1008 E Foothills Dr
Gatlinburg, TN 37738
$665,000
2 bd · 2 ba · 1,665 sqft · Listed 2d ago
View on Realtor.com →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)
Median revenue of shown comps: $47,575
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%—
The Lovers Suite by Ghosal Luxury Lodging
Vacation home · 2 bd · 1 ba · sleeps 4 · 502 ft
Revenue $94,202ADR $395Occ ≈ 65%—
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)
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%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Mountain View Cabin for Couples | HotTub+Fireplace Cabin
| 2 bd · 2 ba · sleeps 6 | $77,305 | $323 | 66% | 5★ (146) | 125 ft | AirbnbVrbo |
Mountain views, hot tub, and heart shaped jacuzzi in a cozy 2BR! Chalet | 2 bd · 2 ba · sleeps 4 | $32,103 | $177 | 50% | — | 374 ft | Booking |
The Lovers Suite by Ghosal Luxury Lodging Vacation home | 2 bd · 1 ba · sleeps 4 | $94,202 | $395 | 65% | — | 502 ft | Booking |
Rustic-Chic Escape w/ Fireplace & Rocking Chairs House
| 2 bd · 2 ba · sleeps 4 | $64,709 | $226 | 78% | 4.7★ (71) | 0.1 mi | AirbnbVrboBooking |
Modern Mt LeConte View, Hot Tub & Spa Cabin
| 2 bd · 2 ba · sleeps 6 | $32,226 | $257 | 34% | 5★ (35) | 0.1 mi | AirbnbVrbo |
Pet Friendly | Peaceful & Wooded | 15 Min to Gat Cabin
| 2 bd · 2 ba · sleeps 4 | $32,171 | $183 | 48% | 4.8★ (69) | 0.1 mi | AirbnbVrbo |
Mountain views, hot tub, & great deck space! Cabin
| 2 bd · 2 ba · sleeps 4 | $59,029 | $349 | 46% | 4.8★ (24) | 0.1 mi | AirbnbVrbo |
Gorgeous View of Smoky Mountains from an oversized hottub - Unmatched Mtn views! Cabin
| 2 bd · 2.5 ba · sleeps 6 | $57,389 | $283 | 56% | 4.9★ (385) | 0.1 mi | Vrbo |
Magnificent Cabin with Hot-tub and Hiking Trails Near in Gatlinburg, Tennessee Vacation home | 2 bd · 1 ba · sleeps 4 | $40,973 | $234 | 48% | — | 0.1 mi | Booking |
Smoky Mtn NP Hot Tub 4 Miles Downtown Gatlinburg Cabin
| 2 bd · 1.5 ba · sleeps 4 | $58,313 | $249 | 64% | 4.7★ (132) | 0.1 mi | 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%—
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)
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)
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)
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%—
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)
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)
Fun treehouse cabin! Sleeps 6
Cabin · 2 bd · 2 ba · sleeps 6 · 0.3 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $62,497ADR $211Occ ≈ 81%4.8★ (312)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Star Gazer, Hot Tub, Pool Table, 560 FREE tickets each paid day Chalet | 2 bd · 1 ba · sleeps 6 | $57,329 | $206 | 76% | — | 0.1 mi | Booking |
Enjoy beautiful views while being close to downtown Gatlinburg! Cabin
| 2 bd · 2 ba · sleeps 4 | $41,701 | $166 | 69% | 4.9★ (310) | 0.1 mi | Vrbo |
Bear Crossing - 2 Bedrooms in Gatlinburg! Cabin
| 2 bd · 2 ba · sleeps 6 | $61,848 | $250 | 68% | 4.7★ (19) | 0.1 mi | AirbnbVrbo |
2BR mtn-view cabin w/ Free Attraction Tickets Cabin | 2 bd · 2 ba · sleeps 6 | $28,370 | $175 | 44% | 3.2★ (32) | 0.2 mi | AirbnbBooking |
*Charming 2BD Cabin w/ Hot Tub! Games and MORE!* Cabin
| 2 bd · 2 ba · sleeps 8 | $39,834 | $233 | 47% | 4.5★ (28) | 0.2 mi | AirbnbVrbo |
Relax Above the Smokies | Pool Table & HotTub Cabin
