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Rate 8.03% = 7.28% Freddie Mac 30-yr avg (Oct 1) + 0.75% investor premium

740 Hidden Valley Rd

740 Hidden Valley Rd

Gatlinburg, TN 37738

$399,900

3 bd · 2 ba · 1,690 sqft · Listed today

View on Realtor.com →

Year built

1971

Sqft

1,690

Lot sqft

65,340

HOA / mo

$0

Furnished

No

List date

2026-10-02T08:45:35.000000Z

Revenue

Annual revenue

$70,801

ADR

$283

Occupancy

69%

Cleaning fees (12 mo)

$7,045

Confidence

Med (55.83), 50 comps

Comp revenue range (p25 / median / p75)

$47,596$73,959$91,236
  • HIDDEN VALLEY RANCH PERFECTLY LOCATED IN.

    House · 3 bd · 2 ba · sleeps 8 · 207 ft

    Revenue $46,558ADR $327Occ ≈ 39%4.9★ (226)

    AirbnbVrbo

  • Smokin’ Blue Villa | Hot Tub, Game Room

    Cabin · 3 bd · 2 ba · sleeps 8 · 374 ft

    Revenue $39,503ADR $249Occ ≈ 43%4.8★ (14)

    AirbnbVrboBooking

  • Hidden Memories, Free Tickets, Hot Tub, Pool Table

    Chalet · 3 bd · 2 ba · sleeps 10 · 377 ft

    Revenue $49,625ADR $280Occ ≈ 49%4.7★ (71)

    AirbnbVrboBooking

  • Pinnacle View by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 390 ft

    Revenue $96,368ADR $345Occ ≈ 77%4.5★ (1)

    Booking

  • Hidden Retreat, Free Tickets, Hot Tub, Pool Table

    Cabin · 3 bd · 2 ba · sleeps 8 · 446 ft

    Revenue $65,359ADR $320Occ ≈ 56%4.5★ (14)

    AirbnbBooking

  • Mountain Splendor by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 466 ft

    Revenue $93,201ADR $315Occ ≈ 81%—

    Booking

  • Inspiration Point by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 499 ft

    Revenue $88,425ADR $322Occ ≈ 75%0.5★ (1)

    Booking

  • Lovin It by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $19,053ADR $0Occ ≈ ——

    Booking

  • Carson's Place - Ultimate Fun Retreat with Arcade

    Cabin · 3 bd · 3 ba · sleeps 12 · 0.1 mi

    Revenue $93,495ADR $419Occ ≈ 61%4.6★ (26)

    AirbnbVrboBooking

  • Bears Den by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.1 mi

    Revenue $76,531ADR $334Occ ≈ 63%4.8★ (2)

    Booking

Show all 50 comps
  • Stylish 3‑Bedroom Cabin with Arcade & Mountain Views

    Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.2 mi

    Revenue $11,026ADR $416Occ ≈ 7%—

    Vrbo

  • Majestic Vista by Venture Smoky Mountains

    Vacation home · 3 bd · 3 ba · sleeps 6 · 0.2 mi

    Revenue $81,876ADR $416Occ ≈ 54%—

    Booking

  • Family Cabin | Hot Tub | Pool | 2 min to Downtown

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $21,321ADR $250Occ ≈ 23%5★ (9)

    AirbnbVrbo

  • Spacious 3‑Bedroom Cabin w/ Theater & Game Room

    Cabin · 3 bd · 3 ba · sleeps 12 · 0.2 mi

    Revenue $12,855ADR $619Occ ≈ 6%—

    Vrbo

  • Spacious 3‑Bedroom Cabin w/ Theater & Game Room

    Cabin · 3 bd · 3 ba · sleeps 12 · 0.2 mi

    Revenue $90,270ADR $479Occ ≈ 52%—

    Vrbo

  • Bear Tracks Vista - Miles of mountain views!

    Cabin · 3 bd · 3 ba · sleeps 12 · 0.2 mi

    Revenue $78,697ADR $333Occ ≈ 65%4.8★ (36)

    AirbnbVrboBooking

  • Spacious 3BD Chalet w/ VIEWS! Hot Tub + Near TOWN

    Cabin · 3 bd · 3 ba · sleeps 10 · 0.2 mi

    Revenue $91,558ADR $327Occ ≈ 77%4.8★ (113)

    AirbnbVrbo

  • More Than Wonderful

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $98,380ADR $339Occ ≈ 80%5★ (1)

    Booking

  • Stylish 3‑Bedroom Cabin with Arcade & Mountain

    Cabin · 3 bd · 2.5 ba · sleeps 6 · 0.2 mi

    Revenue $37,081ADR $353Occ ≈ 29%5★ (1)

    AirbnbVrbo

  • New! Racing Arcade | Theater | 3 Kings | Hot Tub

    Cabin · 3 bd · 3 ba · sleeps 10 · 0.2 mi

    Revenue $30,418ADR $338Occ ≈ 25%5★ (18)

