2540 Pittman Center Rd

Sevierville, TN 37876

$429,900

2 bd · 2 ba · 864 sqft · Listed 3d ago

View on Realtor.com →

Year built

2024

Sqft

864

Lot sqft

43,560

HOA / mo

None

Furnished

List date

2026-11-09T16:55:08.000000Z

Revenue

Annual revenue

$61,941

ADR

$206

Occupancy

82%

Cleaning fees (12 mo)

$12,129

Confidence

Low (44.91), 26 comps

Comp revenue range (p25 / median / p75)

$43,640$60,587$74,854

Median revenue of shown comps: $59,838

~Blue Smoke Hillside~6 Miles to Dollywood~
House · 2 bd · 2 ba · sleeps 4 · 279 ft
- Free parking
- Wifi
- Kitchen
- Washer
- +2
Revenue $49,427ADR $186Occ ≈ 73%4.9★ (101)
Airbnb
Hot Tub Pool Table Fireplace Views Relax
Vacation home · 2 bd · 2 ba · sleeps 4 · 459 ft
Revenue $103,894ADR $323Occ ≈ 88%—
Booking
Hot Tub, Pool Table, Fireplace, Views, Relax!
Cabin · 2 bd · 2 ba · sleeps 4 · 502 ft
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $61,335ADR $189Occ ≈ 89%5★ (101)
Airbnb Vrbo
Nature’s Hideaway - Sip Coffee in Scenic Seclusion
Cabin · 2 bd · 3 ba · sleeps 8 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $75,351ADR $260Occ ≈ 79%4.2★ (7)
Airbnb Vrbo Booking
Cozy Cabin with Game Room, Hot Tub, & Awesome Location with NO Cleaning Fee!
Cabin · 2 bd · 3 ba · sleeps 8 · 0.2 mi
Revenue $14,472ADR $236Occ ≈ 17%4.4★ (15)
Delisted
Game Room, Hot Tub, & Location w/ NO Cleaning Fee!
Cabin · 2 bd · 3 ba · sleeps 8 · 0.3 mi
Revenue $64,049ADR $159Occ ≈ 100%4.7★ (173)
Airbnb
HotTub | Pet Friendly | FirePit| Dollywood | Creek
Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $49,209ADR $220Occ ≈ 61%4.8★ (56)
Airbnb Vrbo
Woodlands | Pet Friendly, Pool Table + Hot Tub
Cabin · 2 bd · 2 ba · sleeps 4 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +4
Revenue $26,751ADR $174Occ ≈ 42%4.8★ (12)
Airbnb Vrbo
Perfect Cabin For Couples Pet Friendly Hot Tub
Cabin · 2 bd · 2.5 ba · sleeps 4 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $53,340ADR $268Occ ≈ 55%4.8★ (117)
Airbnb Vrbo
Fenced Dog Yard · Hot Tub · Game Room· Dollywood
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $59,838ADR $284Occ ≈ 58%5★ (175)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
~Blue Smoke Hillside~6 Miles to Dollywood~ House Free parking Wifi Kitchen Washer +2	2 bd · 2 ba · sleeps 4	$49,427	$186	73%	4.9★ (101)	279 ft	Airbnb
Hot Tub Pool Table Fireplace Views Relax Vacation home	2 bd · 2 ba · sleeps 4	$103,894	$323	88%	—	459 ft	Booking
Hot Tub, Pool Table, Fireplace, Views, Relax! Cabin Hot tub A/C Free parking Wifi +4	2 bd · 2 ba · sleeps 4	$61,335	$189	89%	5★ (101)	502 ft	Airbnb Vrbo
Nature’s Hideaway - Sip Coffee in Scenic Seclusion Cabin Hot tub A/C Free parking Pets OK +5	2 bd · 3 ba · sleeps 8	$75,351	$260	79%	4.2★ (7)	0.2 mi	Airbnb Vrbo Booking
Cozy Cabin with Game Room, Hot Tub, & Awesome Location with NO Cleaning Fee! Cabin	2 bd · 3 ba · sleeps 8	$14,472	$236	17%	4.4★ (15)	0.2 mi	Delisted
Game Room, Hot Tub, & Location w/ NO Cleaning Fee! Cabin	2 bd · 3 ba · sleeps 8	$64,049	$159	100%	4.7★ (173)	0.3 mi	Airbnb
HotTub \| Pet Friendly \| FirePit\| Dollywood \| Creek Cabin Hot tub A/C Free parking Pets OK +5	2 bd · 1.5 ba · sleeps 6	$49,209	$220	61%	4.8★ (56)	0.4 mi	Airbnb Vrbo
Woodlands \| Pet Friendly, Pool Table + Hot Tub Cabin Hot tub A/C Free parking Pets OK +4	2 bd · 2 ba · sleeps 4	$26,751	$174	42%	4.8★ (12)	0.4 mi	Airbnb Vrbo
Perfect Cabin For Couples Pet Friendly Hot Tub Cabin Hot tub A/C Free parking Pets OK +5	2 bd · 2.5 ba · sleeps 4	$53,340	$268	55%	4.8★ (117)	0.4 mi	Airbnb Vrbo
Fenced Dog Yard · Hot Tub · Game Room· Dollywood Cabin Hot tub A/C Free parking Pets OK +5	2 bd · 2.5 ba · sleeps 6	$59,838	$284	58%	5★ (175)	0.5 mi	Airbnb Vrbo

