786 Pine Mountain Rd
Pigeon Forge, TN 37863
$415,000
3 bd · 3 ba · 1,740 sqft · Listed 1d ago
View on Realtor.com →Year built
2002
Sqft
1,740
Lot sqft
43,124
HOA / mo
None
Furnished
No
List date
2026-10-01T18:43:21.000000Z
Revenue
Annual revenue
$68,483
ADR
$294
Occupancy
64%
Cleaning fees (12 mo)
$14,170
Confidence
Med (61.65), 50 comps
Comp revenue range (p25 / median / p75)
New Cabin in Pigeon Forge, Smokies, Dollywood
Cabin · 3 bd · 3 ba · sleeps 14 · 0.2 mi
Revenue $7,900ADR $321Occ ≈ 7%4.2★ (7)
*Indoor Salt Heated Pool*HotTub*Games*BBQ
Cabin · 3 bd · 3 ba · sleeps 6 · 0.3 mi
Revenue $72,129ADR $321Occ ≈ 62%5★ (130)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
3BR near PF: Game Room+Theater+Hot tub! House | 3 bd · 3 ba · sleeps 12 | $76,767 | $443 | 47% | 4.9★ (22) | 0.2 mi | AirbnbBooking |
Hilltop Oasis / Strip 4 min/ HotTub / Games / Pets Cabin | 3 bd · 3 ba · sleeps 12 | $92,230 | $339 | 75% | 4.8★ (165) | 0.2 mi | AirbnbVrboBooking |
New Cabin in Pigeon Forge, Smokies, Dollywood Cabin | 3 bd · 3 ba · sleeps 14 | $7,900 | $321 | 7% | 4.2★ (7) | 0.2 mi | Airbnb |
Peaceful, Views, Mins from Dollywood! Theatre Rm Cabin | 3 bd · 3 ba · sleeps 11 | $43,656 | $415 | 29% | 5★ (26) | 0.2 mi | AirbnbVrboBooking |
10 Min to Dollywood | Hot Tub, Fire Pit, Bunk Room Cabin | 3 bd · 3 ba · sleeps 12 | $92,183 | $375 | 67% | 5★ (156) | 0.3 mi | AirbnbVrbo |
Modern Chalet| Heated Pool | Pet Friendly |Hot Tub House | 3 bd · 3 ba · sleeps 8 | $74,286 | $392 | 52% | 4.8★ (42) | 0.3 mi | AirbnbVrbo |
Family Cabin Near Dollywood | Game Rooms, Hot Tub Cabin | 3 bd · 3 ba · sleeps 10 | $64,483 | $372 | 47% | 5★ (139) | 0.3 mi | AirbnbVrbo |
*Indoor Salt Heated Pool*HotTub*Games*BBQ Cabin | 3 bd · 3 ba · sleeps 6 | $72,129 | $321 | 62% | 5★ (130) | 0.3 mi | Airbnb |
Family Cabin- 3 Min To The Parkway and The Island Cabin | 3 bd · 2 ba · sleeps 10 | $63,517 | $261 | 67% | 4.9★ (246) | 0.3 mi | AirbnbVrbo |
Moose-Themed Cabin w/ Hot Tub & Arcade Games Cabin | 3 bd · 3 ba · sleeps 10 | $68,148 | $315 | 59% | 4.8★ (58) | 0.3 mi | AirbnbVrboBooking |
Show all 50 comps
Mountain Retreat with Perfect for Groups in Pigeon Forge, Tennesee
Cabin · 3 bd · 3 ba · sleeps 10 · 0.3 mi
Revenue $21,322ADR $477Occ ≈ 12%5★
Mountain Retreat with Perfect for Groups in Pigeon Forge, Tennesee
Vacation home · 3 bd · 3 ba · sleeps 10 · 0.3 mi
Revenue $57,516ADR $555Occ ≈ 28%—
Pigeon Forge Luxury Cabin w/ Private Bowling Alley & Hot Tub
Cabin · 3 bd · 3 ba · sleeps 6 · 0.3 mi
Revenue $19,892ADR $282Occ ≈ 19%5★ (1)
The Cozy Crest w Private Pool n Hot Tub
Vacation home · 3 bd · 3 ba · sleeps 10 · 0.4 mi
Revenue $69,673ADR $349Occ ≈ 55%—
Fireworks | VIEWS | Mins to Dollywood | Theater Rm
Cabin · 3 bd · 3 ba · sleeps 11 · 0.4 mi
Revenue $115,465ADR $504Occ ≈ 63%5★ (15)
Smoky Fall Escape | Dollywood • Games • Pets OK
House · 3 bd · 3 ba · sleeps 9 · 0.4 mi
Revenue $65,680ADR $310Occ ≈ 58%5★ (48)
Cute & Cozy Cabin, Hot Tub, 2 Master Suites, Wood Fire Pit, Close to Parkway!
