
3225 Emerald Springs Loop Rd
Sevierville, TN 37862
$1,050,000
3 bd · 3 ba · 2,466 sqft · Listed 1d ago
View on Realtor.com →Year built
2026
Sqft
2,466
Lot sqft
35,284
HOA / mo
$79
Furnished
No
List date
2026-10-01T18:06:01.000000Z
Revenue
Annual revenue
$74,643
ADR
$312
Occupancy
66%
Cleaning fees (12 mo)
$13,867
Confidence
Low (50.07), 49 comps
Comp revenue range (p25 / median / p75)




Cloudchaser Cabin, Private, New Cabin, 2 Kings, Cozy, Modern, Hot Tub, View, Theater
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.1 mi
Revenue $124,947ADR $417Occ ≈ 82%5★ (3)

Catch & Release; Fishing Pond, Creek, FIOS Wifi Internet, Secluded
Chalet · 3 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $35,527ADR $216Occ ≈ 45%4.9★ (285)


Get Hugged By Comfort - 3-Story Cabin with Rustic
Cabin · 3 bd · 3 ba · sleeps 12 · 0.2 mi
Revenue $23,575ADR $966Occ ≈ 7%4★ (1)



Paradise View Smokies: Awesome Views, Resort Pool, game room, hot tub, Wi-Fi
Cabin · 3 bd · 3 ba · sleeps 10 · 0.2 mi
Revenue $14,503ADR $414Occ ≈ 10%3.8★ (5)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Mountaintop Cabin In Gated Resort Community Cabin | 3 bd · 3 ba · sleeps 12 | $58,300 | $270 | 59% | 4.8★ (198) | 387 ft | AirbnbVrboBooking |
![]() Stunning View | Game Room Fun | Hot Tub & Fire Pit Cabin | 3 bd · 2 ba · sleeps 8 | $107,672 | $334 | 88% | 4.8★ (75) | 495 ft | AirbnbVrbo |
![]() Epic Views • Luxe Retreat • Hot Tub & Theater Cabin | 3 bd · 2 ba · sleeps 8 | $97,892 | $326 | 82% | 5★ (169) | 0.1 mi | AirbnbVrbo |
![]() Cloudchaser Cabin, Private, New Cabin, 2 Kings, Cozy, Modern, Hot Tub, View, Theater Vacation home | 3 bd · 2 ba · sleeps 8 | $124,947 | $417 | 82% | 5★ (3) | 0.1 mi | Booking |
![]() Catch & Release; Fishing Pond, Creek, FIOS Wifi Internet, Secluded Chalet | 3 bd · 2 ba · sleeps 6 | $35,527 | $216 | 45% | 4.9★ (285) | 0.1 mi | Vrbo |
![]() Mtn cabin in Resort/Hottub/Seclu/Theater/pooltable Cabin | 3 bd · 3 ba · sleeps 8 | $74,627 | $310 | 66% | 4.8★ (197) | 0.2 mi | AirbnbVrbo |
![]() Get Hugged By Comfort - 3-Story Cabin with Rustic Cabin | 3 bd · 3 ba · sleeps 12 | $23,575 | $966 | 7% | 4★ (1) | 0.2 mi | Airbnb |
![]() Cabin w Mtn View/Pool Table|Air Hockey|Arcade|Hot Cabin | 3 bd · 3 ba · sleeps 12 | $54,177 | $309 | 48% | 4.2★ (8) | 0.2 mi | AirbnbVrboBooking |
![]() 3BR Luxury Cabin W Hot Tub &breathtaking MTN Views Cabin | 3 bd · 2.5 ba · sleeps 6 | $22,637 | $390 | 16% | 5★ (14) | 0.2 mi | AirbnbVrbo |
![]() Paradise View Smokies: Awesome Views, Resort Pool, game room, hot tub, Wi-Fi Cabin | 3 bd · 3 ba · sleeps 10 | $14,503 | $414 | 10% | 3.8★ (5) | 0.2 mi | Vrbo |
Show all 50 comps

Luxury A-Frame | Hot Tub • Theater • Game Room
House · 3 bd · 3 ba · sleeps 8 · 0.2 mi
Revenue $10,483ADR $386Occ ≈ 7%4.8★ (4)





Amazing VIEWS, Luxury, Hot Tub, Pool Tbl, Theater
Cabin · 3 bd · 3 ba · sleeps 12 · 0.3 mi
Revenue $2,452ADR $240Occ ≈ 3%5★ (1)




Dec Discounts! Pvt Indoor Pool•Hot Tub•Arcades
Cabin · 3 bd · 3 ba · sleeps 12 · 0.3 mi
Revenue $94,163ADR $478Occ ≈ 54%5★ (46)






Relaxing Cabin for Family Trips - View & Fire Pit
Cabin · 3 bd · 2 ba · sleeps 8 · 0.4 mi
Revenue $73,161ADR $290Occ ≈ 69%5★ (192)







