2526 Goingback Cir
Sevierville, TN 37876
$430,000
3 bd · 2 ba · 2,092 sqft · Listed 1d ago
View on Realtor.com →Year built
2000
Sqft
2,092
Lot sqft
15,246
HOA / mo
$6
Furnished
No
List date
2026-10-03T14:19:02.000000Z
Revenue
Annual revenue
$43,033
ADR
$208
Occupancy
57%
Cleaning fees (12 mo)
$8,010
Confidence
Med (57.68), 12 comps
Comp revenue range (p25 / median / p75)
Few similar-size comps were found, so all comps are shown.
Median revenue of shown comps: $44,079
Smoky Mountain Getaway for FOUR guests!
House · 2 bd · 1 ba · sleeps 4 · 0.2 mi
Revenue $16,597ADR $99Occ ≈ 46%5★ (73)
River Rush- Cozy Riverfront Cabin 5 Mi to Pigeon Forge
Vacation home · 2 bd · 1 ba · sleeps 4 · 0.5 mi
Revenue $69,599ADR $207Occ ≈ 92%4.4★ (5)
RiverfrontViews/PrimeLocation/Hot-tub/Pet-Friendly
Cabin · 2 bd · 1 ba · sleeps 6 · 0.5 mi
Revenue $41,808ADR $163Occ ≈ 70%5★ (70)
Riverfront Fishing Cabin·Hot Tub·Sauna·2 King Beds
Cabin · 2 bd · 2 ba · sleeps 6 · 0.5 mi
Revenue $32,272ADR $414Occ ≈ 21%5★ (16)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Smoky Mountain Getaway for FOUR guests! House | 2 bd · 1 ba · sleeps 4 | $16,597 | $99 | 46% | 5★ (73) | 0.2 mi | Airbnb |
Pet friendly, gameroom, yard - close to Dollywood! Chalet | 2 bd · 2 ba · sleeps 6 | $48,856 | $295 | 45% | 4.7★ (10) | 0.4 mi | AirbnbVrbo |
Pet friendly, game room, close to Dollywood! Chalet | 3 bd · 2 ba · sleeps 6 | $46,349 | $369 | 34% | 4.5★ (6) | 0.5 mi | AirbnbVrbo |
River Rush- Cozy Riverfront Cabin 5 Mi to Pigeon Forge Vacation home | 2 bd · 1 ba · sleeps 4 | $69,599 | $207 | 92% | 4.4★ (5) | 0.5 mi | Booking |
Cabin on river/Prime Location/Hot-tub/Pet-friendly Cabin | 2 bd · 2 ba · sleeps 8 | $55,675 | $201 | 76% | 4.8★ (425) | 0.5 mi | AirbnbVrbo |
River Cabin Near Dollywood! Hot Tub/ Fireplace Cabin | 2 bd · 2 ba · sleeps 6 | $11,465 | $205 | 15% | 3.8★ (26) | 0.5 mi | AirbnbVrbo |
RiverfrontViews/PrimeLocation/Hot-tub/Pet-Friendly Cabin | 2 bd · 1 ba · sleeps 6 | $41,808 | $163 | 70% | 5★ (70) | 0.5 mi | Airbnb |
Riverfront Fishing Cabin·Hot Tub·Sauna·2 King Beds Cabin | 2 bd · 2 ba · sleeps 6 | $32,272 | $414 | 21% | 5★ (16) | 0.5 mi | Airbnb |
River Front Fun! Tubing, Kayak, Fishing on River! Cabin | 3 bd · 2 ba · sleeps 8 | $55,123 | $295 | 51% | 4.7★ (132) | 0.6 mi | AirbnbVrbo |
#6 Cozy Cabin on the River-Good Roads-Pigeon Forge Cabin | 3 bd · 2 ba · sleeps 8 | $50,693 | $262 | 53% | 4.5★ (208) | 0.6 mi | AirbnbVrbo |
Show 2 more
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
$43,033
NOI
$23,036
Cash flow /mo
-$453
Cash needed
$144,200
Cash-on-cash
-3.8%
ROE (yr 1)
7.0%
Cap rate
5.4%
DSCR
0.81
Year-1 write-off
$89,534
Year-1 tax shield @ 32%
$28,651
Year-1 return on equity
- Cash flow (annual)-$5,442
- Principal paydown$2,678
- Appreciation at%$12,900
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)$8,607
- Platform fees (3% of revenue)$1,291
- Maintenance / capex (5% of revenue)$2,152
- Utilities & supplies$4,200
- HOA$72
- Property tax$1,096
- Insurance (STR-rated)$2,580
Cash needed to close
- Down payment (25%)$107,500
- Closing costs (4.0%)$17,200
- Furnishing (bought new)$19,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$28,651
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
$365,000
Short-life (5/15-yr)
$70,000 · 19%
Year-1 deduction
$90,000
Year-1 tax shield @ 32%
$29,000
Land 15% (county tax record, market value split) · building $295,000 over 39 years · new furniture $20,000
Based on: 2,092 sq ft, built 2000, 3 bd / 2 ba, unfurnished, listing features (patio, fireplace, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $70,000 in year 1 (14% short-life, $23,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $7,400
Kitchen cabinetsdefault
$10,400 new × 40% good × 1.79 allocation
- $6,100
Kitchen countertopsdefault
$8,500 new × 40% good × 1.79 allocation
- $2,600
Decorative trimdefault
$3,700 new × 40% good × 1.79 allocation
- $200
Mirrorsdefault
$300 new × 40% good × 1.79 allocation
- $900
Shelvingdefault
$1,200 new × 40% good × 1.79 allocation
- $3,800
Window coverings (21)default
$5,300 new × 40% good × 1.79 allocation
- $4,800
Carpet, vinyl & laminate (50% of floors)listing
$6,700 new × 40% good × 1.79 allocation
- $6,900
Kitchen & laundry equipment plumbingdefault
$8,100 new × 48% good × 1.79 allocation
- $4,200
Kitchen, laundry & data equipment electricaldefault
$4,900 new × 48% good × 1.79 allocation
- $5,800
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)listing
$8,100 new × 40% good × 1.79 allocation
- $19,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
- $8,500
Paving: driveway & walks (paved)default
$9,500 new × 50% good × 1.79 allocation
- $8,200
Landscaping (typical)default
$9,100 new × 50% good × 1.79 allocation
- $8,400
Patioslisting
$9,400 new × 50% good × 1.79 allocation
- $1,900
Decks & porches (attached)default
$2,100 new × 50% good × 1.79 allocation
- $230,500
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$227,100 new × 57% good × 1.79 allocation
- $20,300
Building plumbing & fixturesdefault
$23,500 new × 48% good × 1.79 allocation
- $20,500
Building electrical & lightingdefault
$23,800 new × 48% good × 1.79 allocation
- $16,900
HVACdefault
$23,600 new × 40% good × 1.79 allocation
- $4,800
Hardwood & tile floorsdefault
$6,700 new × 40% good × 1.79 allocation
- $1,900
Fireplacelisting
$2,600 new × 40% good × 1.79 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $62,300 | $26,900 | $300 | $89,500 |
| 2 | $0 | $0 | $7,600 | $7,600 |
| 3 | $0 | $0 | $7,600 | $7,600 |
| 4 | $0 | $0 | $7,600 | $7,600 |
| 5 | $0 | $0 | $7,600 | $7,600 |
| 6+ | $0 | $0 | $264,300 | $264,300 |
| Total | $62,300 | $26,900 | $294,800 | $384,100 |
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.