| 2 bd · 2 ba · sleeps 6 | $57,668 | $264 | 60% | 4.2★ (57) | 0.2 mi | AirbnbVrboBooking |
Smoky Mountain High: Where the Mountains Lift You Cabin
| 2 bd · 2 ba · sleeps 4 | $42,157 | $245 | 47% | 4.6★ (54) | 0.2 mi | AirbnbVrboBooking |
Amazing Views | Hot Tub + Fire Pit | Near Downtown Cabin
| 2 bd · 2 ba · sleeps 7 | $101,060 | $314 | 88% | 5★ (329) | 0.2 mi | AirbnbVrboBooking |
Bootleggers Villa | Hot Tub • Mtn Views • Pet Cabin
| 2 bd · 2 ba · sleeps 6 | $24,931 | $218 | 31% | 4.8★ (20) | 0.2 mi | AirbnbVrboBooking |
Awe-inspiring Octagon near Gatlinburg, king beds Cabin | 2 bd · 2 ba · sleeps 6 | $43,137 | $253 | 47% | 4.8★ (528) | 0.2 mi | Airbnb |
Luxury Cabin - Private Indoor Pool, Game & Media Cabin
| 2 bd · 3 ba · sleeps 8 | $94,538 | $362 | 72% | 4.7★ (88) | 0.2 mi | AirbnbVrboBooking |
Ole Smokey Cabin
| 2 bd · 2 ba · sleeps 6 | $15,094 | $173 | 24% | 4.5★ (123) | 0.2 mi | AirbnbVrbo |
Soak up the peace and watch for BEARS! Cabin
| 2 bd · 2 ba · sleeps 6 | $35,652 | $236 | 41% | 5★ (93) | 0.2 mi | AirbnbVrbo |
New Sugarloaf Cabin*Private Pool*Hot Tub*Game Room Cabin
| 2 bd · 2.5 ba · sleeps 7 | $60,931 | $344 | 49% | 4.8★ (196) | 0.2 mi | AirbnbVrbo |
2 Story Smoky View Chalet, Sleeps 6, Cable, Games Cabin | 2 bd · 2 ba · sleeps 6 | $13,201 | $146 | 25% | 3.1★ (11) | 0.2 mi | AirbnbBooking |
2 Kings, Hot Tub & Game Room + Free Tickets Cabin
| 2 bd · 2 ba · sleeps 6 | $12,827 | $207 | 17% | 4.8★ (13) | 0.2 mi | AirbnbVrbo |
Bearfootin - pet friendly & close to town Cabin
| 2 bd · 2 ba · sleeps 6 | $65,284 | $275 | 65% | 4.8★ (320) | 0.2 mi | AirbnbVrbo |
Mountain View|New HotTub|10min2Gatlinburg|GameRoom Cabin
| 2 bd · 2 ba · sleeps 8 | $85,980 | $266 | 89% | 5★ (115) | 0.2 mi | AirbnbVrbo |
Smoky Bears All American Cabin Cabin
| 2 bd · 2 ba · sleeps 8 | $47,508 | $168 | 77% | 4.8★ (588) | 0.3 mi | AirbnbVrbo |
Four Cubs Cabin House | 2 bd · 2 ba · sleeps 8 | $2,017 | $325 | 2% | 1★ (1) | 0.3 mi | Airbnb |
Cozy Mountain Escape Near Pigeon Forge/Gatlinburg Cabin
| 2 bd · 1.5 ba · sleeps 4 | $39,380 | $253 | 43% | 4.9★ (104) | 0.3 mi | AirbnbVrbo |
Bear-in-Mind Cabin | 2 bd · 2 ba · sleeps 6 | $47,392 | $210 | 62% | 4.8★ (31) | 0.3 mi | Airbnb |
BIG Views | KingBeds | HotTub | 3mi to Gatlinburg! Cabin
| 2 bd · 2 ba · sleeps 4 | $74,623 | $250 | 82% | 5★ (292) | 0.3 mi | AirbnbVrbo |
Breathtaking Mountain View’s with Hot tub Cabin
| 2 bd · 2 ba · sleeps 6 | $74,127 | $227 | 89% | 4.8★ (326) | 0.3 mi | Airbnb |
Amazing Cabin with Fireplace, Fire pit and Hot-tub in Gatlingburg, Tennessee Vacation home | 2 bd · 2 ba · sleeps 6 | $27,876 | $969 | 8% | — | 0.3 mi | Booking |
Gorgeous 2BR Cabin w/HOT TUB 3 Miles to Downtown Cabin
| 2 bd · 1.5 ba · sleeps 5 | $55,249 | $178 | 85% | 5★ (492) | 0.3 mi | AirbnbVrbo |
Amazing views! 10 min to Gatlinburg! Book now! Cabin
| 2 bd · 2 ba · sleeps 6 | $46,843 | $253 | 51% | 5★ (156) | 0.3 mi | Airbnb |
Tucked in the woods - close to Gatlinburg! Cabin
| 2 bd · 2 ba · sleeps 4 | $37,615 | $193 | 53% | 4.8★ (160) | 0.3 mi | AirbnbVrbo |
Embrace the Wild at the "Rustic Bear" Cabin
| 2 bd · 2 ba · sleeps 8 | $64,109 | $248 | 71% | 4.9★ (57) | 0.3 mi | AirbnbVrboBooking |
Duke's Den*Dog Friendly*Hot Tub*Arcade/Pool Table Cabin
| 2 bd · 2 ba · sleeps 6 | $47,575 | $213 | 61% | 4.6★ (24) | 0.3 mi | AirbnbVrbo |
