Sky Valley is a mountain city in far northeast Rabun County, Georgia, tucked into a high valley on the northwest slopes of Rabun Bald, the state's second-highest peak. Its northern boundary touches the Georgia–North Carolina state line, and the community sits at roughly 3,500 feet of elevation, giving it the distinction of being the highest-elevation incorporated city in Georgia. The community took shape around Sky Valley Resort, established in 1969, which brought golf, tennis, and swimming to the mountain setting. The city was formally incorporated in March 1978. Sky Valley shares the 30537 ZIP code with neighboring Dillard, and the two communities, along with Clayton and Tiger, form the string of small mountain towns that define Rabun County's upper reaches. Sky Valley's population of about 480 year-round residents swells during the warmer months, when part-time residents and vacationers arrive to enjoy the cool mountain climate. The housing mix reflects this rhythm, combining private single-family homes, condominium developments, and timeshare accommodations, with many properties serving as second homes. The setting is the defining feature of life here. Cooler summers than the Georgia lowlands, forested slopes, and long views toward the Blue Ridge shape the day-to-day experience. Rabun County's geography of high ridges, streams, and waterfalls gives the area an identity built around the outdoors, and the county has been recognized as the waterfall capital of Georgia. Economically, Sky Valley revolves around its resort, tourism, and second-home ownership rather than a traditional commercial base. Residents and visitors reach services, dining, and shops in nearby Dillard and Clayton, the county seat, while the larger mountain resort communities of Highlands and Cashiers, North Carolina, lie just across the state line. For homebuyers, Sky Valley represents the resort end of the Rabun County market — a place defined less by year-round commerce and more by elevation, views, cool mountain air, and access to the recreational amenities and public lands that surround the city on all sides.