Show 15 more

Dogs Stay FREE• Hot tub• Game Room•Grill•Quiet
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $69,516ADR $257Occ ≈ 74%5★ (184)
Airbnb Vrbo Booking
Dolly's Delight! Pickleball, Hot Tub, Fishing!
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.5 mi
Revenue $77,769ADR $304Occ ≈ 70%4.9★ (65)
Airbnb
Smoky Mtn Lodge! Pickleball, Hot Tub, Location!
Cabin · 2 bd · 3 ba · sleeps 6 · 0.5 mi
Revenue $67,743ADR $262Occ ≈ 71%4.8★ (56)
Airbnb
Luxury Retreat! Pickleball, Hot Tub, Put-Put!
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.5 mi
Revenue $76,665ADR $279Occ ≈ 75%5★ (5)
Airbnb
New Luxury-Style Mountain Lodge - Fir Pit!
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $64,227ADR $257Occ ≈ 68%4.8★ (15)
Airbnb Vrbo
Distinctive 2-Bedroom Cabin Retreat
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.5 mi
Revenue $0ADR $0Occ ≈ —4.8★ (119)
Airbnb Booking
H2Oasis
Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi
Revenue $131,180ADR $399Occ ≈ 90%2★ (2)
Airbnb
Hillside Retreat
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.6 mi
- A/C
- Free parking
- Wifi
- Kitchen
- +2
Revenue $7,936ADR $266Occ ≈ 8%5★ (6)
Airbnb Vrbo
Tiny Cabin! A Bearly Adventure
Tiny house · 2 bd · 2 ba · sleeps 6 · 0.6 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +3
Revenue $32,394ADR $177Occ ≈ 50%4.8★ (99)
Airbnb Vrbo Booking
Rural Relaxation Station, Our Mountain Retreat!
House · 2 bd · 1 ba · sleeps 6 · 0.6 mi
Revenue $20,520ADR $0Occ ≈ —4.9★ (37)
Airbnb Booking
Million $ Views, Game RM, Pvt Pool, Lux
Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi
- Hot tub
- Pool
- A/C
- Free parking
- +5
Revenue $120,322ADR $362Occ ≈ 91%5★ (192)
Airbnb Vrbo Booking
H2Oasis - Indoor Pool Cabin with Arcades!
Cabin · 2 bd · 2 ba · sleeps 8 · 0.6 mi
- Hot tub
- Pool
- A/C
- Free parking
- +4
Revenue $55,111ADR $346Occ ≈ 44%4.8★ (28)
Airbnb
Magical Nights, $560 in FREE tickets each paid day
Cabin · 2 bd · 1 ba · sleeps 4 · 0.6 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +3
Revenue $44,566ADR $185Occ ≈ 66%4.2★ (27)
Airbnb Vrbo Booking
Hillside Retreat | Hot Tub & Game Room!
Cabin · 2 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $78,441ADR $316Occ ≈ 68%4.8★ (21)
Airbnb Booking
A View of Paradise: Your Window to Wonder
Cabin · 2 bd · 2 ba · sleeps 4 · 0.7 mi