Corduroy Cabin•Close to Gatlinburg & Pigeon Forge Cabin
| 2 bd · 2 ba · sleeps 8 | $57,083 | $287 | 54% | 5★ (55) | 0.3 mi | Airbnb |
Stay in a Yurt! Cozy Comfort & Nature Bliss Cabin
| 2 bd · 1.5 ba · sleeps 6 | $59,993 | $231 | 71% | 4.7★ (124) | 0.3 mi | AirbnbVrbo |
3 Miles to Gatlinburg with Hot Tub and Fireplace! Cabin
| 2 bd · 1 ba · sleeps 6 | $62,024 | $206 | 82% | 4.9★ (218) | 0.3 mi | AirbnbVrbo |
Firepit, hot tub, comfort, and mountain views! Cabin
| 2 bd · 2 ba · sleeps 6 | $112,679 | $398 | 78% | 5★ (26) | 0.3 mi | AirbnbVrbo |
Ember Hollow | Hot Tub • Near Gatlinburg • Pets Cabin
| 2 bd · 2 ba · sleeps 6 | $5,888 | $189 | 9% | 5★ (3) | 0.3 mi | AirbnbVrbo |
Fun treehouse cabin! Sleeps 6 Cabin
| 2 bd · 2 ba · sleeps 6 | $62,497 | $211 | 81% | 4.8★ (312) | 0.3 mi | Airbnb |
Game Night~Games~Hot Tub~Partial View Cabin
| 2 bd · 1.5 ba · sleeps 6 | $39,056 | $200 | 54% | 4.8★ (141) | 0.3 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
Est. revenue
$56,931
NOI
$31,914
Cash flow /mo
$2,660
Cash needed
$713,600
Cash-on-cash (all cash)
4.5%
ROE (yr 1)
7.3%
Cap rate
4.8%
DSCR
—
Year-1 write-off
$146,524
Year-1 tax shield @ 32%
$46,888
Year-1 return on equity
- Cash flow (annual)$31,914
- Principal paydown (n/a, cash)$0
- Appreciation at%$19,950
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
- Purchase price (all cash)$665,000
- 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.
- $11,000
Kitchen cabinetsdefault
$9,500 new × 40% good × 2.90 allocation
- $9,000
Kitchen countertopsdefault
$7,700 new × 40% good × 2.90 allocation
- $3,400
Decorative trimdefault
$2,900 new × 40% good × 2.90 allocation
- $300
Mirrorsdefault
$300 new × 40% good × 2.90 allocation
- $1,000
Shelvingdefault
$900 new × 40% good × 2.90 allocation
- $4,900
Window coverings (17)default
$4,300 new × 40% good × 2.90 allocation
- $8,500
Kitchen & laundry equipment plumbingdefault
$7,400 new × 40% good × 2.90 allocation
- $5,200
Kitchen, laundry & data equipment electricaldefault
$4,400 new × 40% good × 2.90 allocation
- $8,200
Appliances (range, microwave, disposal, refrigerator, washer, dryer)listing
$7,100 new × 40% good × 2.90 allocation
- $10,400
Hot tub (freestanding)listing
$9,000 new × 40% good × 2.90 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $12,300
Paving: driveway & walks (paved)default
$8,500 new × 50% good × 2.90 allocation
- $11,800
Landscaping (typical)default
$8,100 new × 50% good × 2.90 allocation
- $10,900
Patioslisting
$7,500 new × 50% good × 2.90 allocation
- $27,200
Decks & porches (attached)listing
$18,700 new × 50% good × 2.90 allocation
- $209,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$180,700 new × 40% good × 2.90 allocation
- $21,700
Building plumbing & fixturesdefault
$18,700 new × 40% good × 2.90 allocation
- $21,300
Building electrical & lightingdefault
$18,400 new × 40% good × 2.90 allocation
- $21,800
HVACdefault
$18,800 new × 40% good × 2.90 allocation
- $12,400
Hardwood & tile floorsdefault
$10,700 new × 40% good × 2.90 allocation
- $3,100
Fireplacelisting
$2,600 new × 40% good × 2.90 allocation
- $17,400
Septic systemlisting
$12,000 new × 50% good × 2.90 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 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.