521 Jefferson Rd
Gatlinburg, TN 37738
$494,900
3 bd · 2 ba · 2,384 sqft · Listed 1d ago
View on Realtor.com →Year built
1999
Sqft
2,384
Lot sqft
37,897
HOA / mo
$58
Furnished
No
List date
2026-10-18T13:57:33.000000Z
Revenue
Annual revenue
$65,217
ADR
$312
Occupancy
57%
Cleaning fees (12 mo)
$10,890
Confidence
Low (36.59), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $61,598
Creekside Cabin with Fishing | Fish House, 3 Bed
Cabin · 3 bd · 3 ba · sleeps 8 · 0.2 mi
Revenue $47,245ADR $253Occ ≈ 51%4.5★ (75)
Amazing Views
Cabin · 3 bd · 3 ba · sleeps 10 · 0.3 mi
Revenue $28,438ADR $392Occ ≈ 20%4.7★ (62)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Creekside Cabin with Fishing | Fish House, 3 Bed Cabin | 3 bd · 3 ba · sleeps 8 | $47,245 | $253 | 51% | 4.5★ (75) | 0.2 mi | Vrbo |
Firefly Creek, Free Tickets, Hot Tub, On a Creek Cabin | 3 bd · 2 ba · sleeps 10 | $101,187 | $413 | 67% | 4.9★ (23) | 0.2 mi | AirbnbVrbo |
Amazing Views Cabin | 3 bd · 3 ba · sleeps 10 | $28,438 | $392 | 20% | 4.7★ (62) | 0.3 mi | Airbnb |
Cozy Koala Getaway: G'burg's Hidden Gem-Large Hm. Chalet | 3 bd · 3 ba · sleeps 10 | $85,723 | $276 | 85% | 4.7★ (104) | 0.3 mi | AirbnbVrbo |
Mountain Views, Hot Tub, Bowling, Fire Pit, Grill House | 3 bd · 3 ba · sleeps 9 | $98,157 | $334 | 81% | 5★ (43) | 0.3 mi | AirbnbVrbo |
The Smoky Mountain Retreat: A 5-Star Dream Escape Cabin | 3 bd · 3 ba · sleeps 9 | $73,446 | $447 | 45% | 4.8★ (81) | 0.3 mi | AirbnbVrbo |
Amazing Views Cabin | 3 bd · 3 ba · sleeps 10 | $66,699 | $327 | 56% | 4.8★ (29) | 0.3 mi | AirbnbVrbo |
Toowamba's Upscale Escape - G'burg's Top Cabins Cabin | 3 bd · 3 ba · sleeps 10 | $58,237 | $396 | 40% | 4.8★ (181) | 0.3 mi | AirbnbVrbo |
Victoria: Secluded Cabins Amidst Nature's Beauty Cabin | 3 bd · 2.5 ba · sleeps 10 | $50,030 | $409 | 34% | 4.7★ (167) | 0.3 mi | AirbnbVrbo |
Guest Favorite! Boomerang Cabin | Gated | Sleeps 6 Cabin | 3 bd · 3 ba · sleeps 6 | $73,833 | $405 | 50% | 4.8★ (77) | 0.3 mi | AirbnbVrbo |
Show 36 more
Mt. LeConte Views! 3 King Suites, Hot Tub, Fire Pit, Game Loft Great Location!
Cabin · 3 bd · 3 ba · sleeps 7 · 0.4 mi
Revenue $94,303ADR $422Occ ≈ 61%5★ (91)
MISTY HOLLOW - AMAZING 3 Bed/3 Bath with PERFECT Location! Hot tub, Pool Table!
Cabin · 3 bd · 3 ba · sleeps 10 · 0.4 mi
Revenue $68,213ADR $332Occ ≈ 56%5★ (58)
Sweet Serenity in Gatlinburg, TN
Chalet · 3 bd · 2 ba · sleeps 9 · 0.5 mi
Revenue $27,109ADR $226Occ ≈ 33%4.8★ (215)
Sunset Cove - Sleeps 8-10 - Quiet 3-bed - Quick access Gatlinburg & Pigeon Forge
House · 3 bd · 2 ba · sleeps 8 · 0.6 mi
Revenue $2,086ADR $298Occ ≈ 2%—
Strollin' Bear
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.6 mi
Revenue $42,165ADR $255Occ ≈ 45%4★ (2)
Black Gold by American Patriot Getaways
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $77,334ADR $247Occ ≈ 86%—
Wiley's Bend cabin
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $3,186ADR $506Occ ≈ 2%—
Breathtaking Spacious Cabin with Jacuzzi and Foosball Table in Tennessee
Vacation home · 3 bd · 2 ba · sleeps 7 · 0.7 mi
Revenue $11,942ADR $544Occ ≈ 6%—
Breathtaking Spacious Cabin with Jacuzzi and Foosball Table in Tennessee
Cabin · 3 bd · 2 ba · sleeps 7 · 0.7 mi
Revenue $9,396ADR $375Occ ≈ 7%—
Smoky Mist Ridge - New! Relaxing Luxury Getaway!