- Hot tub
- Pool
- A/C
- Free parking
- +5
Revenue $43,331ADR $374Occ ≈ 32%—
Airbnb Vrbo Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Dogs Stay FREE• Hot tub• Game Room•Grill•Quiet Cabin Hot tub A/C Free parking Pets OK +5	2 bd · 2.5 ba · sleeps 6	$69,516	$257	74%	5★ (184)	0.5 mi	Airbnb Vrbo Booking
Dolly's Delight! Pickleball, Hot Tub, Fishing! Cabin	2 bd · 2.5 ba · sleeps 6	$77,769	$304	70%	4.9★ (65)	0.5 mi	Airbnb
Smoky Mtn Lodge! Pickleball, Hot Tub, Location! Cabin	2 bd · 3 ba · sleeps 6	$67,743	$262	71%	4.8★ (56)	0.5 mi	Airbnb
Luxury Retreat! Pickleball, Hot Tub, Put-Put! Cabin	2 bd · 2.5 ba · sleeps 6	$76,665	$279	75%	5★ (5)	0.5 mi	Airbnb
New Luxury-Style Mountain Lodge - Fir Pit! Cabin Hot tub A/C Free parking Wifi +4	2 bd · 2.5 ba · sleeps 6	$64,227	$257	68%	4.8★ (15)	0.5 mi	Airbnb Vrbo
Distinctive 2-Bedroom Cabin Retreat Cabin	2 bd · 2.5 ba · sleeps 6	$0	$0	—	4.8★ (119)	0.5 mi	Airbnb Booking
H2Oasis Cabin	2 bd · 2 ba · sleeps 8	$131,180	$399	90%	2★ (2)	0.6 mi	Airbnb
Hillside Retreat Cabin A/C Free parking Wifi Kitchen +2	2 bd · 2.5 ba · sleeps 6	$7,936	$266	8%	5★ (6)	0.6 mi	Airbnb Vrbo
Tiny Cabin! A Bearly Adventure Tiny house Hot tub A/C Free parking Wifi +3	2 bd · 2 ba · sleeps 6	$32,394	$177	50%	4.8★ (99)	0.6 mi	Airbnb Vrbo Booking
Rural Relaxation Station, Our Mountain Retreat! House	2 bd · 1 ba · sleeps 6	$20,520	$0	—	4.9★ (37)	0.6 mi	Airbnb Booking
Million $ Views, Game RM, Pvt Pool, Lux Cabin Hot tub Pool A/C Free parking +5	2 bd · 2 ba · sleeps 8	$120,322	$362	91%	5★ (192)	0.6 mi	Airbnb Vrbo Booking
H2Oasis - Indoor Pool Cabin with Arcades! Cabin Hot tub Pool A/C Free parking +4	2 bd · 2 ba · sleeps 8	$55,111	$346	44%	4.8★ (28)	0.6 mi	Airbnb
Magical Nights, $560 in FREE tickets each paid day Cabin Hot tub A/C Free parking Wifi +3	2 bd · 1 ba · sleeps 4	$44,566	$185	66%	4.2★ (27)	0.6 mi	Airbnb Vrbo Booking
Hillside Retreat \| Hot Tub & Game Room! Cabin	2 bd · 2 ba · sleeps 6	$78,441	$316	68%	4.8★ (21)	0.6 mi	Airbnb Booking
A View of Paradise: Your Window to Wonder Cabin Hot tub Pool A/C Free parking +5	2 bd · 2 ba · sleeps 4	$43,331	$374	32%	—	0.7 mi	Airbnb Vrbo Booking

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

Financing

Management

Purchase priceAlready furnishedTax bracketCount tax savings in returnsOnly if you can use the losses (STR loophole)

