
1114 Elm Ct
Sevierville, TN 37876
$799,000
2 bd · 2.5 ba · 1,920 sqft · Listed today
View on Realtor.com →Year built
2023
Sqft
1,920
Lot sqft
14,810
HOA / mo
$26
Furnished
No
List date
2026-10-30T00:48:38.000000Z
Revenue
Annual revenue
$55,166
ADR
$236
Occupancy
64%
Cleaning fees (12 mo)
$10,878
Confidence
Med (55.62), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $50,490







Perfect location! Gatlinburg and PF
Cabin · 2 bd · 2 ba · sleeps 6 · 289 ft
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $43,509ADR $185Occ ≈ 64%4.8★ (302)

Forest Cabin w HotTub & WorkSpce
Cabin · 2 bd · 1.5 ba · sleeps 4 · 308 ft
Revenue $29,908ADR $173Occ ≈ 47%3.9★ (13)


| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Melody's Dream- Cozy, Quiet, Relaxation! Get Away! Cabin
| 2 bd · 2 ba · sleeps 6 | $35,260 | $168 | 58% | 4.8★ (413) | 23 ft | AirbnbVrbo |
![]() POOL CABIN | Hot Tub | Decks | Game System Cabin
| 2 bd · 2.5 ba · sleeps 8 | $101,096 | $388 | 71% | 4.9★ (162) | 59 ft | AirbnbVrbo |
![]() Knotty By Nature-Cozy Cabin-10 min-PF & Gatlin Cabin
| 2 bd · 2 ba · sleeps 4 | $63,824 | $214 | 82% | 4.9★ (200) | 92 ft | AirbnbVrbo |
![]() 84° Indoor Pool Cabin - Fire Pit - Near Gatlinburg Cabin
| 2 bd · 2.5 ba · sleeps 8 | $87,436 | $377 | 64% | 5★ (181) | 148 ft | AirbnbVrbo |
![]() New/View/Indoor Pool/GameRm/2-Hole Putt/Location! Cabin
| 2 bd · 2.5 ba · sleeps 8 | $73,976 | $416 | 49% | 5★ (6) | 177 ft | AirbnbVrbo |
![]() Angie's Retreat (Min to Gatlinburg & Pigeon Forge) Cabin
| 2 bd · 2 ba · sleeps 8 | $40,524 | $246 | 45% | 5★ (282) | 249 ft | AirbnbVrboBooking |
![]() Perfect location! Gatlinburg and PF Cabin
| 2 bd · 2 ba · sleeps 6 | $43,509 | $185 | 64% | 4.8★ (302) | 289 ft | Airbnb |
![]() Forest Cabin w HotTub & WorkSpce Cabin | 2 bd · 1.5 ba · sleeps 4 | $29,908 | $173 | 47% | 3.9★ (13) | 308 ft | Airbnb |
![]() Private Smoky Mtn Cabin w/Hot Tub *Gatlinburg/PF* Cabin
| 2 bd · 2 ba · sleeps 8 | $44,743 | $242 | 51% | 5★ (206) | 390 ft | AirbnbVrbo |
![]() Pet Friendly 2BR! Firepit*Fishing*Games*Sleeps 5! Chalet
| 2 bd · 2 ba · sleeps 5 | $38,954 | $167 | 64% | 4.8★ (68) | 400 ft | AirbnbVrbo |
Show 38 more

Hot Tub • Arcade • Pool Table•8 Min to PF & Gat
Cabin · 2 bd · 2 ba · sleeps 6 · 407 ft
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $42,173ADR $206Occ ≈ 56%5★ (276)

Call of the Wild/Views/Game Room/Hot Tub
Cabin · 2 bd · 2 ba · sleeps 6 · 453 ft
Revenue $13,410ADR $225Occ ≈ 16%4.8★ (64)





Hawks Nest by American Patriot Getaways
Vacation home · 2 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $57,110ADR $246Occ ≈ 64%—



Amazing view cabin in perfect location ONLY 10 min to G-burg, P.F. OR Dollywood
Cabin · 2 bd · 3 ba · sleeps 8 · 0.1 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +6
Revenue $40,278ADR $291Occ ≈ 38%4.7★ (201)


Honeysuckle Hill
Vacation home · 2 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $61,162ADR $265Occ ≈ 63%5★ (1)

Honeysuckle Hill: Pet Friendly, Free Attraction Tickets, Hot Tub, Sauna, Fire Pit
Cabin · 2 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $50,600ADR $200Occ ≈ 69%4.9★ (18)
Delisted



