Cabin · 3 bd · 2 ba · sleeps 6 · 0.4 mi
Revenue $68,975ADR $255Occ ≈ 74%5★ (240)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Mountain Retreat with Perfect for Groups in Pigeon Forge, Tennesee Cabin | 3 bd · 3 ba · sleeps 10 | $21,322 | $477 | 12% | 5★ | 0.3 mi | Vrbo |
Mountain Retreat with Perfect for Groups in Pigeon Forge, Tennesee Vacation home | 3 bd · 3 ba · sleeps 10 | $57,516 | $555 | 28% | — | 0.3 mi | Booking |
New Cabin Rental-Bowling Alley-Hot Tub-Adjustable Beds-Luxury Cabin Rentals Cabin | 3 bd · 3 ba · sleeps 6 | $66,533 | $320 | 57% | 5★ (3) | 0.3 mi | VrboBooking |
New Cabin Rental-Bowling Alley-Hot Tub-Adjustable Beds-Luxury Cabin Rentals Cabin | 3 bd · 3 ba · sleeps 6 | $25,523 | $282 | 25% | 5★ (4) | 0.3 mi | VrboBooking |
Views! Secluded Cabin, New Hot Tub, Fire Pit Cabin | 3 bd · 3 ba · sleeps 6 | $48,199 | $292 | 45% | 5★ (46) | 0.3 mi | AirbnbVrbo |
Pigeon Forge Luxury Cabin w/ Private Bowling Alley & Hot Tub Cabin | 3 bd · 3 ba · sleeps 6 | $19,892 | $282 | 19% | 5★ (1) | 0.3 mi | Vrbo |
Cozy family Cabin, near Island, Hot-tub! Cabin | 3 bd · 2 ba · sleeps 12 | $49,447 | $291 | 47% | 4.9★ (200) | 0.3 mi | AirbnbVrbo |
1.5 Mile to Pkwy! HotTub, Game Room, Wi-Fi, Grill Cabin | 3 bd · 3 ba · sleeps 8 | $72,919 | $327 | 61% | 4.9★ (165) | 0.3 mi | AirbnbVrbo |
Low Rates/Modern Cabin close to Pkwy Hot Tub/Game Cabin | 3 bd · 3 ba · sleeps 8 | $36,665 | $253 | 40% | 4.8★ (122) | 0.3 mi | AirbnbVrbo |
Hot Tub·Arcade·New + Modern·5 Min to Parkway·Pets Cabin | 3 bd · 3 ba · sleeps 8 | $74,066 | $325 | 62% | 5★ (175) | 0.3 mi | AirbnbVrbo |
VacationGetaway!Game Room|Hot Tub|OneMile to PKWY/ Cabin | 3 bd · 2 ba · sleeps 11 | $26,684 | $330 | 22% | 4.7★ (136) | 0.3 mi | AirbnbVrbo |
Ideal Location! Pool & Hot Tub•10% First Responder Cabin | 3 bd · 3 ba · sleeps 10 | $84,225 | $435 | 53% | 4.8★ (208) | 0.4 mi | AirbnbVrboBooking |
Indoor Heated Pool*Hot Tub*Fireplace*Game*Sleeps10 Cabin | 3 bd · 3 ba · sleeps 10 | $89,300 | $357 | 69% | 4.8★ (156) | 0.4 mi | AirbnbVrbo |
2Mi to Dollywood•Arcade Games•3BR•SmartTVs•HotTub! Cabin | 3 bd · 2 ba · sleeps 8 | $74,203 | $259 | 78% | 4.9★ (228) | 0.4 mi | AirbnbVrbo |
The Cozy Crest w Private Pool n Hot Tub Vacation home | 3 bd · 3 ba · sleeps 10 | $69,673 | $349 | 55% | — | 0.4 mi | Booking |
The Cozy Crest w Private Pool n Hot Tub House | 3 bd · 3 ba · sleeps 10 | $96,637 | $432 | 61% | 4.7★ (7) | 0.4 mi | AirbnbVrbo |
Marigold | Hot Tub + Game Room | Near Dollywood House | 3 bd · 3 ba · sleeps 8 | $22,386 | $271 | 23% | 4.2★ (5) | 0.4 mi | AirbnbVrbo |
Newest Pigeon forge View Log Cabin! See Dollywood Cabin | 3 bd · 3 ba · sleeps 12 | $85,656 | $403 | 58% | 4.8★ (44) | 0.4 mi | AirbnbVrboBooking |
Fireworks | VIEWS | Mins to Dollywood | Theater Rm Cabin | 3 bd · 3 ba · sleeps 11 | $115,465 | $504 | 63% | 5★ (15) | 0.4 mi | Airbnb |
Close to all attractions Cabin | 3 bd · 2.5 ba · sleeps 8 | $58,707 | $294 | 55% | 4.9★ (164) | 0.4 mi | AirbnbVrbo |
Lux 3BR Cabin near Parkway * Hot Tub * Game Room Cabin | 3 bd · 2 ba · sleeps 12 | $73,679 | $252 | 80% | 5★ (320) | 0.4 mi | AirbnbVrboBooking |
