374 Buena Vista Dr
Sevierville, TN 37876
$800,000
3 bd · 3.5 ba · 2,250 sqft · Listed 2d ago
View on Realtor.com →Year built
2022
Sqft
2,250
Lot sqft
41,818
HOA / mo
$0
Furnished
No
List date
2026-09-25T13:36:42.000000Z
Revenue
Annual revenue
$54,972
ADR
$284
Occupancy
53%
Cleaning fees (12 mo)
$9,465
Confidence
Med (67.87), 27 comps
Comp revenue range (p25 / median / p75)
Pet Friendly near Gate + Dollywood Fireplaces
Cabin · 3 bd · 3 ba · sleeps 10 · 0.2 mi
Revenue $63,327ADR $401Occ ≈ 43%5★ (4)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Smoky Mtn Splendor! Game Room/Hot tub/Media Room Cabin | 3 bd · 3 ba · sleeps 9 | $65,857 | $357 | 51% | 4.8★ (121) | 49 ft | AirbnbVrboBooking |
Family Fun! [Arcade~Spa~Fire] Convenient Location! Cabin | 3 bd · 3.5 ba · sleeps 12 | $19,105 | $345 | 15% | 4.8★ (101) | 108 ft | AirbnbVrbo |
*5 Min to GBurg/Pigeon Forge*Hot Tub+Firepit+Games Cabin | 3 bd · 2.5 ba · sleeps 10 | $73,797 | $290 | 70% | 5★ (156) | 240 ft | AirbnbVrbo |
Heavenly Hideaway House | 3 bd · 3 ba · sleeps 10 | $34,957 | $268 | 36% | 4.8★ (78) | 308 ft | AirbnbVrbo |
Piper's Playground: Where Fun Comes to Stay Cabin | 3 bd · 3 ba · sleeps 12 | $79,366 | $389 | 56% | 4.1★ (22) | 417 ft | AirbnbVrbo |
Amazing Value! 3 King Suites • Hot Tub • Arcade Cabin | 3 bd · 3 ba · sleeps 10 | $55,864 | $291 | 53% | 4.8★ (170) | 417 ft | AirbnbVrbo |
Escape to Treetop Tranquility, a cozy 3-bedroom Cabin | 3 bd · 2.5 ba · sleeps 10 | $38,946 | $294 | 36% | 4.7★ (17) | 476 ft | AirbnbVrbo |
Pet friendly between Gatlinburg & Pigeon Forge Cabin | 3 bd · 3 ba · sleeps 12 | $33,942 | $247 | 38% | 4.8★ (55) | 0.1 mi | AirbnbVrbo |
Amazing Prime Location! Private Luxury cabin! Cabin | 3 bd · 3 ba · sleeps 12 | $42,587 | $306 | 38% | 4.8★ (188) | 0.2 mi | AirbnbVrbo |
Pet Friendly near Gate + Dollywood Fireplaces Cabin | 3 bd · 3 ba · sleeps 10 | $63,327 | $401 | 43% | 5★ (4) | 0.2 mi | Vrbo |
Show all 27 comps
Hemlock Mountain House
Cabin · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $72,543ADR $272Occ ≈ 73%5★ (32)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Skinny Dippin: Private Indoor Pool & Theater Cabin | 3 bd · 3.5 ba · sleeps 10 | $92,623 | $607 | 42% | 3.8★ (9) | 0.2 mi | AirbnbVrbo |
Themed Cabin - Views! Hot Tub! Pet Friendly Cabin | 3 bd · 2.5 ba · sleeps 9 | $31,158 | $238 | 36% | 4.9★ (12) | 0.2 mi | AirbnbVrboBooking |
Located between Pigeon Forge and Gatlinburg! Cabin | 3 bd · 3 ba · sleeps 10 | $64,365 | $303 | 58% | 4.8★ (14) | 0.2 mi | AirbnbVrbo |
Heavenly Escape. Family operated great location Cabin | 3 bd · 3 ba · sleeps 11 | $20,178 | $312 | 18% | 4.8★ (129) | 0.3 mi | AirbnbVrbo |
Fall SALE! Amazing Location! Hot Tub! Pets Welcome Cabin | 3 bd · 2.5 ba · sleeps 9 | $46,760 | $247 | 52% | 4.5★ (76) | 0.3 mi | AirbnbVrbo |
Mtn Vista | Picturesque Views + Hot Tub Cabin | 3 bd · 3.5 ba · sleeps 8 | $57,063 | $235 | 67% | 4.4★ (15) | 0.4 mi | AirbnbVrbo |
Spacious Cabin with Privacy & Views! Close to All Cabin | 3 bd · 3 ba · sleeps 10 | $61,661 | $413 | 41% | 5★ (174) | 0.5 mi | AirbnbVrbo |
3BD Cabin w/ Hot Tub, Pool Table, Sleeps 10 House | 3 bd · 3 ba · sleeps 10 | $65,441 | $308 | 58% | 4.8★ (81) | 0.5 mi | AirbnbVrboBooking |
Single level * Amenities included * close to towns House | 3 bd · 3 ba · sleeps 12 | $40,371 | $346 | 32% | 5★ (77) | 0.5 mi | AirbnbVrbo |
King Wolf Lodge*Easy Access Roads*Game Room*WiFi Cabin | 3 bd · 3 ba · sleeps 10 | $70,272 | $411 | 47% | 3.5★ (9) | 0.5 mi | AirbnbVrbo |
FreeDollywoodTix+Luxury+Modern+A+Location+FirePit Cabin | 3 bd · 3.5 ba · sleeps 8 | $58,775 | $388 | 42% | 5★ (28) | 0.5 mi | AirbnbVrbo |
Hemlock Mountain House Cabin | 3 bd · 3 ba · sleeps 8 | $72,543 | $272 | 73% | 5★ (32) | 0.6 mi | Airbnb |
North Ridge Place - Fireplace, hot tub, and games! Cabin | 3 bd · 3 ba · sleeps 10 | $55,645 | $290 | 53% | 4.7★ (81) | 0.6 mi | AirbnbVrboBooking |
Mountain Cabin Retreat: Hot Tub, Near Attractions Cabin | 3 bd · 3 ba · sleeps 12 | $66,223 | $308 | 59% | 4.5★ (235) | 0.6 mi | AirbnbVrboBooking |