Est. revenue

$61,941

NOI

$37,316

Cash flow /mo

$3,110

Cash needed

$463,096

Cash-on-cash (all cash)

8.1%

ROE (yr 1)

10.8%

Cap rate

8.7%

DSCR

—

Year-1 write-off

$105,804

Year-1 tax shield @ 32%

$33,857

Year-1 return on equity

Cash flow (annual)$37,316
Principal paydown (n/a, cash)$0
Appreciation at%$12,897

ROE10.8%

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)$12,388
Platform fees (3% of revenue)$1,858
Maintenance / capex (5% of revenue)$3,097
Utilities & supplies$4,200
HOA$0
Property tax$502
Insurance (STR-rated)$2,579

Cash needed to close

Purchase price (all cash)$429,900
Closing costs (4.0%)$17,196
Furnishing (bought new)$16,000

Tax savings if the STR loophole applies

Tax shield @ 32%$33,857

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

$351,000

Short-life (5/15-yr)

$90,000 · 25%

Year-1 deduction

$106,000

Year-1 tax shield @ 32%

$34,000

Land 18% (county tax record, market value split) · building $262,000 over 39 years · new furniture $16,000

Based on: 864 sq ft, built 2024, 2 bd / 2 ba, unfurnished, listing features (appliance list, septic, wooded lot).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $73,000 in year 1 (16% short-life, $23,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$85,700

Kitchen cabinetsdefault
$7,700 new × 92% good × 2.01 allocation
$14,200
Kitchen countertopsdefault
$6,300 new × 92% good × 2.01 allocation
$11,700
Decorative trimdefault
$1,500 new × 92% good × 2.01 allocation
$2,800
Mirrorsdefault
$300 new × 83% good × 2.01 allocation
$500
Shelvingdefault
$900 new × 92% good × 2.01 allocation
$1,700
Window coverings (9)default
$2,300 new × 80% good × 2.01 allocation
$3,600
Carpet, vinyl & laminate (40% of floors)default
$2,200 new × 83% good × 2.01 allocation
$3,700
Kitchen & laundry equipment plumbingdefault
$6,000 new × 96% good × 2.01 allocation
$11,600
Kitchen, laundry & data equipment electricaldefault
$3,600 new × 96% good × 2.01 allocation
$7,000
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 83% good × 2.01 allocation
$12,900
Furniture bought newlisting
$16,000 new × 100% good · bought separately
$16,000

15-year land improvements$19,800

Paving: driveway & walks (paved)default
$6,100 new × 92% good × 2.01 allocation
$11,300
Landscaping (minimal)listing
$2,900 new × 92% good × 2.01 allocation
$5,400
Patiosdefault
$900 new × 92% good × 2.01 allocation
$1,600
Decks & porches (attached)default
$900 new × 90% good × 2.01 allocation
$1,500

Building, 39-year$261,900

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$93,200 new × 97% good × 2.01 allocation
$181,300
Building plumbing & fixturesdefault
$9,700 new × 96% good × 2.01 allocation
$18,600
Building electrical & lightingdefault
$8,200 new × 96% good × 2.01 allocation
$15,900
HVACdefault
$9,700 new × 90% good × 2.01 allocation
$17,600
Hardwood & tile floorsdefault
$3,300 new × 92% good × 2.01 allocation
$6,200
Septic systemlisting
$12,000 new × 92% good × 2.01 allocation
$22,200

About the property

Sold furnishedGame roomHot tubPoolDeckDrivewayLandscapingFencedIrrigationLong-term rental (27.5-yr)Carpet / vinyl / laminate %Placed in serviceClosing costs $ (adds to basis)Land %Bonus depreciation %

Depreciation schedule: typical cost seg study

Year	5-yr	15-yr	Building	Total
1	$85,700	$19,800	$300	$105,800
2	$0	$0	$6,700	$6,700
3	$0	$0	$6,700	$6,700
4	$0	$0	$6,700	$6,700
5	$0	$0	$6,700	$6,700
6+	$0	$0	$234,700	$234,700
Total	$85,700	$19,800	$261,900	$367,400

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.