Cabin · 3 bd · 2 ba · sleeps 7 · 0.7 mi
Revenue $50,098ADR $0Occ ≈ —5★
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Kookaburra Oasis - Peaceful Gated Retreat Cabin | 3 bd · 3 ba · sleeps 10 | $55,299 | $396 | 38% | 4.8★ (115) | 0.3 mi | AirbnbVrbo |
Cozy Chalet w/ a View, Seasonal resort pool, Cabin | 3 bd · 3 ba · sleeps 8 | $86,115 | $300 | 79% | 4.8★ (56) | 0.4 mi | AirbnbVrbo |
Mt. LeConte Views! 3 King Suites, Hot Tub, Fire Pit, Game Loft Great Location! Cabin | 3 bd · 3 ba · sleeps 7 | $94,303 | $422 | 61% | 5★ (91) | 0.4 mi | Vrbo |
Luxury! 3 Masters! Spa Bathrooms! 11 Fireplaces! Cabin | 3 bd · 3 ba · sleeps 8 | $177,697 | $530 | 92% | 5★ (102) | 0.4 mi | AirbnbVrbo |
MISTY HOLLOW - AMAZING 3 Bed/3 Bath with PERFECT Location! Hot tub, Pool Table! Cabin | 3 bd · 3 ba · sleeps 10 | $68,213 | $332 | 56% | 5★ (58) | 0.4 mi | Vrbo |
Mtn View+5 mi to GSMNP+Kids’ Loft+Fire Pit+Hot Tub Cabin | 3 bd · 2 ba · sleeps 8 | $80,066 | $306 | 72% | 5★ (208) | 0.4 mi | AirbnbVrbo |
Freshly Renovated! Pickleball, Hot Tub, & Game Rm! Cabin | 3 bd · 3 ba · sleeps 10 | $97,562 | $376 | 71% | 5★ (69) | 0.4 mi | AirbnbVrbo |
3 Mi to Gatlinburg! Hot Tub • Theater • Views Cabin | 3 bd · 2 ba · sleeps 8 | $72,354 | $318 | 62% | 4.8★ (283) | 0.5 mi | AirbnbVrbo |
Whiskey Bear Creek Sauna, Pool, Balconies, Jacuzzi Cabin | 3 bd · 2.5 ba · sleeps 10 | $44,804 | $311 | 39% | 4.8★ (143) | 0.5 mi | AirbnbVrbo |
Sweet Serenity in Gatlinburg, TN Chalet | 3 bd · 2 ba · sleeps 9 | $27,109 | $226 | 33% | 4.8★ (215) | 0.5 mi | Airbnb |
Creekside Hideaway BRAND NEW 2025! Cabin | 3 bd · 2.5 ba · sleeps 8 | $54,768 | $319 | 47% | 4.8★ (37) | 0.5 mi | AirbnbVrbo |
3 BR: Chalet Village, WiFi, Hot Tub, Freet Tickets Cabin | 3 bd · 2 ba · sleeps 10 | $67,637 | $306 | 61% | 4.7★ (123) | 0.5 mi | AirbnbVrboBooking |
Breath of Heaven Cabin | 3 bd · 2 ba · sleeps 6 | $62,377 | $274 | 62% | 4.8★ (129) | 0.5 mi | AirbnbVrboBooking |
*Relaxing 3BD w/ Hot Tub | FirePit + Pool Access* Cabin | 3 bd · 2 ba · sleeps 10 | $24,920 | $283 | 24% | 4.9★ (10) | 0.5 mi | AirbnbVrbo |
Pinecrest: 6 person special offer Cabin | 3 bd · 3 ba · sleeps 6 | $60,819 | $250 | 67% | 5★ (69) | 0.5 mi | AirbnbVrbo |
Luxury Cabin w hot tub + amazing view - Gatlinburg Cabin | 3 bd · 2.5 ba · sleeps 10 | $2,046 | $1,023 | 1% | 5★ (53) | 0.5 mi | AirbnbVrbo |
Serenity Sunrise- Mtn VIEWS- Fire Pit- Gameroom Cabin | 3 bd · 3 ba · sleeps 8 | $115,453 | $485 | 65% | 5★ (126) | 0.6 mi | AirbnbVrbo |
Strollin' Bear: Free Attraction Tickets House | 3 bd · 2 ba · sleeps 8 | $8,361 | $348 | 7% | 4.5★ (16) | 0.6 mi | AirbnbVrbo |
Sunset Cove - Sleeps 8-10 - Quiet 3-bed - Quick access Gatlinburg & Pigeon Forge House | 3 bd · 2 ba · sleeps 8 | $2,086 | $298 | 2% | — | 0.6 mi | Vrbo |
Strollin' Bear Vacation home | 3 bd · 2 ba · sleeps 8 | $42,165 | $255 | 45% | 4★ (2) | 0.6 mi | Booking |