Mountain View Escape w/ Private Indoor Heated Pool
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $112,711ADR $378Occ ≈ 82%5★ (133)





BREATHTAKING 180° MOUNTAIN VIEWS - 2 Decks
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +3
Revenue $15,010ADR $218Occ ≈ 19%4.8★ (138)

| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Hot Tub • Arcade • Pool Table•8 Min to PF & Gat Cabin
| 2 bd · 2 ba · sleeps 6 | $42,173 | $206 | 56% | 5★ (276) | 407 ft | Airbnb |
![]() Call of the Wild/Views/Game Room/Hot Tub Cabin | 2 bd · 2 ba · sleeps 6 | $13,410 | $225 | 16% | 4.8★ (64) | 453 ft | Airbnb |
![]() SUPER LOCATION 8 Mins from PF & Gatbrg! 2B, 2 BA Cabin
| 2 bd · 2 ba · sleeps 6 | $18,832 | $234 | 22% | 4.9★ (372) | 456 ft | AirbnbVrbo |
![]() Cozy/Secluded/HotTub/FastWi-Fi/GameRoom Cabin
| 2 bd · 2 ba · sleeps 7 | $57,910 | $227 | 70% | 4.8★ (222) | 486 ft | AirbnbVrbo |
![]() Sky Harbor| Pet Friendly | Hot Tub | View | WiFi Cabin
| 2 bd · 2 ba · sleeps 6 | $14,557 | $216 | 18% | 3★ (2) | 495 ft | AirbnbVrbo |
![]() TOP 1% | Pkwy 1.7mi | FirePit | SwingBed | Pinball Cabin
| 2 bd · 2 ba · sleeps 8 | $95,777 | $288 | 91% | 5★ (248) | 525 ft | AirbnbVrbo |
![]() Hawks Nest by American Patriot Getaways Vacation home | 2 bd · 2 ba · sleeps 6 | $57,110 | $246 | 64% | — | 0.1 mi | Booking |
![]() Sugar Bear Lodge, $560 FREE tickets each paid day Cabin
| 2 bd · 2 ba · sleeps 6 | $46,360 | $197 | 64% | 4.4★ (38) | 0.1 mi | AirbnbVrboBooking |
![]() New Smoky Mtn Chalet with Hot Tub & Sauna Chalet
| 2 bd · 2 ba · sleeps 6 | $28,493 | $252 | 31% | 4.8★ (19) | 0.1 mi | AirbnbVrboBooking |
![]() Amazing view cabin in perfect location ONLY 10 min to G-burg, P.F. OR Dollywood Cabin
| 2 bd · 3 ba · sleeps 8 | $40,278 | $291 | 38% | 4.7★ (201) | 0.1 mi | Vrbo |
![]() Secluded Gatlinburg Log Cabin with Incredible View House
| 2 bd · 2 ba · sleeps 8 | $51,440 | $239 | 59% | 4.5★ (84) | 0.1 mi | AirbnbVrboBooking |
![]() Honeysuckle Hill Vacation home | 2 bd · 2 ba · sleeps 6 | $61,162 | $265 | 63% | 5★ (1) | 0.1 mi | Booking |
![]() Honeysuckle Hill: Pet Friendly, Free Attraction Tickets, Hot Tub, Sauna, Fire Pit Cabin | 2 bd · 2 ba · sleeps 6 | $50,600 | $200 | 69% | 4.9★ (18) | 0.1 mi | Delisted |
![]() Fall at Dollywood-PF/G-burg, Quiet/Cozy, HotTub Cabin
| 2 bd · 2 ba · sleeps 6 | $25,719 | $222 | 32% | 5★ (26) | 0.1 mi | AirbnbVrbo |
![]() Hot Tub Free Tickets GameRoom Pool Table House
| 2 bd · 2 ba · sleeps 6 | $20,553 | $334 | 17% | — | 0.1 mi | AirbnbVrbo |
![]() Cozy 2 BR w/Hot Tub, Pool Table, Wi-Fi Cabin
| 2 bd · 2 ba · sleeps 6 | $51,854 | $221 | 64% | 4.2★ (108) | 0.1 mi | AirbnbVrboBooking |
![]() New! Hot Tub, Fireplace & Balcony Views Cabin
| 2 bd · 2 ba · sleeps 6 | $58,273 | $223 | 72% | 4.8★ (47) | 0.1 mi | AirbnbVrboBooking |
![]() 2BR with stunning views & free attraction tickets Cabin | 2 bd · 2 ba · sleeps 8 | $11,491 | $229 | 14% | 4.3★ (17) | 0.1 mi | AirbnbBooking |
![]() Cozy Log Home, Movie Theater, Game room, Hot Tub Cabin
| 2 bd · 2 ba · sleeps 6 | $64,089 | $203 | 86% | 5★ (370) | 0.1 mi | AirbnbVrbo |
![]() Two Bedroom Family Getaway Cabin Close to Pigeon Forge or Gatlinburg Cabin
