
2539 Raccoon Hollow Way
Sevierville, TN 37862
$849,000
3 bd · 3 ba · 2,288 sqft · Listed 2d ago
View on Realtor.com →Year built
2007
Sqft
2,288
Lot sqft
39,204
HOA / mo
$50
Furnished
No
List date
2026-10-09T10:14:26.000000Z
Revenue
Annual revenue
$66,653
ADR
$302
Occupancy
60%
Cleaning fees (12 mo)
$12,340
Confidence
Med (54.23), 48 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $59,376




MOUNTAINTOP EXPERIENCE - Private Panoramic Views of the Great Smoky Mountains
Cabin · 3 bd · 2.5 ba · sleeps 8 · 495 ft
- Hot tub
- Pool
- A/C
- Free parking
- +6
Revenue $65,073ADR $373Occ ≈ 48%5★ (256)






| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() True Luxury Rustic Wood Breathtaking MountainsView Cabin
| 3 bd · 2 ba · sleeps 6 | $52,062 | $258 | 55% | 4.9★ (358) | 112 ft | AirbnbVrbo |
![]() Smoky Mountain Skys: Pet Friendly w/ Hot Tub Cabin
| 3 bd · 3 ba · sleeps 10 | $33,682 | $329 | 28% | 4.5★ (4) | 164 ft | AirbnbVrbo |
![]() Take My Breath Away - Impressive Panoramic Vistas House | 3 bd · 3 ba · sleeps 8 | $83,214 | $273 | 84% | 4.3★ (12) | 427 ft | AirbnbBooking |
![]() MOUNTAINTOP EXPERIENCE - Private Panoramic Views of the Great Smoky Mountains Cabin
| 3 bd · 2.5 ba · sleeps 8 | $65,073 | $373 | 48% | 5★ (256) | 495 ft | Vrbo |
![]() Hot Tub | Pool Table | View | 3 King Beds Cabin
| 3 bd · 3 ba · sleeps 6 | $79,211 | $308 | 70% | 5★ (159) | 0.1 mi | AirbnbVrboBooking |
![]() Grandview Cabin Cabin
| 3 bd · 2 ba · sleeps 8 | $45,801 | $224 | 56% | 4.8★ (76) | 0.1 mi | AirbnbVrbo |
![]() Panoramic Mtn Views • Hot Tub • Family Game Room Cabin
| 3 bd · 3.5 ba · sleeps 10 | $100,737 | $346 | 80% | 4.9★ (236) | 0.1 mi | AirbnbVrbo |
![]() Mountain Views*Hot Tub*Game Room*Fishing Cabin
| 3 bd · 2 ba · sleeps 8 | $97,530 | $328 | 81% | 4.7★ (13) | 0.2 mi | AirbnbVrbo |
![]() MajesticViews!~WoodFirePlace~Hot Tub~PoolTable Cabin
| 3 bd · 2 ba · sleeps 10 | $70,111 | $292 | 66% | 5★ (206) | 0.2 mi | AirbnbVrbo |
![]() Happy Daze in the Valley: Where Good Times Roll Cabin
| 3 bd · 3 ba · sleeps 8 | $43,324 | $274 | 43% | 4.7★ (6) | 0.2 mi | AirbnbVrbo |
Show 29 more

Honey Bear Hollow Hot Tub Fire Place Game Room
Vacation home · 3 bd · 3 ba · sleeps 6 · 0.2 mi
Revenue $80,759ADR $295Occ ≈ 75%4.8★ (2)



Wears Valley Cabin, Smoky Mtns, Hot Tub, Game Room
Cabin · 3 bd · 3 ba · sleeps 10 · 0.2 mi
- Hot tub
- Pool
- A/C
- Free parking
- +5
Revenue $50,015ADR $295Occ ≈ 46%5★ (25)

High Cotton Epic Views Hot Tub Pool Table
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.3 mi
Revenue $45,058ADR $310Occ ≈ 40%—