MNT TOP Cabin-Near Dolly -3 King Beds -Pickle Ball Cabin | 3 bd · 2.5 ba · sleeps 6 | $57,856 | $298 | 53% | 5★ (199) | 0.7 mi | AirbnbVrboBooking |
Secluded Hideaway Cabin | 3 bd · 3 ba · sleeps 8 | $56,211 | $295 | 52% | 4.5★ (37) | 0.7 mi | AirbnbVrbo |
Glori's Retreat Cabin | 3 bd · 3.5 ba · sleeps 12 | $60,875 | $383 | 44% | 4.4★ (27) | 0.8 mi | AirbnbVrboBooking |
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 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$54,972
NOI
$27,575
Cash flow /mo
-$2,013
Cash needed
$257,500
Cash-on-cash
-9.4%
ROE (yr 1)
2.0%
Cap rate
3.4%
DSCR
0.53
Year-1 write-off
$188,975
Year-1 tax shield @ 32%
$60,472
Year-1 return on equity
- Cash flow (annual)-$24,156
- Principal paydown$5,235
- Appreciation at%$24,000
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$10,994
- Platform fees (3% of revenue)$1,649
- Maintenance / capex (5% of revenue)$2,749
- Utilities & supplies$4,200
- HOA$0
- Property tax$3,005
- Insurance (STR-rated)$4,800
Cash needed to close
- Down payment (25%)$200,000
- Closing costs (4.0%)$32,000
- Furnishing (bought new)$25,500
Tax savings if the STR loophole applies
- Tax shield @ 32%$60,472
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
$748,000
Short-life (5/15-yr)
$162,000 · 22%
Year-1 deduction
$189,000
Year-1 tax shield @ 32%
$60,000
Land 7% (county tax record, market value split) · building $586,000 over 39 years · new furniture $26,000
Based on: 2,250 sq ft, built 2022, 3 bd / 3.5 ba, unfurnished, listing features (hot tub, deck, game room, fireplace, flooring types, appliance list, septic, wooded lot).
IRS-guide safe-harbor floor: $112,000 in year 1 (11% short-life, $36,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $16,800
Kitchen cabinetsdefault
$10,700 new × 84% good × 1.87 allocation
- $13,800
Kitchen countertopsdefault
$8,800 new × 84% good × 1.87 allocation
- $6,200
Decorative trimdefault
$3,900 new × 84% good × 1.87 allocation
- $600
Mirrorsdefault
$500 new × 67% good × 1.87 allocation
- $1,900
Shelvingdefault
$1,200 new × 84% good × 1.87 allocation
- $6,400
Window coverings (23)default
$5,800 new × 60% good × 1.87 allocation
- $9,000
Carpet, vinyl & laminate (50% of floors)listing
$7,200 new × 67% good × 1.87 allocation
- $14,400
Kitchen & laundry equipment plumbingdefault
$8,300 new × 92% good × 1.87 allocation
- $8,700
Kitchen, laundry & data equipment electricaldefault
$5,000 new × 92% good × 1.87 allocation
- $9,600
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 67% good × 1.87 allocation
- $10,100
Hot tub (freestanding)listing
$9,000 new × 60% good × 1.87 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
- $15,400
Paving: driveway & walks (paved)default
$9,800 new × 84% good × 1.87 allocation
- $7,400
Landscaping (minimal)listing
$4,700 new × 84% good × 1.87 allocation
- $3,500
Patiosdefault
$2,200 new × 84% good × 1.87 allocation
- $37,800
Decks & porches (attached)listing
$25,300 new × 80% good × 1.87 allocation
- $425,800
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$244,200 new × 93% good × 1.87 allocation
- $43,600
Building plumbing & fixturesdefault
$25,300 new × 92% good × 1.87 allocation
- $44,300
Building electrical & lightingdefault
$25,800 new × 92% good × 1.87 allocation
- $37,900
HVACdefault
$25,300 new × 80% good × 1.87 allocation
- $11,400
Hardwood & tile floorsdefault
$7,200 new × 84% good × 1.87 allocation
- $4,100
Fireplacelisting
$2,600 new × 84% good × 1.87 allocation
- $18,800
Septic systemlisting
$12,000 new × 84% good × 1.87 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $122,900 | $64,200 | $1,900 | $189,000 |
| 2 | $0 | $0 | $15,000 | $15,000 |
| 3 | $0 | $0 | $15,000 | $15,000 |
| 4 | $0 | $0 | $15,000 | $15,000 |
| 5 | $0 | $0 | $15,000 | $15,000 |
| 6+ | $0 | $0 | $524,000 | $524,000 |
| Total | $122,900 | $64,200 | $585,900 | $773,000 |
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: Georgia disallows 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.