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2335 Willow Ln

2335 Willow Ln

Sevierville, TN 37862

$850,000

2 bd · 2.5 ba · 2,576 sqft · Listed 7d ago

View on Realtor.com →

Year built

2022

Sqft

2,576

Lot sqft

38,333

HOA / mo

$113

Furnished

No

List date

2026-11-05T18:20:37.000000Z

Revenue

Annual revenue

$59,644

ADR

$252

Occupancy

65%

Cleaning fees (12 mo)

$10,687

Confidence

Low (40.67), 49 comps

Comp revenue range (p25 / median / p75)

$32,982$46,216$70,142

Median revenue of shown comps: $43,502

  • Willow Haven

    Cabin · 2 bd · 2 ba · sleeps 4 · 52 ft

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $14,896ADR $226Occ ≈ 18%5★ (5)

    AirbnbVrboBooking

  • Willow Lane Hideaway - Resort Family Cabins

    Cabin · 2 bd · 2 ba · sleeps 4 · 279 ft

    Revenue $68,223ADR $277Occ ≈ 67%5★ (6)

    Airbnb

  • Willow Lane Hideaway

    Vacation home · 2 bd · 2 ba · sleeps 4 · 413 ft

    Revenue $46,444ADR $313Occ ≈ 41%—

    Booking

  • Luxury Cabin, Hot Tub & Games

    House · 2 bd · 2 ba · sleeps 6 · 525 ft

    • Hot tub
    • A/C
    • Free parking
    • Wifi
    • +5

    Revenue $81,124ADR $297Occ ≈ 75%5★ (104)

    AirbnbVrbo

  • Mnt Views, Indoor Pool & Hot Tub

    Cabin · 2 bd · 2.5 ba · sleeps 8 · 0.2 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $112,859ADR $420Occ ≈ 74%5★ (163)

    AirbnbVrbo

  • Modern Lodge | Resort | Hot Tub | Free WiFi

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.2 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $33,769ADR $277Occ ≈ 33%5★ (2)

    AirbnbVrboBooking

  • WEARS VALLEY-CLOSE TO ALL ATTRACTIONS! 2 BR 2 BA LOG CABIN, Sleeps 6!"LAZY BEAR"

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $26,483ADR $276Occ ≈ 26%4.7★ (22)

    Vrbo

  • Everwell | Wellness Retreat| MTN Views | Dogs Wlcm

    Cabin · 2 bd · 2.5 ba · sleeps 4 · 0.3 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +5

    Revenue $140,693ADR $446Occ ≈ 86%5★ (59)

    Airbnb

  • Laurel House TN. Serenity, security & privacy.

    House · 2 bd · 2 ba · sleeps 8 · 0.3 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $18,739ADR $237Occ ≈ 22%5★ (13)

    AirbnbVrboBooking

  • Brand New Cabin Near Dollywood Hot Tub Fire Pit

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $41,729ADR $279Occ ≈ 41%5★ (8)

    Delisted

Show 35 more
  • Luxury Chalet | Private Pool | Resort Amenities

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.3 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $84,294ADR $395Occ ≈ 58%5★ (16)

    AirbnbVrbo

  • Lovely 2BD Cabin | Hot Tub + FirePit + Pool Access

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.3 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $36,836ADR $279Occ ≈ 36%4.8★ (21)

    AirbnbVrbo

  • New Smoky Mtn Cabin • Hot Tub & Views

    House · 2 bd · 2.5 ba · sleeps 4 · 0.3 mi

    • Hot tub
    • A/C
    • Wifi
    • Kitchen
    • +3

    Revenue $15,134ADR $237Occ ≈ 17%5★ (17)

    Airbnb

  • Secluded/2King/2FullBa/HotTub/MtnViews&GatedResort

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.3 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +7

    Revenue $54,403ADR $264Occ ≈ 56%4.5★ (83)

    AirbnbVrboBooking

  • Close'nSecluded*PRIVATE RESORT*HotTub*Views*CABIN

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.3 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $32,982ADR $218Occ ≈ 41%4.8★ (297)

    AirbnbVrbo

  • Luxury Cabin | Private Pool | Game Room

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.4 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $105,938ADR $393Occ ≈ 74%4.8★ (10)

    AirbnbVrbo

  • A new luxury cabin. Great views and location!