Hook, Line and Sinker Cabin features firepit and hot tub!
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $9,505ADR $544Occ ≈ 5%4.5★ (1)

Cozy Cabin with Stunning Views! Close to it all!
Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.3 mi
Revenue $23,723ADR $215Occ ≈ 30%4.8★ (225)
Delisted


Big Porch and Wide Open Spaces
Cabin · 3 bd · 2.5 ba · sleeps 8 · 0.3 mi
- Hot tub
- Pool
- A/C
- Free parking
- +6
Revenue $57,435ADR $379Occ ≈ 42%4.9★ (79)

Storyteller Cabin: Smoky Mtn Views, Hot Tub, Firepit, Dog-Friendly, Sleeps 8
Cabin · 3 bd · 3 ba · sleeps 8 · 0.3 mi
- Hot tub
- Pool
- A/C
- Free parking
- +7
Revenue $71,496ADR $310Occ ≈ 63%4.9★ (385)


















| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Honey Bear Hollow Hot Tub Fire Place Game Room Vacation home | 3 bd · 3 ba · sleeps 6 | $80,759 | $295 | 75% | 4.8★ (2) | 0.2 mi | Booking |
![]() Double Deck Views & Games in Sevierville Cabin Cabin
| 3 bd · 3 ba · sleeps 6 | $94,418 | $322 | 80% | 4.8★ (113) | 0.2 mi | AirbnbVrbo |
![]() Mtn. View, Hot tub, Attraction Tickets, Fireplace Cabin | 3 bd · 3 ba · sleeps 8 | $17,217 | $324 | 15% | 4.9★ (236) | 0.2 mi | AirbnbBooking |
![]() Wears Valley Cabin, Smoky Mtns, Hot Tub, Game Room Cabin
| 3 bd · 3 ba · sleeps 10 | $50,015 | $295 | 46% | 5★ (25) | 0.2 mi | Airbnb |
![]() High Cotton Epic Views Hot Tub Pool Table Vacation home | 3 bd · 2 ba · sleeps 8 | $45,058 | $310 | 40% | — | 0.3 mi | Booking |
![]() High Cotton | Epic Views, Hot Tub, & Pool Table! Cabin
| 3 bd · 2.5 ba · sleeps 9 | $66,569 | $416 | 44% | 4.5★ (13) | 0.3 mi | AirbnbVrbo |
![]() Hook, Line and Sinker Cabin features firepit and hot tub! Vacation home | 3 bd · 2 ba · sleeps 6 | $9,505 | $544 | 5% | 4.5★ (1) | 0.3 mi | Booking |
![]() Cozy Cabin with Stunning Views! Close to it all! Cabin | 3 bd · 2.5 ba · sleeps 8 | $23,723 | $215 | 30% | 4.8★ (225) | 0.3 mi | Delisted |
![]() Hook Line & Sinker, Free Tickets, Hot Tub, WIFI Cabin
| 3 bd · 2 ba · sleeps 9 | $56,345 | $256 | 60% | 4★ (7) | 0.3 mi | AirbnbVrbo |
![]() Big Porch and Wide Open Spaces Cabin
| 3 bd · 2.5 ba · sleeps 8 | $57,435 | $379 | 42% | 4.9★ (79) | 0.3 mi | Vrbo |
![]() Storyteller Cabin: Smoky Mtn Views, Hot Tub, Firepit, Dog-Friendly, Sleeps 8 Cabin
| 3 bd · 3 ba · sleeps 8 | $71,496 | $310 | 63% | 4.9★ (385) | 0.3 mi | Vrbo |
![]() 3BR Wears Valley Cabin with Game Room & Hot Tub Cabin
| 3 bd · 3 ba · sleeps 6 | $37,239 | $299 | 34% | 5★ (18) | 0.3 mi | AirbnbVrboBooking |
![]() Fall Smokies Getaway | Views • Hot Tub • Games Cabin
| 3 bd · 3 ba · sleeps 10 | $36,365 | $285 | 35% | 4.9★ (25) | 0.3 mi | AirbnbVrbo |
![]() Luxury Cabin w/ Finnish Sauna | Views Cabin
| 3 bd · 3.5 ba · sleeps 10 | $62,750 | $407 | 42% | 5★ (31) | 0.3 mi | AirbnbVrbo |
![]() Harvest Moon - Cabin In The Smokies Cabin
