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Rate 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 8) + 0.75% investor premium

1008 E Foothills Dr

1008 E Foothills Dr

Gatlinburg, TN 37738

$665,000

2 bd · 2 ba · 1,665 sqft · Listed 2d ago

View on Realtor.com →
Negative cash flow

Year built

1973

Sqft

1,665

Lot sqft

56,628

HOA / mo

None

Furnished

No

List date

2026-10-09T18:40:16.000000Z

Revenue

Annual revenue

$56,931

ADR

$243

Occupancy

64%

Cleaning fees (12 mo)

$10,395

Confidence

Med (53.07), 49 comps

Comp revenue range (p25 / median / p75)

$37,615$47,575$62,497

Median revenue of shown comps: $47,575

  • Mountain View Cabin for Couples | HotTub+Fireplace

    Cabin · 2 bd · 2 ba · sleeps 6 · 125 ft

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

    Revenue $77,305ADR $323Occ ≈ 66%5★ (146)

    AirbnbVrbo

  • Mountain views, hot tub, and heart shaped jacuzzi in a cozy 2BR!

    Chalet · 2 bd · 2 ba · sleeps 4 · 374 ft

    Revenue $32,103ADR $177Occ ≈ 50%—

    Booking

  • The Lovers Suite by Ghosal Luxury Lodging

    Vacation home · 2 bd · 1 ba · sleeps 4 · 502 ft

    Revenue $94,202ADR $395Occ ≈ 65%—

    Booking

  • Rustic-Chic Escape w/ Fireplace & Rocking Chairs

    House · 2 bd · 2 ba · sleeps 4 · 0.1 mi

    • A/C
    • Free parking
    • Pets OK
    • Wifi
    • +4

    Revenue $64,709ADR $226Occ ≈ 78%4.7★ (71)

    AirbnbVrboBooking

  • Modern Mt LeConte View, Hot Tub & Spa

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.1 mi

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

    Revenue $32,226ADR $257Occ ≈ 34%5★ (35)

    AirbnbVrbo

  • Pet Friendly | Peaceful & Wooded | 15 Min to Gat

    Cabin · 2 bd · 2 ba · sleeps 4 · 0.1 mi

    • Pool
    • A/C
    • Free parking
    • Pets OK
    • +4

    Revenue $32,171ADR $183Occ ≈ 48%4.8★ (69)

    AirbnbVrbo

  • Mountain views, hot tub, & great deck space!

    Cabin · 2 bd · 2 ba · sleeps 4 · 0.1 mi

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

    Revenue $59,029ADR $349Occ ≈ 46%4.8★ (24)

    AirbnbVrbo

  • Gorgeous View of Smoky Mountains from an oversized hottub - Unmatched Mtn views!

    Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.1 mi

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

    Revenue $57,389ADR $283Occ ≈ 56%4.9★ (385)

    Vrbo

  • Magnificent Cabin with Hot-tub and Hiking Trails Near in Gatlinburg, Tennessee

    Vacation home · 2 bd · 1 ba · sleeps 4 · 0.1 mi

    Revenue $40,973ADR $234Occ ≈ 48%—

    Booking

  • Smoky Mtn NP Hot Tub 4 Miles Downtown Gatlinburg

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.1 mi

    Revenue $58,313ADR $249Occ ≈ 64%4.7★ (132)

    AirbnbVrboBooking

Show 37 more
  • Star Gazer, Hot Tub, Pool Table, 560 FREE tickets each paid day

    Chalet · 2 bd · 1 ba · sleeps 6 · 0.1 mi

    Revenue $57,329ADR $206Occ ≈ 76%—

    Booking

  • Enjoy beautiful views while being close to downtown Gatlinburg!

    Cabin · 2 bd · 2 ba · sleeps 4 · 0.1 mi

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

    Revenue $41,701ADR $166Occ ≈ 69%4.9★ (310)

    Vrbo

  • Bear Crossing - 2 Bedrooms in Gatlinburg!

    Cabin · 2 bd · 2 ba · sleeps 6 · 0.1 mi

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

    Revenue $61,848ADR $250Occ ≈ 68%4.7★ (19)

    AirbnbVrbo

  • 2BR mtn-view cabin w/ Free Attraction Tickets

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

    Revenue $28,370ADR $175Occ ≈ 44%3.2★ (32)

    AirbnbBooking

  • *Charming 2BD Cabin w/ Hot Tub! Games and MORE!*

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

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

    Revenue $39,834ADR $233Occ ≈ 47%4.5★ (28)

    AirbnbVrbo

  • Relax Above the Smokies | Pool Table & HotTub

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

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

    Revenue $57,668ADR $264Occ ≈ 60%4.2★ (57)

    AirbnbVrboBooking

  • Smoky Mountain High: Where the Mountains Lift You

    Cabin · 2 bd · 2 ba · sleeps 4 · 0.2 mi

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

    Revenue $42,157ADR $245Occ ≈ 47%4.6★ (54)