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.4 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $70,142ADR $365Occ ≈ 53%5★ (25)

    Airbnb

  • Modern Cabin | Sunset Mountain Views | Hot Tub

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.4 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $98,910ADR $282Occ ≈ 96%5★ (367)

    Airbnb

  • High Top Cabin| King Beds | Fire Pits | Arcade

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.4 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $64,132ADR $257Occ ≈ 68%4.5★ (40)

    AirbnbVrboBooking

  • Aqua Quest: Make a Splash, Rain or Shine

    Cabin · 2 bd · 2.5 ba · sleeps 8 · 0.4 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $87,339ADR $394Occ ≈ 61%4.8★ (10)

    AirbnbVrbo

  • Bears Hideaway Pet friendly

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.5 mi

    • Hot tub
    • Pool
    • Free parking
    • Pets OK
    • +5

    Revenue $23,571ADR $187Occ ≈ 35%4.7★ (90)

    Vrbo

  • Scenic Mountain View Cabin w/GameRoom-Pool-Hot Tub

    Cabin · 2 bd · 2.5 ba · sleeps 8 · 0.5 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +7

    Revenue $138,154ADR $514Occ ≈ 74%4.9★ (107)

    AirbnbVrboBooking

  • Two bed cabin with King Beds, WI-FI, hot tub, view

    Cabin · 2 bd · 2 ba · sleeps 5 · 0.5 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +4

    Revenue $31,142ADR $233Occ ≈ 37%4.9★ (129)

    AirbnbVrboBooking

  • "Angel's Place" 2 Bedroom Cabin

    House · 2 bd · 2 ba · sleeps 8 · 0.5 mi

    Revenue $39,314ADR $485Occ ≈ 22%—

    Delisted

  • Creekbend – Creek, Hot Tub, Fire Pit & Resort Fun

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.5 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $40,354ADR $294Occ ≈ 38%4.5★ (10)

    AirbnbVrboBooking

  • 2BR, hot tub, gated mountain community.

    Cabin · 2 bd · 2.5 ba · sleeps 8 · 0.5 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $33,912ADR $230Occ ≈ 40%4.6★ (42)

    AirbnbVrboBooking

  • *Mtn Views* Secluded Cabin, x2 King Suites Hot Tub

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.5 mi

    Revenue $43,502ADR $185Occ ≈ 64%4.9★ (102)

    Airbnb

  • Incredible Wooden Cabin with Game Room and Barbecue in Sevierville, Tennessee

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.5 mi

    Revenue $29,564ADR $1,170Occ ≈ 7%—

    Booking

  • Tennessee 2 BR/2 Bath/Pigeon Forge (3195 Es)

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.5 mi

    • Pool
    • A/C
    • Free parking
    • Wifi
    • +2

    Revenue $30,057ADR $199Occ ≈ 41%4.8★ (4)

    AirbnbVrboBooking

  • Tennessee 2 BR/2 Bath/Pigeon Forge (3195 Es)

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.5 mi

    • Pool
    • A/C
    • Free parking
    • Wifi
    • +2

    Revenue $32,374ADR $198Occ ≈ 45%—

    Airbnb

  • Hot Tub & Whirlpool Tub-Wooded-Honeymoon Cabin

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.5 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $40,070ADR $221Occ ≈ 50%4.5★ (48)

    AirbnbVrboBooking

  • Secluded Cabin in Wears Valley | Sleeps 6

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +4

    Revenue $48,218ADR $258Occ ≈ 51%4.3★ (7)

    AirbnbVrbo

  • New 2 BR w/ Hot Tub, Pool Table, Resort, WiFi

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    Revenue $26,915ADR $249Occ ≈ 30%4.5★ (35)

    Delisted

  • Secluded Hot Tub Cabin Near Waterfall, Fireplace

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.6 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +6

    Revenue $75,029ADR $264Occ ≈ 78%5★ (254)

    AirbnbVrbo

  • New Hot Tub Cabin Near Waterfall, Hiking, Arcade

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.6 mi

    • Hot tub
    • A/C
    • Free parking
    • Pets OK
    • +6

    Revenue $58,901ADR $229Occ ≈ 70%5★ (163)

    AirbnbVrbo

  • LUX 2 BR -Hot Tub, Pool Table, Resort Amenities

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Wifi
    • +4

    Revenue $41,044ADR $208Occ ≈ 54%4★ (3)

    AirbnbVrboBooking

  • New! 2BR w/Hot Tub*Firepit*Games*Walk to Waterfall

    Cabin · 2 bd · 2.5 ba · sleeps 8 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $27,293ADR $276Occ ≈ 27%5★ (16)

    AirbnbVrbo

  • NEW! Modern Cabin | Firepit | Hot Tub | Games

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +7

    Revenue $10,433ADR $343Occ ≈ 8%5★ (5)

    AirbnbVrbo

  • New A-Frame! 7 Mi. to PF/Hot Tub/EV charger/View!

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.6 mi

    Revenue $103,425ADR $377Occ ≈ 75%5★ (42)

    Airbnb

  • Heavenly Views + Spa + Games + Killer Design!

    House · 2 bd · 3 ba · sleeps 6 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $79,731ADR $307Occ ≈ 71%5★ (80)

    AirbnbVrboBooking

  • Charming Private 2-bed Log Cabin Sleeps 8

    Vacation home · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    Revenue $46,216ADR $255Occ ≈ 50%—

    Booking

  • Sip your coffee in the rocking chairs while enjoying the serene Mountain View’s.