    Airbnb

  • *Modern 3BR Mountain Lodge! HUGE Yard + Fire Pit!*

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

    Revenue $46,920ADR $265Occ ≈ 49%4.6★ (70)

    AirbnbVrboBooking

  • New! MTN Views! Hot Tub + Theater*5 Mins to GBurg

    Cabin · 3 bd · 3 ba · sleeps 10 · 0.2 mi

    Revenue $41,248ADR $321Occ ≈ 35%5★ (13)

    AirbnbVrbo

  • Peaceful Times

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.2 mi

    Revenue $91,967ADR $316Occ ≈ 80%—

    Booking

  • New! MTN Views! Hot Tub + Theater*5 Mins to GBurg

    Cabin · 3 bd · 3 ba · sleeps 10 · 0.3 mi

    Revenue $137,939ADR $423Occ ≈ 89%5★ (118)

    AirbnbVrbo

  • Amazing Views From 3 Huge covered Decks! Like New!

    Cabin · 3 bd · 3 ba · sleeps 8 · 0.3 mi

    Revenue $97,206ADR $421Occ ≈ 63%5★ (339)

    AirbnbVrbo

  • Spacious 3‑Bedroom Cabin w/ Theater & Game Room

    Cabin · 3 bd · 3 ba · sleeps 12 · 0.3 mi

    Revenue $79,641ADR $401Occ ≈ 54%3.6★ (5)

    AirbnbVrbo

  • Best Views 3 Covered Decks minutes to strip/Park

    Cabin · 3 bd · 3 ba · sleeps 8 · 0.3 mi

    Revenue $57,490ADR $402Occ ≈ 39%5★ (266)

    AirbnbVrbo

  • Mtn View Cabin | Hot Tub, Game Room, Pet friendly

    Cabin · 3 bd · 2 ba · sleeps 9 · 0.3 mi

    Revenue $65,707ADR $316Occ ≈ 57%4.8★ (116)

    AirbnbVrbo

  • Beautiful brand new cabin

    Chalet · 3 bd · 3 ba · sleeps 8 · 0.3 mi

    Revenue $11,692ADR $333Occ ≈ 10%—

    Vrbo

  • Adorable 3BD Retreat! HotTub+Jacuzzi+Private Road

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $63,414ADR $245Occ ≈ 71%4.8★ (164)

    AirbnbVrbo

  • Smoky Mountain Heaven by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $90,196ADR $318Occ ≈ 78%—

    Booking

  • Hand Hewn Log Cabin in the Heart of Gatlinburg.

    Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.3 mi

    Revenue $74,040ADR $236Occ ≈ 86%5★ (211)

    AirbnbVrbo

  • Quality Time by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $102,641ADR $352Occ ≈ 80%5★ (1)

    Booking

  • Good Times by Avada Properties

    Vacation home · 3 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $55,148ADR $194Occ ≈ 78%5★ (1)

    Booking

  • Smoky Mountain High

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $100,194ADR $365Occ ≈ 75%—

    Booking

  • True Log Cabin, Hot tub, Fire Pit, Near Downtown

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.3 mi

    Revenue $66,028ADR $235Occ ≈ 77%4.9★ (355)

    AirbnbVrbo

  • Adorable 3BD Retreat! HOT TUB + Arcade + VIEWS!

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $74,234ADR $253Occ ≈ 80%5★ (171)

    AirbnbVrbo

  • Spirit of the Mountains

    Chalet · 3 bd · 2 ba · sleeps 6 · 0.3 mi

    Revenue $73,878ADR $262Occ ≈ 77%—

    Booking

  • Happy Days by Avada Properties

    Vacation home · 3 bd · 2 ba · sleeps 6 · 0.4 mi

    Revenue $66,640ADR $214Occ ≈ 85%—

    Booking

  • A View For Two by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 6 · 0.4 mi

    Revenue $114,339ADR $406Occ ≈ 77%4★ (1)

    Booking

  • 2 Mi to Dtwn Gatlinburg: 'Crescent Claw Cabin!'

    Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.4 mi

    Revenue $62,342ADR $278Occ ≈ 61%5★ (101)

    AirbnbVrboBooking

  • 2 Min to Gatlinburg | Prime Location | No Steps

    Cabin · 3 bd · 2.5 ba · sleeps 10 · 0.4 mi

    Revenue $22,437ADR $250Occ ≈ 25%5★ (22)

    Airbnb

  • Mountain Laurel Lookout, Hot Tub, WIFI, 560 FREE tickets each paid day!!!

    Chalet · 3 bd · 1 ba · sleeps 6 · 0.4 mi

    Revenue $52,077ADR $207Occ ≈ 69%5★ (2)

    Booking

  • Modern, Mountain Views| 3 mi to Gatlinburg!

