3742 Swearingen Way
Sevierville, TN 37862
$1,075,000
3 bd · 2.5 ba · 2,164 sqft · Listed 1d ago
View on Realtor.com →Year built
2019
Sqft
2,164
Lot sqft
146,797
HOA / mo
None
Furnished
No
List date
2026-10-22T17:04:25.000000Z
Revenue
Annual revenue
$57,891
ADR
$265
Occupancy
60%
Cleaning fees (12 mo)
$10,446
Confidence
Low (40.18), 17 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $44,285
A Clean Comfortable - Secluded w/Mtn VIEWS! 3 Kings! Game-Hot tub-Firepit-Fenced
Cabin · 3 bd · 3 ba · sleeps 10 · 246 ft
Revenue $65,630ADR $296Occ ≈ 61%4.9★ (228)
Rustic Luxe Charm w/ Views, Fireplace & Hot Tub
Cabin · 3 bd · 3.5 ba · sleeps 10 · 0.2 mi
Revenue $18,902ADR $548Occ ≈ 9%—
Peace in the Valley | On Park Boundary!
House · 3 bd · 2 ba · sleeps 8 · 0.4 mi
Revenue $9,340ADR $247Occ ≈ 10%4.7★ (6)
Privacy in the woods Beautiful Porch Farm Access
House · 3 bd · 2 ba · sleeps 8 · 0.5 mi
- A/C
- Free parking
- Wifi
- Kitchen
- +1
Revenue $18,993ADR $211Occ ≈ 25%5★ (19)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
NEW! Big Views~King Bedrooms~Game Room~Hot Tub Cabin | 3 bd · 3 ba · sleeps 10 | $10,190 | $225 | 12% | 4.9★ (233) | 246 ft | AirbnbVrbo |
A Clean Comfortable - Secluded w/Mtn VIEWS! 3 Kings! Game-Hot tub-Firepit-Fenced Cabin | 3 bd · 3 ba · sleeps 10 | $65,630 | $296 | 61% | 4.9★ (228) | 246 ft | Vrbo |
Astonishing Views, Hot Tub, Pool Table Cabin | 3 bd · 2.5 ba · sleeps 10 | $103,463 | $431 | 66% | 5★ (99) | 430 ft | AirbnbVrbo |
Rustic Luxe Charm w/ Views, Fireplace & Hot Tub Cabin | 3 bd · 3.5 ba · sleeps 10 | $18,902 | $548 | 9% | — | 0.2 mi | Vrbo |
Modern Farmhouse w large dog run, fire pit & more Farm stay | 3 bd · 2 ba · sleeps 10 | $30,892 | $205 | 41% | 4.8★ (87) | 0.2 mi | AirbnbVrbo |
Secluded | Fireplace, Firepit, Hot Tub, WiFi! House | 3 bd · 2 ba · sleeps 8 | $51,511 | $239 | 59% | 4.8★ (77) | 0.3 mi | AirbnbVrbo |
Peace in the Valley | On Park Boundary! House | 3 bd · 2 ba · sleeps 8 | $9,340 | $247 | 10% | 4.7★ (6) | 0.4 mi | Airbnb |
Easy Access-FirePit-Hot tub-Porch-Close & Quiet Cabin
| 3 bd · 2 ba · sleeps 6 | $44,285 | $284 | 43% | 5★ (88) | 0.4 mi | AirbnbVrbo |
Privacy in the woods Beautiful Porch Farm Access House
| 3 bd · 2 ba · sleeps 8 | $18,993 | $211 | 25% | 5★ (19) | 0.5 mi | Airbnb |
Escape to Little Sugar Camp, a welcoming Cabin
| 3 bd · 2 ba · sleeps 8 | $10,068 | $285 | 10% | 5★ (3) | 0.5 mi | AirbnbVrbo |
Show 5 more
Little Sugar Camp
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.5 mi
Revenue $55,659ADR $271Occ ≈ 56%4.3★ (3)
Simply Incredible By Avada Properties
Vacation home · 3 bd · 3 ba · sleeps 6 · 0.5 mi
Revenue $78,904ADR $247Occ ≈ 88%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Little Sugar Camp Vacation home | 3 bd · 2 ba · sleeps 8 | $55,659 | $271 | 56% | 4.3★ (3) | 0.5 mi | Booking |
Simply Incredible By Avada Properties Vacation home | 3 bd · 3 ba · sleeps 6 | $78,904 | $247 | 88% | — | 0.5 mi | Booking |
EpicViews+Secluded+HotTub+Theater Cabin | 3 bd · 3 ba · sleeps 10 | $66,145 | $347 | 52% | 5★ (37) | 0.5 mi | AirbnbVrbo |
Little Sugar Camp: Pet Friendly & Free Tickets Cabin | 3 bd · 2 ba · sleeps 8 | $41,660 | $275 | 42% | 4.7★ (104) | 0.6 mi | AirbnbBooking |
*Gorgeous 3BD Cabin w/ VIEWS! Hot Tub + Fire Pit!* Cabin
| 3 bd · 3 ba · sleeps 6 | $86,242 | $289 | 82% | 4.8★ (76) | 0.6 mi | AirbnbVrbo |
Revenue and nightly rate (ADR) are trailing-12-month figures per listing. Occupancy is estimated as revenue ÷ ADR ÷ 365 and can read high when revenue includes cleaning fees.