    AirbnbVrboBooking

  • Amazing Views | Hot Tub + Fire Pit | Near Downtown

    Cabin · 2 bd · 2 ba · sleeps 7 · 0.2 mi

    • Hot tub
    • A/C
    • Free parking
    • Wifi
    • +3

    Revenue $101,060ADR $314Occ ≈ 88%5★ (329)

    AirbnbVrboBooking

  • Bootleggers Villa | Hot Tub • Mtn Views • Pet

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

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

    Revenue $24,931ADR $218Occ ≈ 31%4.8★ (20)

    AirbnbVrboBooking

  • Awe-inspiring Octagon near Gatlinburg, king beds

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

    Revenue $43,137ADR $253Occ ≈ 47%4.8★ (528)

    Airbnb

  • Luxury Cabin - Private Indoor Pool, Game & Media

    Cabin · 2 bd · 3 ba · sleeps 8 · 0.2 mi

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

    Revenue $94,538ADR $362Occ ≈ 72%4.7★ (88)

    AirbnbVrboBooking

  • Ole Smokey

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

    • Hot tub
    • A/C
    • Free parking
    • Wifi
    • +3

    Revenue $15,094ADR $173Occ ≈ 24%4.5★ (123)

    AirbnbVrbo

  • Soak up the peace and watch for BEARS!

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

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

    Revenue $35,652ADR $236Occ ≈ 41%5★ (93)

    AirbnbVrbo

  • New Sugarloaf Cabin*Private Pool*Hot Tub*Game Room

    Cabin · 2 bd · 2.5 ba · sleeps 7 · 0.2 mi

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

    Revenue $60,931ADR $344Occ ≈ 49%4.8★ (196)

    AirbnbVrbo

  • 2 Story Smoky View Chalet, Sleeps 6, Cable, Games

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

    Revenue $13,201ADR $146Occ ≈ 25%3.1★ (11)

    AirbnbBooking

  • 2 Kings, Hot Tub & Game Room + Free Tickets

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

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

    Revenue $12,827ADR $207Occ ≈ 17%4.8★ (13)

    AirbnbVrbo

  • Bearfootin - pet friendly & close to town

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

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

    Revenue $65,284ADR $275Occ ≈ 65%4.8★ (320)

    AirbnbVrbo

  • Mountain View|New HotTub|10min2Gatlinburg|GameRoom

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

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

    Revenue $85,980ADR $266Occ ≈ 89%5★ (115)

    AirbnbVrbo

  • Smoky Bears All American Cabin

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

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

    Revenue $47,508ADR $168Occ ≈ 77%4.8★ (588)

    AirbnbVrbo

  • Four Cubs Cabin

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

    Revenue $2,017ADR $325Occ ≈ 2%1★ (1)

    Airbnb

  • Cozy Mountain Escape Near Pigeon Forge/Gatlinburg

    Cabin · 2 bd · 1.5 ba · sleeps 4 · 0.3 mi

    Revenue $39,380ADR $253Occ ≈ 43%4.9★ (104)

    AirbnbVrbo

  • Bear-in-Mind

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

    Revenue $47,392ADR $210Occ ≈ 62%4.8★ (31)

    Airbnb

  • BIG Views | KingBeds | HotTub | 3mi to Gatlinburg!

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

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

    Revenue $74,623ADR $250Occ ≈ 82%5★ (292)

    AirbnbVrbo

  • Breathtaking Mountain View’s with Hot tub

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

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

    Revenue $74,127ADR $227Occ ≈ 89%4.8★ (326)

    Airbnb

  • Amazing Cabin with Fireplace, Fire pit and Hot-tub in Gatlingburg, Tennessee

    Vacation home · 2 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $27,876ADR $969Occ ≈ 8%—

    Booking

  • Gorgeous 2BR Cabin w/HOT TUB 3 Miles to Downtown

    Cabin · 2 bd · 1.5 ba · sleeps 5 · 0.3 mi

    Revenue $55,249ADR $178Occ ≈ 85%5★ (492)

    AirbnbVrbo

  • Amazing views! 10 min to Gatlinburg! Book now!

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

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

    Revenue $46,843ADR $253Occ ≈ 51%5★ (156)

    Airbnb

  • Tucked in the woods - close to Gatlinburg!

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

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

    Revenue $37,615ADR $193Occ ≈ 53%4.8★ (160)

    AirbnbVrbo

  • Embrace the Wild at the "Rustic Bear"

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

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

    Revenue $64,109ADR $248Occ ≈ 71%4.9★ (57)

    AirbnbVrboBooking

  • Duke's Den*Dog Friendly*Hot Tub*Arcade/Pool Table

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

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

    Revenue $47,575ADR $213Occ ≈ 61%4.6★ (24)

    AirbnbVrbo

  • Corduroy Cabin•Close to Gatlinburg & Pigeon Forge

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

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

    Revenue $57,083ADR $287Occ ≈ 54%5★ (55)

    Airbnb

  • Stay in a Yurt! Cozy Comfort & Nature Bliss

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi

    Revenue $59,993ADR $231Occ ≈ 71%4.7★ (124)

    AirbnbVrbo

  • 3 Miles to Gatlinburg with Hot Tub and Fireplace!

