Tucked into the rolling hardwood timber of Banks County, Georgia, this 27.66-acre tract is being offered in three ways: the full property, or either of two 13.83-acre halves, giving a buyer the flexibility to take the whole block or scale down to a single homesite. The land is a blank canvas, unimproved and ready for someone looking to build on acreage surrounded by mature hardwoods and mixed pine timber. The terrain rolls gently across the property, with good build sites located close to the road on both halves. A perc test has already been completed and approved for two separate homesites, one on each proposed 13.83-acre tract, which removes a major unknown for anyone planning to build. Power and cable utilities are available at the road, making the site build-ready without the guesswork that often comes with raw land. Road access is a standout feature of this tract. The property carries dual road frontage, with 775+/- feet along Christmas Tree Rd and 313+/- feet along Murray Rd, giving each half of the property its own frontage and its own access point if the land is split. Wildlife is abundant throughout the timber, with deer, turkey, and other game regularly present, making this as much a recreational tract as a building site. The mix of mature hardwoods and pine provides cover and habitat diversity across the property, along with the option to manage the timber long-term. Located in Banks County in the Homer, Georgia area, the property sits within a short drive of Commerce, Baldwin, and Gainesville, with Athens and the I-85 corridor also reachable in under an hour. For a buyer looking for a private, wooded homesite with flexible acreage, established road frontage, and the site work already started, this tract offers a straightforward path to building.