Luxury A-Frame | Sleeps 10 + Hot Tub & Views
Cabin · 3 bd · 2 ba · sleeps 10 · 0.4 mi
Revenue $44,358ADR $326Occ ≈ 37%5★ (28)

Above The Clouds by American Patriot Getaways
Vacation home · 3 bd · 4 ba · sleeps 6 · 0.4 mi
Revenue $82,698ADR $350Occ ≈ 65%—


Luxurious Cabin with Hot-Tub, Pool Table and Amazing Hiking Trails in Sevierville, Tennessee
Vacation home · 3 bd · 2 ba · sleeps 10 · 0.4 mi
Revenue $24,446ADR $650Occ ≈ 10%—








Southern Comfort/Hot Tub/Views
Cabin · 3 bd · 3 ba · sleeps 10 · 0.4 mi
Revenue $61,868ADR $427Occ ≈ 40%5★ (14)






New! Waterfall Pool ~Views~Hot Tub~Movie Room
Cabin · 3 bd · 3 ba · sleeps 11 · 0.5 mi
Revenue $152,836ADR $457Occ ≈ 92%5★ (74)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Luxury A-Frame | Hot Tub • Theater • Game Room House | 3 bd · 3 ba · sleeps 8 | $10,483 | $386 | 7% | 4.8★ (4) | 0.2 mi | Airbnb |
![]() Paradise View In The Smokies: Views & Resort Pool Cabin | 3 bd · 3 ba · sleeps 10 | $100,315 | $387 | 71% | 5★ (6) | 0.2 mi | AirbnbVrbo |
![]() Mountain View Cabin Near Pigeon Forge & Gatlinburg Cabin | 3 bd · 3.5 ba · sleeps 10 | $27,470 | $327 | 23% | 4.5★ (4) | 0.2 mi | AirbnbVrboBooking |
![]() Mtn Cabin · Hot Tub · Game Room · Fire Pit Cabin | 3 bd · 2.5 ba · sleeps 10 | $90,863 | $353 | 71% | 4.8★ (143) | 0.2 mi | AirbnbVrbo |
![]() Sugar Splash | Indoor Pool, Hot Tub with views Cabin | 3 bd · 3 ba · sleeps 13 | $61,753 | $450 | 38% | 4.7★ (20) | 0.3 mi | AirbnbVrbo |
![]() Amazing VIEWS, Luxury, Hot Tub, Pool Tbl, Theater Cabin | 3 bd · 3 ba · sleeps 12 | $2,452 | $240 | 3% | 5★ (1) | 0.3 mi | Airbnb |
![]() Smoky Mountain Escape: Theater Room, Hot Tub, Pool Table Cabin | 3 bd · 3 ba · sleeps 8 | $56,207 | $308 | 50% | 4.5★ (33) | 0.3 mi | VrboBooking |
![]() New Cabin! 6 Mi. to PF/Hot tub/EV charger/Gm Rm. Cabin | 3 bd · 2.5 ba · sleeps 8 | $107,986 | $373 | 79% | 4.9★ (88) | 0.3 mi | AirbnbVrbo |
![]() Hidden Haven Cabin | 3 bd · 4 ba · sleeps 8 | $32,856 | $338 | 27% | 5★ (125) | 0.3 mi | AirbnbVrboBooking |
![]() Dec Discounts! Pvt Indoor Pool•Hot Tub•Arcades Cabin | 3 bd · 3 ba · sleeps 12 | $94,163 | $478 | 54% | 5★ (46) | 0.3 mi | Airbnb |
![]() 3 BR w/ Hot Tub, WiFi, Pool Table, Private Cabin | 3 bd · 2.5 ba · sleeps 10 | $84,970 | $339 | 69% | 4.7★ (88) | 0.3 mi | AirbnbVrboBooking |
![]() Emerald Spring's Cabin Cabin | 3 bd · 3 ba · sleeps 8 | $53,696 | $842 | 17% | 5★ (4) | 0.3 mi | AirbnbVrboBooking |
![]() Walk to a 75-ft Waterfall, Firepit, Air Hockey! Cabin | 3 bd · 2.5 ba · sleeps 8 | $32,483 | $294 | 30% | 4.9★ (35) | 0.3 mi | AirbnbVrbo |
![]() 3 BR w/ New Furniture, Hot Tub, Wi-Fi, Pool Access Cabin | 3 bd · 3 ba · sleeps 9 | $65,942 | $309 | 58% | 4.4★ (128) | 0.3 mi | AirbnbVrboBooking |
![]() My Runaway Wagon Retreat - Hot Tub & Mountain View Cabin | 3 bd · 3.5 ba · sleeps 10 | $47,393 | $334 | 39% | 4.6★ (32) | 0.4 mi | AirbnbVrboBooking |
![]() Relaxing Cabin for Family Trips - View & Fire Pit Cabin | 3 bd · 2 ba · sleeps 8 | $73,161 | $290 | 69% | 5★ (192) | 0.4 mi | Airbnb |
![]() Family Cabin / Pool Table / View / Hot Tub Cabin | 3 bd · 2 ba · sleeps 8 | $59,029 | $279 | 58% | 4.8★ (116) | 0.4 mi | AirbnbVrbo |
![]() Fall Cabin w/ Hot Tub, WOW Views, Arcade & Theater Cabin | 3 bd · 3.5 ba · sleeps 12 | $92,901 | $416 | 61% | 5★ (45) | 0.4 mi | AirbnbVrboBooking |