    Cabin · 2 bd · 1 ba · sleeps 6 · 0.3 mi

    Revenue $62,024ADR $206Occ ≈ 82%4.9★ (218)

    AirbnbVrbo

  • Firepit, hot tub, comfort, and mountain views!

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

    Revenue $112,679ADR $398Occ ≈ 78%5★ (26)

    AirbnbVrbo

  • Ember Hollow | Hot Tub • Near Gatlinburg • Pets

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

    • A/C
    • Pets OK
    • Wifi
    • Kitchen
    • +1

    Revenue $5,888ADR $189Occ ≈ 9%5★ (3)

    AirbnbVrbo

  • Fun treehouse cabin! Sleeps 6

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

    Revenue $62,497ADR $211Occ ≈ 81%4.8★ (312)

    Airbnb

  • Game Night~Games~Hot Tub~Partial View

    Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.3 mi

    Revenue $39,056ADR $200Occ ≈ 54%4.8★ (141)

    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

Financing
Management
Term

Rate 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 8) + 0.75% investor premium

Est. revenue

$56,931

NOI

$31,914

Cash flow /mo

-$1,052

Cash needed

$214,850

Cash-on-cash

-5.9%

ROE (yr 1)

5.3%

Cap rate

4.8%

DSCR

0.72

Year-1 write-off

$146,524

Year-1 tax shield @ 32%

$46,888

Year-1 return on equity

  • Cash flow (annual)-$12,629
  • Principal paydown$4,044
  • Appreciation at%$19,950
ROE5.3%

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)$11,386
  • Platform fees (3% of revenue)$1,708
  • Maintenance / capex (5% of revenue)$2,847
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$886
  • Insurance (STR-rated)$3,990

Cash needed to close

  • Down payment (25%)$166,250
  • Closing costs (4.0%)$26,600
  • Furnishing (bought new)$22,000

Tax savings if the STR loophole applies

  • Tax shield @ 32%$46,888

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

$432,000

Short-life (5/15-yr)

$124,000 · 29%

Year-1 deduction

$147,000

Year-1 tax shield @ 32%

$47,000

Land 35% (county tax record, market value split) · building $308,000 over 39 years · new furniture $22,000

Based on: 1,665 sq ft, built 1973, 2 bd / 2 ba, unfurnished, listing features (hot tub, deck, patio, game room, fireplace, flooring types, appliance list, septic).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $95,000 in year 1 (17% short-life, $30,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$84,000
  • Kitchen cabinetsdefault

    $9,500 new × 40% good × 2.90 allocation

    $11,000
  • Kitchen countertopsdefault

    $7,700 new × 40% good × 2.90 allocation

    $9,000
  • Decorative trimdefault

    $2,900 new × 40% good × 2.90 allocation

    $3,400
  • Mirrorsdefault

    $300 new × 40% good × 2.90 allocation

    $300
  • Shelvingdefault

    $900 new × 40% good × 2.90 allocation

    $1,000
  • Window coverings (17)default

    $4,300 new × 40% good × 2.90 allocation

    $4,900
  • Kitchen & laundry equipment plumbingdefault

    $7,400 new × 40% good × 2.90 allocation

    $8,500
  • Kitchen, laundry & data equipment electricaldefault

    $4,400 new × 40% good × 2.90 allocation

    $5,200
  • Appliances (range, microwave, disposal, refrigerator, washer, dryer)listing

    $7,100 new × 40% good × 2.90 allocation

    $8,200
  • Hot tub (freestanding)listing

    $9,000 new × 40% good × 2.90 allocation

    $10,400
  • Furniture bought newlisting

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

    $16,000
  • Game-room equipment bought newlisting

    $6,000 new × 100% good · bought separately

    $6,000
15-year land improvements$62,100
  • Paving: driveway & walks (paved)default

    $8,500 new × 50% good × 2.90 allocation

    $12,300
  • Landscaping (typical)default

    $8,100 new × 50% good × 2.90 allocation

    $11,800
  • Patioslisting

    $7,500 new × 50% good × 2.90 allocation

    $10,900
  • Decks & porches (attached)listing

    $18,700 new × 50% good × 2.90 allocation

    $27,200
Building, 39-year$307,600
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $180,700 new × 40% good × 2.90 allocation

    $209,800
  • Building plumbing & fixturesdefault

    $18,700 new × 40% good × 2.90 allocation

    $21,700
  • Building electrical & lightingdefault

    $18,400 new × 40% good × 2.90 allocation

    $21,300
  • HVACdefault

    $18,800 new × 40% good × 2.90 allocation

    $21,800
  • Hardwood & tile floorsdefault

    $10,700 new × 40% good × 2.90 allocation

    $12,400
  • Fireplacelisting

    $2,600 new × 40% good × 2.90 allocation

    $3,100
  • Septic systemlisting

    $12,000 new × 50% good × 2.90 allocation

    $17,400

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$84,000$62,100$300$146,500
2$0$0$7,900$7,900
3$0$0$7,900$7,900
4$0$0$7,900$7,900
5$0$0$7,900$7,900
6+$0$0$275,700$275,700
Total$84,000$62,100$307,600$453,800

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.