Easy To Build Lot. Stunning Long Range views from this 1.07 acre tract located in Headwaters at Banner Elk. Seclusion while still having great neighbors! Headwaters is a premier, gated community with exciting amenities such as the clubhouse, which features a gourmet kitchen, spacious great room, dining room, game room, fitness center and theater. Parks, a tennis court and walking trails await your pleasure. Headwaters is a short drive to downtown Banner Elk, which has skiing, restaurants, mountain biking, shopping, summer theater and concerts. Unfortunately, aerial maps and photos do not adequately show the toporaphy of the land levels which afford this lot more seclusion than the image might convey.