![]() Upscale Getaway-Mtn Views-Hot Tub-Game Rm-Bunks Cabin | 3 bd · 3.5 ba · sleeps 12 | $21,651 | $403 | 15% | 5★ (45) | 0.4 mi | AirbnbVrbo |
![]() New Luxury A-frame-Near Pigeon Forge | Hot Tub Cabin | 3 bd · 2 ba · sleeps 6 | $54,842 | $298 | 50% | 5★ (30) | 0.4 mi | AirbnbVrbo |
![]() Fall Escape with Hot Tub, Games in Quiet Location Cabin | 3 bd · 3 ba · sleeps 8 | $97,832 | $352 | 76% | 5★ (136) | 0.4 mi | AirbnbVrboBooking |
![]() "SmokyMtnBlessing"FreeWiFi,Arcade,Fishing & 2Pools Cabin | 3 bd · 3 ba · sleeps 11 | $54,733 | $353 | 42% | 4.9★ (349) | 0.4 mi | AirbnbVrbo |
![]() Luxury A-Frame | Sleeps 10 + Hot Tub & Views Cabin | 3 bd · 2 ba · sleeps 10 | $44,358 | $326 | 37% | 5★ (28) | 0.4 mi | Airbnb |
![]() Above The Clouds by American Patriot Getaways Vacation home | 3 bd · 4 ba · sleeps 6 | $82,698 | $350 | 65% | — | 0.4 mi | Booking |
![]() *Amazing 3BD+Loft w/ GAMES! HOT TUB + Pool Access* Cabin | 3 bd · 2.5 ba · sleeps 10 | $92,813 | $370 | 69% | 5★ (43) | 0.4 mi | AirbnbVrbo |
![]() Luxurious Cabin with Hot-Tub, Pool Table and Amazing Hiking Trails in Sevierville, Tennessee Vacation home | 3 bd · 2 ba · sleeps 10 | $24,446 | $650 | 10% | — | 0.4 mi | Booking |
![]() Huge Views with Fire Pit, King Beds and Game Room! Cabin | 3 bd · 2.5 ba · sleeps 7 | $70,570 | $301 | 64% | 4.8★ (28) | 0.4 mi | AirbnbVrboBooking |
![]() Talkin' Tennessee| King Beds | Fire Pits | Arcade Cabin | 3 bd · 2.5 ba · sleeps 10 | $88,484 | $340 | 71% | 4.8★ (43) | 0.4 mi | AirbnbVrboBooking |
![]() Indoor Pool Retreat | Theater + Arcade | Playset Cabin | 3 bd · 3.5 ba · sleeps 11 | $115,894 | $511 | 62% | 5★ (109) | 0.4 mi | AirbnbVrbo |
![]() TN Whiskey - 3 BR w/ Hot Tub, Great View, Games! Cabin | 3 bd · 2.5 ba · sleeps 10 | $82,215 | $334 | 67% | 4.8★ (46) | 0.4 mi | AirbnbVrboBooking |
![]() Above the Clouds*Cozy Chalet*Breathtaking Views House | 3 bd · 3.5 ba · sleeps 6 | $60,955 | $332 | 50% | 4.7★ (17) | 0.4 mi | AirbnbVrbo |
![]() Mountain Mist Chalet | 3 bd · 2 ba · sleeps 6 | $36,387 | $204 | 49% | — | 0.4 mi | Booking |
![]() Summer Mountain Getaway | Views, Hot Tub, Games! Cabin | 3 bd · 3 ba · sleeps 10 | $80,895 | $336 | 66% | 4.8★ (69) | 0.4 mi | AirbnbVrboBooking |
![]() Southern Comfort/Hot Tub/Views Cabin | 3 bd · 3 ba · sleeps 10 | $61,868 | $427 | 40% | 5★ (14) | 0.4 mi | Airbnb |
![]() 3 King Suites, Hot Tub, Mt. Views and Privacy Cabin | 3 bd · 3.5 ba · sleeps 8 | $41,173 | $0 | — | 5★ (124) | 0.4 mi | AirbnbVrboBooking |
![]() Okie Dokie Smoky Retreat Cabin | 3 bd · 2 ba · sleeps 13 | $108,427 | $410 | 72% | 4.9★ (150) | 0.5 mi | AirbnbVrbo |
![]() Southern Comfort in the Smokies House | 3 bd · 3 ba · sleeps 10 | $71,130 | $367 | 53% | 4.8★ (33) | 0.5 mi | AirbnbVrbo |
![]() More than a beautiful cabin, It's an Experience! Cabin | 3 bd · 2.5 ba · sleeps 10 | $121,533 | $426 | 78% | 5★ (183) | 0.5 mi | AirbnbVrbo |
![]() “The Nest” - Luxurious Modern A-Frame Cabin | 3 bd · 2 ba · sleeps 6 | $70,080 | $275 | 70% | 4.9★ (29) | 0.5 mi | AirbnbVrbo |
![]() New! Waterfall Pool ~Views~Hot Tub~Movie Room Cabin | 3 bd · 3 ba · sleeps 11 | $152,836 | $457 | 92% | 5★ (74) | 0.5 mi | Airbnb |
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
Est. revenue
$74,643
