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.