Smoky Fall Escape | Dollywood • Games • Pets OK House | 3 bd · 3 ba · sleeps 9 | $65,680 | $310 | 58% | 5★ (48) | 0.4 mi | Airbnb |
3BR 3BA 1 MI to Parkway Hot Tub & Pool Access! Cabin | 3 bd · 3 ba · sleeps 12 | $45,282 | $290 | 43% | 4★ (24) | 0.4 mi | AirbnbVrboBooking |
Summer Sale! Hot Tub w TV, 1 Mile to The Island! Cabin | 3 bd · 3 ba · sleeps 8 | $79,728 | $303 | 72% | 5★ (271) | 0.4 mi | AirbnbVrbo |
Smokies Cabin•Hot Tub•Views•2mi to PF•Seclusion! Cabin | 3 bd · 2 ba · sleeps 8 | $54,679 | $239 | 63% | 4.8★ (251) | 0.4 mi | AirbnbVrbo |
3BR 3BA 1 MI to Parkway Hot Tub & Pool Access! Cabin | 3 bd · 2.5 ba · sleeps 12 | $54,794 | $282 | 53% | 4.5★ (41) | 0.4 mi | AirbnbVrboBooking |
Modern Comfort Nestled in Rustic Mountain Beauty! Cabin | 3 bd · 3 ba · sleeps 11 | $66,155 | $255 | 71% | 5★ (86) | 0.4 mi | AirbnbVrbo |
3BR | Long Range Views | Hot Tub | Minutes to Pkwy Cabin | 3 bd · 3 ba · sleeps 10 | $48,203 | $286 | 46% | 4.8★ (20) | 0.4 mi | AirbnbVrboBooking |
3 Bed Cabin in Pigeon Forge House | 3 bd · 3 ba · sleeps 10 | $86,785 | $297 | 80% | 4.8★ (143) | 0.4 mi | AirbnbVrbo |
July availability- ONLY 1.5 mile to pkwy, 3 kings Cabin | 3 bd · 3 ba · sleeps 10 | $9,433 | $383 | 7% | 4.8★ (152) | 0.4 mi | AirbnbVrbo |
Quintessential Cabin/one mile to Pkwy/NO PETS! Cabin | 3 bd · 2.5 ba · sleeps 6 | $63,454 | $250 | 70% | 4.9★ (270) | 0.4 mi | AirbnbVrbo |
HatsHideaway/Family Cabin/Hot Tub/Near Attractions Cabin | 3 bd · 2 ba · sleeps 8 | $44,466 | $262 | 46% | 4.9★ (244) | 0.4 mi | AirbnbVrbo |
3BR 4BA 1 MI to Parkway Pool Table & Hot Tub Cabin | 3 bd · 4 ba · sleeps 8 | $52,769 | $300 | 48% | 3.7★ (9) | 0.4 mi | AirbnbVrboBooking |
Cozy Family Cabin w/ Hot Tub ~ 4 Mi to Dollywood! Cabin | 3 bd · 2.5 ba · sleeps 8 | $48,435 | $249 | 53% | 4.5★ (163) | 0.4 mi | AirbnbVrboBooking |
Kids? Pets? By the parkway? This is the place. Cabin | 3 bd · 2 ba · sleeps 13 | $81,126 | $299 | 74% | 4.9★ (198) | 0.4 mi | AirbnbVrboBooking |
Cute & Cozy Cabin, Hot Tub, 2 Master Suites, Wood Fire Pit, Close to Parkway! Cabin | 3 bd · 2 ba · sleeps 6 | $68,975 | $255 | 74% | 5★ (240) | 0.4 mi | Vrbo |
Mountain Views and City Lights- Convenient to Attractions-Hot Tub Game Tables Cabin | 3 bd · 3 ba · sleeps 12 | $82,098 | $361 | 62% | 4.9★ (15) | 0.4 mi | VrboBooking |
Rustic Black Bear Cabin Cabin | 3 bd · 2 ba · sleeps 8 | $58,816 | $154 | 100% | 4.5★ (43) | 0.4 mi | AirbnbVrboBooking |
*Stunning 3BDR Cabin w/ Hot Tub! Close to TOWN!* Cabin | 3 bd · 3 ba · sleeps 8 | $76,916 | $291 | 72% | 4.9★ (76) | 0.4 mi | AirbnbVrbo |
ER43 Cozy 3BR Cabin w/ HotTub, Arcade & PoolAccess Cabin | 3 bd · 3 ba · sleeps 10 | $97,422 | $357 | 75% | 3★ (2) | 0.4 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
Rate 8.03% = 7.28% Freddie Mac 30-yr avg (Oct 1) + 0.75% investor premium
Est. revenue
$68,483
NOI
$41,784
Cash flow /mo
$1,192
Cash needed
$139,850
Cash-on-cash
10.2%
ROE (yr 1)
21.0%
Cap rate
10.1%
DSCR
1.52
Year-1 write-off
$87,046
Year-1 tax shield @ 32%