Cash flow calculator
Rate 8.07% = 7.32% Freddie Mac 30-yr avg (Oct 22) + 0.75% investor premium
Est. revenue
$57,891
NOI
$28,730
Cash flow /mo
-$3,561
Cash needed
$331,250
Cash-on-cash
-12.9%
ROE (yr 1)
-1.2%
Cap rate
2.7%
DSCR
0.40
Year-1 write-off
$215,481
Year-1 tax shield @ 32%
$68,954
Year-1 return on equity
- Cash flow (annual)-$42,735
- Principal paydown$6,642
- Appreciation at%$32,250
Tax savings aren't counted. Turn on “Count tax savings in returns” above if you can use the losses.
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$11,578
- Platform fees (3% of revenue)$1,737
- Maintenance / capex (5% of revenue)$2,895
- Utilities & supplies$4,200
- HOA$0
- Property tax$2,302
- Insurance (STR-rated)$6,450
Cash needed to close
- Down payment (25%)$268,750
- Closing costs (4.0%)$43,000
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$68,954
Property tax, insurance rate and the land/building split come from this listing's county tax record; other assumptions match the daily feed (see tasks/plan.md).
The write-off comes from the cost segregation estimate below. Not tax advice.
Cost segregation estimate
An estimate from the listing: every part of the home is priced from national construction costs, less wear for age, and the price (less land) is spread over the parts in proportion. The headline is what a typical cost seg study would claim for this property. The answers below are optional refinements.
Depreciable basis
$992,000
Short-life (5/15-yr)
$195,000 · 20%
Year-1 deduction
$215,000
Year-1 tax shield @ 32%
$69,000
Land 8% (county tax record, market value split) · building $797,000 over 39 years · new furniture $20,000
Based on: 2,164 sq ft, built 2019, 3 bd / 2.5 ba, unfurnished, listing features (deck, fireplace, stone counters, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $117,000 in year 1 (10% short-life, $37,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $21,400
Kitchen cabinetsdefault
$10,500 new × 72% good × 2.82 allocation
- $21,900
Kitchen countertops (stone)listing
$10,800 new × 72% good × 2.82 allocation
- $7,700
Decorative trimdefault
$3,800 new × 72% good × 2.82 allocation
- $400
Mirrorsdefault
$300 new × 42% good × 2.82 allocation
- $2,400
Shelvingdefault
$1,200 new × 72% good × 2.82 allocation
- $6,200
Window coverings (22)default
$5,500 new × 40% good × 2.82 allocation
- $6,600
Carpet, vinyl & laminate (40% of floors)default
$5,600 new × 42% good × 2.82 allocation
- $19,900
Kitchen & laundry equipment plumbingdefault
$8,200 new × 86% good × 2.82 allocation
- $12,000
Kitchen, laundry & data equipment electricaldefault
$5,000 new × 86% good × 2.82 allocation
- $9,100
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 42% good × 2.82 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $19,600
Paving: driveway & walks (paved)default
$9,600 new × 72% good × 2.82 allocation
- $18,900
Landscaping (typical)default
$9,300 new × 72% good × 2.82 allocation
- $4,300
Patiosdefault
$2,100 new × 72% good × 2.82 allocation
- $44,700
Decks & porches (attached)listing
$24,300 new × 65% good × 2.82 allocation
- $586,000
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$234,900 new × 88% good × 2.82 allocation
- $59,200
Building plumbing & fixturesdefault
$24,400 new × 86% good × 2.82 allocation
- $60,000
Building electrical & lightingdefault
$24,700 new × 86% good × 2.82 allocation
- $44,700
HVACdefault
$24,400 new × 65% good × 2.82 allocation
- $17,000
Hardwood & tile floorsdefault
$8,400 new × 72% good × 2.82 allocation
- $5,400
Fireplacelisting
$2,600 new × 72% good × 2.82 allocation
- $24,400
Septic systemlisting
$12,000 new × 72% good × 2.82 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $127,100 | $87,500 | $900 | $215,500 |
| 2 | $0 | $0 | $20,400 | $20,400 |
| 3 | $0 | $0 | $20,400 | $20,400 |
| 4 | $0 | $0 | $20,400 | $20,400 |
| 5 | $0 | $0 | $20,400 | $20,400 |
| 6+ | $0 | $0 | $714,100 | $714,100 |
| Total | $127,100 | $87,500 | $796,600 | $1,011,300 |
Model-based estimate, not an engineered cost segregation study. The IRS doesn’t approve studies; get a professional study before filing. Using these losses against W-2 income needs the short-term rental exception (average stay ≤7 days + material participation). The 39-year building life applies because stays average under 30 days, a separate test (27.5 years for a long-term rental). Federal only: California, Georgia and Wisconsin disallow bonus depreciation, Ohio adds back 5/6 of it, and Tennessee has no personal income tax. Not tax advice.
Market note
STR allowed in most of Sevier County; inside Gatlinburg city limits only in overnight-rental zones.