Strollin' Bear: Free Attraction Tickets, Hot Tub, Arcade Game, Pool Access & Mountain Views House | 3 bd · 2 ba · sleeps 8 | $31,362 | $288 | 30% | 3.4★ (12) | 0.6 mi | VrboBooking |
Sunset Cove, 3-bed, Hot Tub! Arcade & Bunks! House | 3 bd · 2 ba · sleeps 8 | $11,832 | $261 | 12% | 4.8★ (8) | 0.6 mi | AirbnbVrbo |
Black Gold by American Patriot Getaways Vacation home | 3 bd · 2 ba · sleeps 6 | $77,334 | $247 | 86% | — | 0.6 mi | Booking |
Gatlinburg Oasis•Mountain Views•Heated Pool•Arcade Cabin | 3 bd · 2.5 ba · sleeps 8 | $79,301 | $393 | 55% | 4.8★ (49) | 0.6 mi | AirbnbVrbo |
Wiley's Bend cabin Vacation home | 3 bd · 2 ba · sleeps 6 | $3,186 | $506 | 2% | — | 0.6 mi | Booking |
Wiley's Bend | New Cabin| Hot Tub | Mins to Cabin | 3 bd · 2 ba · sleeps 6 | $11,079 | $305 | 10% | 5★ (2) | 0.6 mi | AirbnbVrboBooking |
Old Smoky Bliss -Gatlinburg House | 3 bd · 3 ba · sleeps 10 | $21,563 | $258 | 23% | 4.8★ (170) | 0.6 mi | AirbnbVrbo |
Mountain views * 2 Hot tubs * Deck * 3 Clubhouses Chalet | 3 bd · 2 ba · sleeps 6 | $71,002 | $290 | 67% | 4.9★ (166) | 0.7 mi | AirbnbVrboBooking |
Secluded Cabin! 3 Master Suites! Wow View! Hot Tub Cabin | 3 bd · 3 ba · sleeps 6 | $143,809 | $437 | 90% | 5★ (364) | 0.7 mi | AirbnbVrbo |
5* LuxeCabin~View~Hot Tub~FireTable~GmRm~PS5~Bears Cabin | 3 bd · 3 ba · sleeps 10 | $111,945 | $393 | 78% | 5★ (105) | 0.7 mi | AirbnbVrbo |
Breathtaking Spacious Cabin with Jacuzzi and Foosball Table in Tennessee Vacation home | 3 bd · 2 ba · sleeps 7 | $11,942 | $544 | 6% | — | 0.7 mi | Booking |
Breathtaking Spacious Cabin with Jacuzzi and Foosball Table in Tennessee Cabin | 3 bd · 2 ba · sleeps 7 | $9,396 | $375 | 7% | — | 0.7 mi | Vrbo |
Smoky Mist Ridge - New! Relaxing Luxury Getaway! Cabin | 3 bd · 2 ba · sleeps 7 | $50,098 | $0 | — | 5★ | 0.7 mi | Vrbo |
July family getaway-hot tub, arcade, air hockey Cabin | 3 bd · 2.5 ba · sleeps 8 | $70,661 | $314 | 62% | 5★ (177) | 0.7 mi | AirbnbVrbo |
Smoky Mist Ridge – Hot Tub, Game Loft, Views Cabin | 3 bd · 2.5 ba · sleeps 7 | $88,345 | $388 | 62% | 5★ (108) | 0.7 mi | AirbnbVrboBooking |
Kickback Kabin | Mnt Views + Hot Tub Cabin | 3 bd · 2 ba · sleeps 6 | $46,000 | $290 | 43% | 4.1★ (59) | 0.7 mi | AirbnbVrboBooking |
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 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 15) + 0.75% investor premium
Est. revenue
$65,217
NOI
$37,729
Cash flow /mo
$382
Cash needed
$163,021
Cash-on-cash
2.8%
ROE (yr 1)
13.8%
Cap rate
7.6%
DSCR
1.14
Year-1 write-off
$104,798
Year-1 tax shield @ 32%
$33,535
Year-1 return on equity
- Cash flow (annual)$4,579
- Principal paydown$3,010
- Appreciation at%$14,847
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)$13,043
- Platform fees (3% of revenue)$1,957
- Maintenance / capex (5% of revenue)$3,261
- Utilities & supplies$4,200
- HOA$696