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +6

    Revenue $58,072ADR $197Occ ≈ 81%3.8★ (14)

    Vrbo

  • Mtn Views | Sleeps 8, Hot Tub | Pool & Tennis

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +5

    Revenue $60,083ADR $217Occ ≈ 76%4.5★ (55)

    AirbnbVrbo

  • Private 2BR/2BA-HT & Pool Table-Pet Friendly!

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    • Hot tub
    • Pool
    • A/C
    • Free parking
    • +7

    Revenue $49,525ADR $192Occ ≈ 71%4.8★ (135)

    Airbnb

  • Hot tub, Games, and Seclusion! - At Last

    Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi

    Revenue $43,393ADR $225Occ ≈ 53%4.8★ (41)

    Delisted

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

Financing
Management

Est. revenue

$59,644

NOI

$28,970

Cash flow /mo

$2,414

Cash needed

$900,000

Cash-on-cash (all cash)

3.2%

ROE (yr 1)

6.1%

Cap rate

3.4%

DSCR

—

Year-1 write-off

$206,920

Year-1 tax shield @ 32%

$66,214

Year-1 return on equity

  • Cash flow (annual)$28,970
  • Principal paydown (n/a, cash)$0
  • Appreciation at%$25,500
ROE6.1%

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)$11,929
  • Platform fees (3% of revenue)$1,789
  • Maintenance / capex (5% of revenue)$2,982
  • Utilities & supplies$4,200
  • HOA$1,356
  • Property tax$3,318
  • Insurance (STR-rated)$5,100

Cash needed to close

  • Purchase price (all cash)$850,000
  • Closing costs (4.0%)$34,000
  • Furnishing (bought new)$16,000

Tax savings if the STR loophole applies

  • Tax shield @ 32%$66,214

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

$832,000

Short-life (5/15-yr)

$190,000 · 23%

Year-1 deduction

$207,000

Year-1 tax shield @ 32%

$66,000

Land 2% (county tax record, market value split) · building $642,000 over 39 years · new furniture $16,000

Based on: 2,576 sq ft, built 2022, 2 bd / 2.5 ba, unfurnished, listing features (hot tub, deck, flooring types, appliance list, septic).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $124,000 in year 1 (13% short-life, $40,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$127,800
  • Kitchen cabinetsdefault

    $11,400 new × 84% good × 1.84 allocation

    $17,700
  • Kitchen countertopsdefault

    $9,400 new × 84% good × 1.84 allocation

    $14,500
  • Decorative trimdefault

    $4,500 new × 84% good × 1.84 allocation

    $7,000
  • Mirrorsdefault

    $300 new × 67% good × 1.84 allocation

    $400
  • Shelvingdefault

    $900 new × 84% good × 1.84 allocation

    $1,400
  • Window coverings (26)default

    $6,500 new × 60% good × 1.84 allocation

    $7,200
  • Carpet, vinyl & laminate (100% of floors)listing

    $16,600 new × 67% good × 1.84 allocation

    $20,300
  • Kitchen & laundry equipment plumbingdefault

    $8,900 new × 92% good × 1.84 allocation

    $15,100
  • Kitchen, laundry & data equipment electricaldefault

    $5,400 new × 92% good × 1.84 allocation

    $9,100
  • Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing

    $7,700 new × 67% good × 1.84 allocation

    $9,400
  • Hot tub (freestanding)listing

    $9,000 new × 60% good × 1.84 allocation

    $9,900
  • Furniture bought newlisting

    $16,000 new × 100% good · bought separately

    $16,000
15-year land improvements$78,400
  • Paving: driveway & walks (paved)default

    $10,500 new × 84% good × 1.84 allocation

    $16,200
  • Landscaping (typical)default

    $10,100 new × 84% good × 1.84 allocation

    $15,600
  • Patiosdefault

    $2,500 new × 84% good × 1.84 allocation

    $3,900
  • Decks & porches (attached)listing

    $29,000 new × 80% good × 1.84 allocation

    $42,600
Building, 39-year$641,600
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $280,300 new × 93% good × 1.84 allocation

    $480,700
  • Building plumbing & fixturesdefault

    $29,000 new × 92% good × 1.84 allocation

    $49,100
  • Building electrical & lightingdefault

    $29,900 new × 92% good × 1.84 allocation

    $50,600
  • HVACdefault

    $29,000 new × 80% good × 1.84 allocation

    $42,700
  • Septic systemlisting

    $12,000 new × 84% good × 1.84 allocation

    $18,500

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$127,800$78,400$700$206,900
2$0$0$16,400$16,400
3$0$0$16,400$16,400
4$0$0$16,400$16,400
5$0$0$16,400$16,400
6+$0$0$575,100$575,100
Total$127,800$78,400$641,600$847,800

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.