| 2 bd · 2 ba · sleeps 4 | $28,294 | $170 | 46% | 3.9★ (42) | 0.1 mi | VrboBooking |
![]() 15 minutes to PF/Gatlinburg! Charming 2 Bed/2 Bath Cabin
| 2 bd · 2 ba · sleeps 6 | $34,583 | $227 | 42% | 4.7★ (189) | 0.1 mi | AirbnbVrbo |
![]() Cozy Smoky Mountain Cabin Stunning Theater & Games Cabin
| 2 bd · 2 ba · sleeps 6 | $80,837 | $267 | 83% | 5★ (183) | 0.1 mi | AirbnbVrbo |
![]() Charming Cabin w/ HOT TUB –> GREAT Location Cabin | 2 bd · 2 ba · sleeps 5 | $70,282 | $228 | 84% | 4.7★ (397) | 0.1 mi | AirbnbBooking |
![]() A+ Privacy | Pool + Games | Jacuzzi | Pets | WiFi Cabin
| 2 bd · 2 ba · sleeps 8 | $75,411 | $261 | 79% | 4.8★ (296) | 0.1 mi | AirbnbVrboBooking |
![]() Two Bedroom Cabin-Theater Room & Gameroom! Outdoor Pool Access in Wears Valley close to Pigeon Forge Cabin
| 2 bd · 2 ba · sleeps 6 | $50,379 | $224 | 62% | 4.4★ (44) | 0.1 mi | VrboBooking |
![]() Mountain views, dog friendly, hot tub, foosball! Cabin
| 2 bd · 2 ba · sleeps 8 | $69,154 | $359 | 53% | 4.5★ (15) | 0.2 mi | AirbnbVrbo |
![]() Charming Log Cabin, Sleeps 8・Hot Tub・Arcade, Views Cabin
| 2 bd · 2 ba · sleeps 8 | $39,755 | $219 | 50% | 4.8★ (39) | 0.2 mi | AirbnbVrboBooking |
![]() Unique * EV Chrg * Great Location * Cabin
| 2 bd · 2 ba · sleeps 8 | $71,348 | $302 | 65% | 5★ (394) | 0.2 mi | AirbnbVrbo |
![]() Arcade | Private Hot Tub | Firepit | Fireplace | C Cabin
| 2 bd · 2 ba · sleeps 6 | $54,939 | $259 | 58% | 4.5★ (14) | 0.2 mi | AirbnbVrboBooking |
![]() Can't Bear to Leave: Theater, King Suites, Hot Tub Cabin
| 2 bd · 2 ba · sleeps 6 | $65,111 | $280 | 64% | 4.6★ (15) | 0.2 mi | AirbnbVrbo |
![]() Hot tub, pool table, near Pigeon Forge and GBurg! Cabin
| 2 bd · 2 ba · sleeps 8 | $70,548 | $351 | 55% | 5★ (27) | 0.2 mi | AirbnbVrbo |
![]() Mountain View Escape w/ Private Indoor Heated Pool Cabin
| 2 bd · 2.5 ba · sleeps 6 | $112,711 | $378 | 82% | 5★ (133) | 0.2 mi | Airbnb |
![]() Quiet & Cozy Cabin <NEW HOT TUB> Near Everything Cabin
| 2 bd · 2 ba · sleeps 6 | $41,297 | $248 | 46% | 4.8★ (177) | 0.2 mi | AirbnbVrbo |
![]() Secluded Cabin with Hot Tub & Mountain Views! Cabin
| 2 bd · 2 ba · sleeps 6 | $60,650 | $206 | 81% | 4.8★ (127) | 0.2 mi | AirbnbVrboBooking |
![]() Incredible Location! Arcade~Hot Tub~Foosball~King Cabin
| 2 bd · 1.5 ba · sleeps 6 | $59,660 | $214 | 76% | 4.9★ (160) | 0.2 mi | AirbnbVrbo |
![]() Mountain Retreat: 2BR, NEW Sauna, Game Rm, Hot Tub Cabin
| 2 bd · 2 ba · sleeps 8 | $47,191 | $236 | 55% | 4.8★ (74) | 0.2 mi | AirbnbVrbo |
![]() BREATHTAKING 180° MOUNTAIN VIEWS - 2 Decks Cabin
| 2 bd · 2 ba · sleeps 6 | $15,010 | $218 | 19% | 4.8★ (138) | 0.2 mi | Airbnb |
![]() Authentic Log Cabin Close to all the Attractions Cabin
| 2 bd · 2 ba · sleeps 8 | $44,211 | $232 | 52% | 4.8★ (5) | 0.2 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 7.99% = 7.24% Freddie Mac 30-yr avg (Oct 29) + 0.75% investor premium
Est. revenue
$55,166
NOI
$27,492
Cash flow /mo
-$2,102
Cash needed
$253,710
Cash-on-cash
-9.9%
ROE (yr 1)
1.5%
Cap rate
3.4%
DSCR
0.52
Year-1 write-off
$203,477
Year-1 tax shield @ 32%
$65,113
Year-1 return on equity
- Cash flow (annual)-$25,223
- Principal paydown$5,016