- Property tax$1,362
- Insurance (STR-rated)$2,969
Cash needed to close
- Down payment (25%)$123,725
- Closing costs (4.0%)$19,796
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$33,535
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
$422,000
Short-life (5/15-yr)
$85,000 · 20%
Year-1 deduction
$105,000
Year-1 tax shield @ 32%
$34,000
Land 15% (county tax record, market value split) · building $337,000 over 39 years · new furniture $20,000
Based on: 2,384 sq ft, built 1999, 3 bd / 2 ba, unfurnished, listing features (deck, fireplace, flooring types, appliance list, septic, wooded lot).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $62,000 in year 1 (10% short-life, $20,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $7,900
Kitchen cabinetsdefault
$11,000 new × 40% good × 1.79 allocation
- $6,500
Kitchen countertopsdefault
$9,000 new × 40% good × 1.79 allocation
- $3,000
Decorative trimdefault
$4,200 new × 40% good × 1.79 allocation
- $200
Mirrorsdefault
$300 new × 40% good × 1.79 allocation
- $900
Shelvingdefault
$1,200 new × 40% good × 1.79 allocation
- $4,300
Window coverings (24)default
$6,000 new × 40% good × 1.79 allocation
- $5,500
Carpet, vinyl & laminate (50% of floors)listing
$7,700 new × 40% good × 1.79 allocation
- $7,100
Kitchen & laundry equipment plumbingdefault
$8,600 new × 46% good × 1.79 allocation
- $4,300
Kitchen, laundry & data equipment electricaldefault
$5,200 new × 46% good × 1.79 allocation
- $5,800
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)listing
$8,100 new × 40% good × 1.79 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $9,100
Paving: driveway & walks (paved)default
$10,100 new × 50% good × 1.79 allocation
- $4,400
Landscaping (minimal)listing
$4,900 new × 50% good × 1.79 allocation
- $2,100
Patiosdefault
$2,400 new × 50% good × 1.79 allocation
- $24,000
Decks & porches (attached)listing
$26,800 new × 50% good × 1.79 allocation
- $255,200
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$259,000 new × 55% good × 1.79 allocation
- $22,100
Building plumbing & fixturesdefault
$26,900 new × 46% good × 1.79 allocation
- $22,700
Building electrical & lightingdefault
$27,500 new × 46% good × 1.79 allocation
- $19,200
HVACdefault
$26,900 new × 40% good × 1.79 allocation
- $5,500
Hardwood & tile floorsdefault
$7,700 new × 40% good × 1.79 allocation
- $1,900
Fireplacelisting
$2,600 new × 40% good × 1.79 allocation
- $10,700
Septic systemlisting
$12,000 new × 50% good × 1.79 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $64,900 | $39,600 | $400 | $104,800 |
| 2 | $0 | $0 | $8,600 | $8,600 |
| 3 | $0 | $0 | $8,600 | $8,600 |
| 4 | $0 | $0 | $8,600 | $8,600 |
| 5 | $0 | $0 | $8,600 | $8,600 |
| 6+ | $0 | $0 | $302,400 | $302,400 |
| Total | $64,900 | $39,600 | $337,400 | $441,800 |
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.