
330 Pembroke Dr
Sevierville, TN 37876
$799,999
3 bd · 2 ba · 3,152 sqft · Listed 1d ago
View on Realtor.com →Year built
2004
Sqft
3,152
Lot sqft
47,480
HOA / mo
$0
Furnished
No
List date
2026-11-12T19:20:27.000000Z
Revenue
Annual revenue
$50,646
ADR
$235
Occupancy
59%
Cleaning fees (12 mo)
$11,329
Confidence
Low (24.72), 11 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $38,350
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Game Room + Fire Pit | Minutes from Dollywood Cabin
| 3 bd · 2 ba · sleeps 8 | $34,340 | $216 | 44% | 4.9★ (36) | 0.2 mi | AirbnbVrbo |
![]() Harmony Ridge | Fire Pit • Grill • Walking Trails! House
| 3 bd · 1.5 ba · sleeps 8 | $18,816 | $192 | 27% | 5★ (9) | 0.3 mi | AirbnbVrboBooking |
![]() Simple Southern Charm - Close to all Attractions! House
| 3 bd · 2 ba · sleeps 8 | $18,091 | $184 | 27% | 4.6★ (69) | 0.5 mi | AirbnbVrbo |
![]() Heaven's Glory | Your Smoky Mountain Family Escape Cabin
| 3 bd · 3 ba · sleeps 8 | $45,518 | $315 | 40% | 4.7★ (66) | 0.5 mi | AirbnbVrbo |
![]() Family Cabin with indoor pool & putt putt Cabin
| 3 bd · 3 ba · sleeps 8 | $101,114 | $362 | 77% | 5★ (135) | 0.5 mi | AirbnbVrbo |
![]() 85° Indoor Pool, Game Room & Oversized Hot Tub Cabin | 3 bd · 3 ba · sleeps 10 | $12,094 | $0 | — | 5★ (153) | 0.6 mi | AirbnbBooking |
![]() Brand New Luxury A-Frame | Sleeps 8 | Free Tkts Cabin
| 3 bd · 3 ba · sleeps 8 | $5,178 | $450 | 3% | — | 0.6 mi | AirbnbVrboBooking |
![]() Modern Cabin w/ Pool, Hot Tub, Games & More! Cabin
| 3 bd · 3 ba · sleeps 10 | $84,214 | $343 | 67% | 4.7★ (69) | 0.6 mi | AirbnbVrboBooking |
![]() New 3BR Retreat with Indoor Pool & Game Room Cabin | 3 bd · 3 ba · sleeps 10 | $91,032 | $362 | 69% | 4.2★ (9) | 0.7 mi | AirbnbBooking |
![]() New! Indoor Pool, Game Room, Families Welcome! Cabin
| 3 bd · 3 ba · sleeps 10 | $42,360 | $365 | 32% | 5★ (13) | 0.7 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
$50,646
NOI
$26,188
Cash flow /mo
$2,182
Cash needed
$857,499
Cash-on-cash (all cash)
3.1%
ROE (yr 1)
5.9%
Cap rate
3.3%
DSCR
—
Year-1 write-off
$164,859
Year-1 tax shield @ 32%
$52,755
Year-1 return on equity
- Cash flow (annual)$26,188
- Principal paydown (n/a, cash)$0
- Appreciation at%$24,000
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)$10,129
- Platform fees (3% of revenue)$1,519
- Maintenance / capex (5% of revenue)$2,532
- Utilities & supplies$4,200
- HOA$0
- Property tax$1,277
- Insurance (STR-rated)$4,800
Cash needed to close
- Purchase price (all cash)$799,999
- Closing costs (4.0%)$32,000
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$52,755
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
$735,000
Short-life (5/15-yr)
$139,000 · 19%
Year-1 deduction
$165,000
Year-1 tax shield @ 32%
$53,000
Land 8% (county tax record, market value split) · building $597,000 over 39 years · new furniture $26,000
Based on: 3,152 sq ft, built 2004, 3 bd / 2 ba, unfurnished, listing features (deck, patio, game room, fireplace, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $103,000 in year 1 (10% short-life, $33,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $10,600
Kitchen cabinetsdefault
$12,700 new × 40% good × 2.09 allocation
- $8,700
Kitchen countertopsdefault
$10,400 new × 40% good × 2.09 allocation
- $4,600
Decorative trimdefault
$5,500 new × 40% good × 2.09 allocation
- $300
Mirrorsdefault
$300 new × 40% good × 2.09 allocation
- $1,000
Shelvingdefault
$1,200 new × 40% good × 2.09 allocation
- $6,700
Window coverings (32)default
$8,000 new × 40% good × 2.09 allocation
- $4,200
Carpet, vinyl & laminate (25% of floors)listing
$5,100 new × 40% good × 2.09 allocation
- $11,600
Kitchen & laundry equipment plumbingdefault
$9,900 new × 56% good × 2.09 allocation
- $7,000
Kitchen, laundry & data equipment electricaldefault
$6,000 new × 56% good × 2.09 allocation
- $5,600
Appliances (range, microwave, dishwasher, refrigerator, dryer)listing
$6,700 new × 40% good × 2.09 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $12,200
Paving: driveway & walks (paved)default
$11,600 new × 50% good × 2.09 allocation
- $11,700
Landscaping (typical)default
$11,200 new × 50% good × 2.09 allocation
- $14,800
Patioslisting
$14,200 new × 50% good × 2.09 allocation
- $37,100
Decks & porches (attached)listing
$35,500 new × 50% good × 2.09 allocation
- $2,600
Site lightinglisting
$2,500 new × 50% good × 2.09 allocation
- $454,200
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$342,900 new × 63% good × 2.09 allocation
- $41,600
Building plumbing & fixturesdefault
$35,500 new × 56% good × 2.09 allocation
- $43,600
Building electrical & lightingdefault
$37,200 new × 56% good × 2.09 allocation
- $29,700
HVACdefault
$35,500 new × 40% good × 2.09 allocation
- $12,700
Hardwood & tile floorsdefault
$15,200 new × 40% good × 2.09 allocation
- $2,200
Fireplacelisting
$2,600 new × 40% good × 2.09 allocation
- $12,500
Septic systemlisting
$12,000 new × 50% good × 2.09 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $85,800 | $78,400 | $600 | $164,900 |
| 2 | $0 | $0 | $15,300 | $15,300 |
| 3 | $0 | $0 | $15,300 | $15,300 |
| 4 | $0 | $0 | $15,300 | $15,300 |
| 5 | $0 | $0 | $15,300 | $15,300 |
| 6+ | $0 | $0 | $534,800 | $534,800 |
| Total | $85,800 | $78,400 | $596,600 | $760,800 |
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.