$27,855
Year-1 return on equity
- Cash flow (annual)$14,300
- Principal paydown$2,585
- Appreciation at%$12,450
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)$13,697
- Platform fees (3% of revenue)$2,054
- Maintenance / capex (5% of revenue)$3,424
- Utilities & supplies$4,200
- HOA$0
- Property tax$834
- Insurance (STR-rated)$2,490
Cash needed to close
- Down payment (25%)$103,750
- Closing costs (4.0%)$16,600
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$27,855
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
$354,000
Short-life (5/15-yr)
$67,000 · 19%
Year-1 deduction
$87,000
Year-1 tax shield @ 32%
$28,000
Land 15% (county tax record, market value split) · building $287,000 over 39 years · new furniture $20,000
Based on: 1,740 sq ft, built 2002, 3 bd / 3 ba, unfurnished, listing features (patio, fireplace, flooring types, appliance list, septic, wooded lot).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $68,000 in year 1 (14% short-life, $22,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $7,400
Kitchen cabinetsdefault
$9,600 new × 40% good × 1.94 allocation
- $6,100
Kitchen countertopsdefault
$7,900 new × 40% good × 1.94 allocation
- $2,400
Decorative trimdefault
$3,000 new × 40% good × 1.94 allocation
- $300
Mirrorsdefault
$500 new × 40% good × 1.94 allocation
- $900
Shelvingdefault
$1,200 new × 40% good × 1.94 allocation
- $3,300
Window coverings (17)default
$4,300 new × 40% good × 1.94 allocation
- $8,700
Carpet, vinyl & laminate (100% of floors)listing
$11,200 new × 40% good × 1.94 allocation
- $7,500
Kitchen & laundry equipment plumbingdefault
$7,500 new × 52% good × 1.94 allocation
- $4,500
Kitchen, laundry & data equipment electricaldefault
$4,500 new × 52% good × 1.94 allocation
- $4,400
Appliances (range, microwave, dishwasher, refrigerator)listing
$5,700 new × 40% good × 1.94 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $8,400
Paving: driveway & walks (paved)default
$8,600 new × 50% good × 1.94 allocation
- $4,000
Landscaping (minimal)listing
$4,200 new × 50% good × 1.94 allocation
- $7,600
Patioslisting
$7,800 new × 50% good × 1.94 allocation
- $1,700
Decks & porches (attached)default
$1,700 new × 50% good × 1.94 allocation
- $218,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$188,500 new × 60% good × 1.94 allocation
- $19,700
Building plumbing & fixturesdefault
$19,600 new × 52% good × 1.94 allocation
- $19,400
Building electrical & lightingdefault
$19,300 new × 52% good × 1.94 allocation
- $15,200
HVACdefault
$19,600 new × 40% good × 1.94 allocation
- $2,000
Fireplacelisting
$2,600 new × 40% good × 1.94 allocation
- $11,600
Septic systemlisting
$12,000 new × 50% good × 1.94 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $65,100 | $21,600 | $300 | $87,000 |
| 2 | $0 | $0 | $7,400 | $7,400 |
| 3 | $0 | $0 | $7,400 | $7,400 |
| 4 | $0 | $0 | $7,400 | $7,400 |
| 5 | $0 | $0 | $7,400 | $7,400 |
| 6+ | $0 | $0 | $257,100 | $257,100 |
| Total | $65,100 | $21,600 | $286,800 | $373,500 |
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.