NOI
$41,848
Cash flow /mo
$3,487
Cash needed
$1,117,500
Cash-on-cash (all cash)
3.7%
ROE (yr 1)
6.6%
Cap rate
4.0%
DSCR
—
Year-1 write-off
$278,445
Year-1 tax shield @ 32%
$89,103
Year-1 return on equity
- Cash flow (annual)$41,848
- Principal paydown (n/a, cash)$0
- Appreciation at%$31,500
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)$14,929
- Platform fees (3% of revenue)$2,239
- Maintenance / capex (5% of revenue)$3,732
- Utilities & supplies$4,200
- HOA$948
- Property tax$447
- Insurance (STR-rated)$6,300
Cash needed to close
- Purchase price (all cash)$1,050,000
- Closing costs (4.0%)$42,000
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$89,103
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
$972,000
Short-life (5/15-yr)
$252,000 · 26%
Year-1 deduction
$278,000
Year-1 tax shield @ 32%
$89,000
Land 7% (county tax record, market value split) · building $720,000 over 39 years · new furniture $26,000
Based on: 2,466 sq ft, built 2026, 3 bd / 3 ba, unfurnished, listing features (hot tub, deck, game room, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $172,000 in year 1 (15% short-life, $55,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $22,200
Kitchen cabinetsdefault
$11,200 new × 100% good × 1.98 allocation
- $18,100
Kitchen countertopsdefault
$9,200 new × 100% good × 1.98 allocation
- $8,500
Decorative trimdefault
$4,300 new × 100% good × 1.98 allocation
- $900
Mirrorsdefault
$500 new × 100% good × 1.98 allocation
- $2,400
Shelvingdefault
$1,200 new × 100% good × 1.98 allocation
- $12,400
Window coverings (25)default
$6,300 new × 100% good × 1.98 allocation
- $31,400
Carpet, vinyl & laminate (100% of floors)listing
$15,900 new × 100% good × 1.98 allocation
- $17,200
Kitchen & laundry equipment plumbingdefault
$8,700 new × 100% good × 1.98 allocation
- $10,400
Kitchen, laundry & data equipment electricaldefault
$5,300 new × 100% good × 1.98 allocation
- $11,300
Appliances (range, microwave, dishwasher, refrigerator)listing
$5,700 new × 100% good × 1.98 allocation
- $17,800
Hot tub (freestanding)listing
$9,000 new × 100% good × 1.98 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $20,400
Paving: driveway & walks (paved)default
$10,300 new × 100% good × 1.98 allocation
- $19,600
Landscaping (typical)default
$9,900 new × 100% good × 1.98 allocation
- $4,800
Patiosdefault
$2,400 new × 100% good × 1.98 allocation
- $54,900
Decks & porches (attached)listing
$27,700 new × 100% good × 1.98 allocation
- $529,600
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$267,800 new × 100% good × 1.98 allocation
- $54,900
Building plumbing & fixturesdefault
$27,800 new × 100% good × 1.98 allocation
- $56,400
Building electrical & lightingdefault
$28,500 new × 100% good × 1.98 allocation
- $54,900
HVACdefault
$27,800 new × 100% good × 1.98 allocation
- $23,700
Septic systemlisting
$12,000 new × 100% good × 1.98 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $178,100 | $99,600 | $800 | $278,400 |
| 2 | $0 | $0 | $18,500 | $18,500 |
| 3 | $0 | $0 | $18,500 | $18,500 |
| 4 | $0 | $0 | $18,500 | $18,500 |
| 5 | $0 | $0 | $18,500 | $18,500 |
| 6+ | $0 | $0 | $645,000 | $645,000 |
| Total | $178,100 | $99,600 | $719,600 | $997,300 |
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.