- Appreciation at%$23,970
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)$11,033
- Platform fees (3% of revenue)$1,655
- Maintenance / capex (5% of revenue)$2,758
- Utilities & supplies$4,200
- HOA$312
- Property tax$2,922
- Insurance (STR-rated)$4,794
Cash needed to close
- Down payment (25%)$199,750
- Closing costs (4.0%)$31,960
- Furnishing (bought new)$22,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$65,113
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
$750,000
Short-life (5/15-yr)
$181,000 · 24%
Year-1 deduction
$203,000
Year-1 tax shield @ 32%
$65,000
Land 6% (county tax record, market value split) · building $570,000 over 39 years · new furniture $22,000
Based on: 1,920 sq ft, built 2023, 2 bd / 2.5 ba, unfurnished, listing features (hot tub, deck, game room, fireplace, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $124,000 in year 1 (14% short-life, $40,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $18,200
Kitchen cabinetsdefault
$10,000 new × 88% good × 2.07 allocation
- $14,900
Kitchen countertopsdefault
$8,200 new × 88% good × 2.07 allocation
- $6,100
Decorative trimdefault
$3,400 new × 88% good × 2.07 allocation
- $500
Mirrorsdefault
$300 new × 75% good × 2.07 allocation
- $1,600
Shelvingdefault
$900 new × 88% good × 2.07 allocation
- $6,900
Window coverings (19)default
$4,800 new × 70% good × 2.07 allocation
- $9,600
Carpet, vinyl & laminate (50% of floors)listing
$6,200 new × 75% good × 2.07 allocation
- $15,100
Kitchen & laundry equipment plumbingdefault
$7,800 new × 94% good × 2.07 allocation
- $9,100
Kitchen, laundry & data equipment electricaldefault
$4,700 new × 94% good × 2.07 allocation
- $11,900
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 75% good × 2.07 allocation
- $13,000
Hot tub (freestanding)listing
$9,000 new × 70% good × 2.07 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
- $16,500
Paving: driveway & walks (paved)default
$9,100 new × 88% good × 2.07 allocation
- $15,900
Landscaping (typical)default
$8,700 new × 88% good × 2.07 allocation
- $3,400
Patiosdefault
$1,900 new × 88% good × 2.07 allocation
- $38,000
Decks & porches (attached)listing
$21,600 new × 85% good × 2.07 allocation
- $409,700
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$208,600 new × 95% good × 2.07 allocation
- $42,000
Building plumbing & fixturesdefault
$21,600 new × 94% good × 2.07 allocation
- $42,000
Building electrical & lightingdefault
$21,600 new × 94% good × 2.07 allocation
- $38,000
HVACdefault
$21,600 new × 85% good × 2.07 allocation
- $11,200
Hardwood & tile floorsdefault
$6,200 new × 88% good × 2.07 allocation
- $4,800
Fireplacelisting
$2,600 new × 88% good × 2.07 allocation
- $21,800
Septic systemlisting
$12,000 new × 88% good × 2.07 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $129,000 | $73,800 | $600 | $203,500 |
| 2 | $0 | $0 | $14,600 | $14,600 |
| 3 | $0 | $0 | $14,600 | $14,600 |
| 4 | $0 | $0 | $14,600 | $14,600 |
| 5 | $0 | $0 | $14,600 | $14,600 |
| 6+ | $0 | $0 | $510,500 | $510,500 |
| Total | $129,000 | $73,800 | $569,600 | $772,400 |
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.