of the unrestricted fair market value of the cancelled land (25% if the contract is a 
Farmland Security Zone contract - buyer to verify type with Madera County). Add application fees, legal and 
consulting costs, and a realistic six- to twelve-month timeline. Approval is not guaranteed: California 
Government Code § 51282 specifies that the existence of a more profitable use, on its own, is not sufficient 
grounds for cancellation. 
Whichever path applies, a buyer should confirm the current contract type (standard Williamson Act vs. Farmland 
Security Zone), request a written compatibility determination from Madera County Planning, and allocate 
entitlement risk and costs clearly in the purchase agreement. This is exactly the kind of structural detail that 
deserves a real conversation with County Planning and a real estate attorney experienced in Williamson Act 
matters before the deal is structured. 
For buyers who are not pursuing STR-and that is most buyers in this profile-the Williamson Act is 
straightforward upside: ongoing tax shelter on 220 acres that otherwise would be assessed near residential 
market value. 
I N V E S T M E N T F L E X I B I L I T Y 
The three-parcel structure unlocks exit strategies that single-APN properties cannot match. Hold all 220.89 acres 
as a private estate with full Williamson Act tax shelter. Pursue the Williamson Act process on the improved 
parcel only - preserving tax efficiency on the two vacant parcels while opening a longer-term path to STR. Sell 
off either vacant parcel individually to recoup capital while retaining the hub. Carve out distinct building sites for 
a private compound. Land-bank the additional acreage for long-term appreciation as a Yosemite corridor. 
inventory continues to compress. A same-road active land listing currently trades at a meaningfully higher peracre rate for less than a quarter of the acreage offered here - supporting strong relative value at the current list 
price. 
T H E L I F E S T Y L E - T R A D E T R A F F I C F O R H O R I Z O N 
Forty-five minutes to the south gate of Yosemite National Park. The full Yosemite, Sequoia, and Sierra National 
Forest recreational ecosystem is at your doorstep - hiking, climbing, fly fishing, kayaking, skiing in season. On 
the property itself: ATV trails, deer and wild pig, fishing the pond, and miles of private hiking with sweeping 
foothill vistas. The hot tub and outdoor living areas catch sunrise and sunset across the rolling hills. This is the 
version of California life that the coastal corridors stopped offering somewhere around 2015. 
L O C A T I O N and A C C E S S 
Raymond, California sits at the eastern edge of Madera County in the Sierra Nevada foothills - close enough to 
Yosemite to make day trips routine, far enough from coastal density to deliver real privacy and space. Two and a 
half hours from the San Francisco Bay Area via Highway 99. Approximately four to five hours from Los Angeles. 
Fresno Yosemite International Airport-with onward connections via SFO and LAX to every major global hub- 
is roughly an hour south. For international buyers, door-to-door travel from London, Frankfurt, Dubai, Hong 
Kong, Sydney, or Mexico City is comparable to other premier mountain destinations in the Western United States. 
States. 
W H O T H I S P R O P E R T Y I S F O R 
• Coastal-California buyers (Bay Area, Los Angeles, San Diego, Santa Barbara) with significant cash or equity, 
ready to acquire a mountain sanctuary while coastal property values remain elevated. 
• International buyers across Europe, the United Kingdom, the Middle East, Asia-Pacific, and Latin America 
seeking a Yosemite-adjacent California asset for personal use, multi-generational family stays, or a USD-denominated holding with long-term tax efficiency. 
• Buyers seeking a second home or retreat that can become their primary residence on their own timeline 
without buyer&#039;s remorse if life accelerates. 
• Buyers exploring STR income as a longer-arc play, with patience to navigate Williamson Act compatibility 
review, nonrenewal, or cancellation with Madera County Planning before STR operation can begin. 
• Wildfire-displaced or insurance-pressured coastal owners seeking a turnkey, code-compliant, water-secure, 
off-grid-capable foothill retreat with immediate occupancy. 
• Multi-generational buyers planning a private compound across distinct building sites. 
This is a complete Sierra Nevada holding - land, infrastructure, water, energy, ongoing tax efficiency, and 
Yosemite-adjacent recreation - assembled and ready for the right buyer. Marketed by the Sharp Mountain 
Homes Team through eXp Realty&#039;s global network - tens of thousands of agents across more than two dozen 
countries on five continents - purpose-built to surface this property to qualified buyers wherever in the world 
They live. Showings by appointment to qualified buyers (cash or land-loan pre-approval required). Contact the 
listing agent for the full marketing package, drone video, parcel maps, comp analysis, and a written Williamson 
Act briefing covering compatibility, nonrenewal, and cancellation pathways for buyers evaluating STR.

Leonard Sharp

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