| 3 bd · 2 ba · sleeps 8 | $62,539 | $248 | 69% | 4.9★ (49) | 0.3 mi | AirbnbVrbo |
![]() "Timberwolf" 3 Bedroom Cabin House
| 3 bd · 3 ba · sleeps 8 | $22,486 | $327 | 19% | — | 0.3 mi | AirbnbVrbo |
![]() Wears Valley - Relaxing - Lots of Amenities Cabin
| 3 bd · 3 ba · sleeps 10 | $90,324 | $387 | 64% | 4.4★ (5) | 0.3 mi | AirbnbVrbo |
![]() Private Indoor Pool, Hot Tub & Mountain Views Cabin
| 3 bd · 4 ba · sleeps 10 | $109,146 | $591 | 51% | 5★ (59) | 0.4 mi | AirbnbVrbo |
![]() Cozy Cabin • Hot Tub, Fishing Pond & Game Room Cabin
| 3 bd · 2 ba · sleeps 9 | $61,339 | $368 | 46% | 4.8★ (38) | 0.4 mi | AirbnbBooking |
![]() Bearadise Ridge - 4 miles from the GSMNP entrance! Cabin
| 3 bd · 3 ba · sleeps 10 | $61,616 | $307 | 55% | 4.9★ (216) | 0.4 mi | AirbnbVrboBooking |
![]() Epic Mtn Views | Hot Tub • Game Room • Swim Pool Cabin
| 3 bd · 2 ba · sleeps 8 | $32,195 | $301 | 29% | 4.8★ (17) | 0.4 mi | AirbnbVrboBooking |
![]() Dreamy views of Smoky mountains Cabin
| 3 bd · 2 ba · sleeps 6 | $2,886 | $412 | 2% | 5★ (28) | 0.4 mi | AirbnbVrbo |
![]() 3 BR Home w/ Hot Tub & Air Hockey Table Cabin | 3 bd · 2 ba · sleeps 8 | $63,277 | $360 | 48% | 5★ (1) | 0.4 mi | AirbnbBooking |
![]() Close to Hiking: Hot Tub Haven in Sevierville! Cabin | 3 bd · 2 ba · sleeps 8 | $54,506 | $250 | 60% | 5★ (4) | 0.4 mi | AirbnbBooking |
![]() Firefly Ridge! Cozy, Hot Tub, Fishing, & Fire Pit! Cabin
| 3 bd · 3 ba · sleeps 10 | $79,701 | $332 | 66% | 5★ (80) | 0.4 mi | AirbnbVrbo |
![]() Smoky Mountain Slumber new 3 bed 3 bath/hot tub Cabin
| 3 bd · 3 ba · sleeps 10 | $3,484 | $305 | 3% | 5★ (2) | 0.5 mi | AirbnbVrbo |
![]() Private Smokies Cabin, Hot Tub, 5 Decks, Fireplace Cabin
| 3 bd · 2 ba · sleeps 6 | $59,376 | $266 | 61% | 5★ (136) | 0.5 mi | AirbnbVrbo |
![]() Deck Fireplace, Mtn Views, Hot Tub, Dog Friendly! Cabin
| 3 bd · 3.5 ba · sleeps 7 | $46,311 | $386 | 33% | 5★ (110) | 0.5 mi | AirbnbVrbo |
![]() Sky High Views, Luxe 3 Bedroom Cabin w/ Hot Tub Cabin
| 3 bd · 2.5 ba · sleeps 8 | $64,712 | $351 | 51% | 5★ (125) | 0.5 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 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 8) + 0.75% investor premium
Est. revenue
$66,653
NOI
$36,004
Cash flow /mo
-$1,739
Cash needed
$265,710
Cash-on-cash
-7.9%
ROE (yr 1)
3.7%
Cap rate
4.2%
DSCR
0.63
Year-1 write-off
$155,748
Year-1 tax shield @ 32%
$49,839
Year-1 return on equity
- Cash flow (annual)-$20,864
- Principal paydown$5,163
- Appreciation at%$25,470
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)$13,331
- Platform fees (3% of revenue)$2,000
- Maintenance / capex (5% of revenue)$3,333
- Utilities & supplies$4,200
- HOA$600
- Property tax$2,092
- Insurance (STR-rated)$5,094
Cash needed to close
- Down payment (25%)$212,250