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.4 mi

    Revenue $80,498ADR $337Occ ≈ 65%5★ (419)

    Airbnb

  • Honey Dew by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.4 mi

    Revenue $98,521ADR $304Occ ≈ 89%4.5★ (2)

    Booking

  • Mountain Therapy by Venture Smoky Mountains

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.4 mi

    Revenue $103,328ADR $400Occ ≈ 71%3★ (1)

    Booking

  • Mountain View, Hot Tub, Shuffleboard

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi

    Revenue $63,646ADR $248Occ ≈ 70%5★ (259)

    Vrbo

  • Pooling Around #200

    Vacation home · 3 bd · 3 ba · sleeps 12 · 0.4 mi

    Revenue $85,674ADR $509Occ ≈ 46%5★ (2)

    Booking

  • Dudley Creek Cottage; Hot Tub + Fire Pit + Arcade!

    Cabin · 3 bd · 3 ba · sleeps 8 · 0.4 mi

    Revenue $78,074ADR $315Occ ≈ 68%5★ (134)

    AirbnbVrbo

  • Newer Cabin 3 Decks, Mountain Views, Total Comfort

    Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.5 mi

    Revenue $12,642ADR $282Occ ≈ 12%5★ (8)

    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 8.03% = 7.28% Freddie Mac 30-yr avg (Oct 1) + 0.75% investor premium

Est. revenue

$70,801

NOI

$43,611

Cash flow /mo

$1,427

Cash needed

$135,471

Cash-on-cash

12.6%

ROE (yr 1)

23.3%

Cap rate

10.9%

DSCR

1.65

Year-1 write-off

$79,668

Year-1 tax shield @ 32%

$25,494

Year-1 return on equity

  • Cash flow (annual)$17,127
  • Principal paydown$2,491
  • Appreciation at%$11,997
ROE23.3%

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)$14,160
  • Platform fees (3% of revenue)$2,124
  • Maintenance / capex (5% of revenue)$3,540
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$766
  • Insurance (STR-rated)$2,399

Cash needed to close

  • Down payment (25%)$99,975
  • Closing costs (4.0%)$15,996
  • Furnishing (bought new)$19,500

Tax savings if the STR loophole applies

  • Tax shield @ 32%$25,494

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

$275,000

Short-life (5/15-yr)

$60,000 · 22%

Year-1 deduction

$80,000

Year-1 tax shield @ 32%

$25,000

Land 31% (county tax record, market value split) · building $215,000 over 39 years · new furniture $20,000

Based on: 1,690 sq ft, built 1971, 3 bd / 2 ba, unfurnished, listing features (fireplace, flooring types, appliance list, septic).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $60,000 in year 1 (15% short-life, $19,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$59,000
  • Kitchen cabinetsdefault

    $9,500 new × 40% good × 2.04 allocation

    $7,800
  • Kitchen countertopsdefault

    $7,800 new × 40% good × 2.04 allocation

    $6,400
  • Decorative trimdefault

    $3,000 new × 40% good × 2.04 allocation

    $2,400
  • Mirrorsdefault

    $300 new × 40% good × 2.04 allocation

    $200
  • Shelvingdefault

    $1,200 new × 40% good × 2.04 allocation

    $1,000
  • Window coverings (17)default

    $4,300 new × 40% good × 2.04 allocation

    $3,500
  • Carpet, vinyl & laminate (50% of floors)listing

    $5,400 new × 40% good × 2.04 allocation

    $4,400
  • Kitchen & laundry equipment plumbingdefault

    $7,400 new × 40% good × 2.04 allocation

    $6,000
  • Kitchen, laundry & data equipment electricaldefault

    $4,500 new × 40% good × 2.04 allocation

    $3,700
  • Appliances (range, dishwasher, refrigerator)listing

    $5,000 new × 40% good × 2.04 allocation

    $4,100
  • Furniture bought newlisting

    $19,500 new × 100% good · bought separately

    $19,500
15-year land improvements$20,500
  • Paving: driveway & walks (paved)listing

    $8,500 new × 50% good × 2.04 allocation

    $8,700
  • Landscaping (typical)default

    $8,200 new × 50% good × 2.04 allocation

    $8,400
  • Patiosdefault

    $1,700 new × 50% good × 2.04 allocation

    $1,700
  • Decks & porches (attached)default

    $1,700 new × 50% good × 2.04 allocation

    $1,700
Building, 39-year$214,800
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $183,200 new × 40% good × 2.04 allocation

    $149,600
  • Building plumbing & fixturesdefault

    $19,000 new × 40% good × 2.04 allocation

    $15,500
  • Building electrical & lightingdefault

    $18,700 new × 40% good × 2.04 allocation

    $15,300
  • HVACdefault

    $19,000 new × 40% good × 2.04 allocation

    $15,600
  • Hardwood & tile floorsdefault

    $5,400 new × 40% good × 2.04 allocation

    $4,400
  • Fireplacelisting

    $2,600 new × 40% good × 2.04 allocation

    $2,200
  • Septic systemlisting

    $12,000 new × 50% good × 2.04 allocation

    $12,300

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$59,000$20,500$200$79,700
2$0$0$5,500$5,500
3$0$0$5,500$5,500
4$0$0$5,500$5,500
5$0$0$5,500$5,500
6+$0$0$192,600$192,600
Total$59,000$20,500$214,800$294,300

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.