220 acres. 2022 home. 45 minutes to Yosemite. Williamson Act tax shelter. Three separate parcels totaling 220.89 acres, anchored by a 4-bed, 3-bath luxury home built in 2022 - a rare Sierra Nevada retreat with scale, modern construction, and tax-sheltered land, within a Saturday drive of the Bay Area and a manageable drive from LA. The 2,458 sqft home offers high-end finishes throughout with zero deferred maintenance, built to current California fire-resistance standards. The oversized metal shop includes its own full bathroom and is pre-plumbed for ADU conversion - strong future income potential. Solar system plus a backup generator deliver true off-grid capability. Miles of private hiking trails and large hot tub. Panoramic Sierra Nevada foothill views from every angle. The three-parcel structure is the strategic advantage: 86.06-acre improved parcel with house and shop, plus two adjoining vacant parcels at 72.81 and 62.02 acres. Hold all three, sell separately, or carve out a private compound across distinct building sites. Cattle grazing currently in place. Williamson Act contract conveys for ongoing tax shelter. STR requires Madera County review - buyer to confirm compatibility, nonrenewal, or cancellation path (cancellation is discretionary entitlement). Suitable as a primary residence, mountain retreat, equestrian property, or phased development. 45 min to Yosemite's south gate; 2.5 hrs from Bay Area.