- Closing costs (4.0%)$33,960
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$49,839
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
$714,000
Short-life (5/15-yr)
$136,000 · 19%
Year-1 deduction
$156,000
Year-1 tax shield @ 32%
$50,000
Land 16% (county tax record, market value split) · building $579,000 over 39 years · new furniture $20,000
Based on: 2,288 sq ft, built 2007, 3 bd / 3 ba, unfurnished, listing features (hot tub, deck, fireplace, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $97,000 in year 1 (11% short-life, $31,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $11,100
Kitchen cabinetsdefault
$10,800 new × 40% good × 2.57 allocation
- $9,100
Kitchen countertopsdefault
$8,800 new × 40% good × 2.57 allocation
- $4,100
Decorative trimdefault
$4,000 new × 40% good × 2.57 allocation
- $500
Mirrorsdefault
$500 new × 40% good × 2.57 allocation
- $1,200
Shelvingdefault
$1,200 new × 40% good × 2.57 allocation
- $5,900
Window coverings (23)default
$5,800 new × 40% good × 2.57 allocation
- $3,800
Carpet, vinyl & laminate (25% of floors)listing
$3,700 new × 40% good × 2.57 allocation
- $13,400
Kitchen & laundry equipment plumbingdefault
$8,400 new × 62% good × 2.57 allocation
- $8,100
Kitchen, laundry & data equipment electricaldefault
$5,100 new × 62% good × 2.57 allocation
- $7,900
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 40% good × 2.57 allocation
- $9,300
Hot tub (freestanding)listing
$9,000 new × 40% good × 2.57 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $12,800
Paving: driveway & walks (paved)default
$9,900 new × 50% good × 2.57 allocation
- $12,300
Landscaping (typical)default
$9,500 new × 50% good × 2.57 allocation
- $2,900
Patiosdefault
$2,300 new × 50% good × 2.57 allocation
- $33,100
Decks & porches (attached)listing
$25,700 new × 50% good × 2.57 allocation
- $436,900
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$248,300 new × 68% good × 2.57 allocation
- $41,100
Building plumbing & fixturesdefault
$25,800 new × 62% good × 2.57 allocation
- $41,900
Building electrical & lightingdefault
$26,300 new × 62% good × 2.57 allocation
- $26,500
HVACdefault
$25,800 new × 40% good × 2.57 allocation
- $11,400
Hardwood & tile floorsdefault
$11,000 new × 40% good × 2.57 allocation
- $5,400
Fireplaces (2)listing
$5,300 new × 40% good × 2.57 allocation
- $15,400
Septic systemlisting
$12,000 new × 50% good × 2.57 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $94,000 | $61,100 | $600 | $155,700 |
| 2 | $0 | $0 | $14,800 | $14,800 |
| 3 | $0 | $0 | $14,800 | $14,800 |
| 4 | $0 | $0 | $14,800 | $14,800 |
| 5 | $0 | $0 | $14,800 | $14,800 |
| 6+ | $0 | $0 | $518,800 | $518,800 |
| Total | $94,000 | $61,100 | $578,800 | $733,900 |
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.