1435 Wiley Oakley Dr Unit 170
Gatlinburg, TN 37738
$249,900
2 bd · 2 ba · 990 sqft · Listed 2d ago
View on Realtor.com →Year built
1982
Sqft
990
Lot sqft
436
HOA / mo
$352
Furnished
No
List date
2026-10-09T14:41:38.000000Z
Revenue
Annual revenue
$43,681
ADR
$191
Occupancy
63%
Cleaning fees (12 mo)
$8,633
Confidence
Low (43.81), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $45,243
Rushing Mountain Stream
Condominium (condo) · 2 bd · 2 ba · sleeps 4 · 66 ft
Revenue $1,104ADR $184Occ ≈ 2%5★ (1)
Cozy 2 bedroom condo
Condominium (condo) · 2 bd · 2 ba · sleeps 6 · 151 ft
Revenue $24,420ADR $128Occ ≈ 52%4.8★ (129)
Cozy Cabin near GSMNP! - Autumn Leaves, Hot Tub!
Cabin · 2 bd · 1 ba · sleeps 5 · 203 ft
Revenue $32,160ADR $224Occ ≈ 39%5★ (126)
Buck's Wiley Stream Retreat ~ Smoky Mountains, TN
Condominium (condo) · 2 bd · 2 ba · sleeps 4 · 312 ft
Revenue $24,572ADR $135Occ ≈ 50%4.9★ (224)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Cozy 2 bd condo Gatlinburg overlooking mtn stream Condominium (condo) | 2 bd · 2 ba · sleeps 6 | $29,978 | $167 | 49% | 4.8★ (119) | 56 ft | AirbnbVrbo |
Rushing Mountain Stream Condominium (condo) | 2 bd · 2 ba · sleeps 4 | $1,104 | $184 | 2% | 5★ (1) | 66 ft | Airbnb |
Cozy 2 bedroom condo Condominium (condo) | 2 bd · 2 ba · sleeps 6 | $24,420 | $128 | 52% | 4.8★ (129) | 151 ft | Airbnb |
Cozy Cabin near GSMNP! - Autumn Leaves, Hot Tub! Cabin | 2 bd · 1 ba · sleeps 5 | $32,160 | $224 | 39% | 5★ (126) | 203 ft | Airbnb |
Rushing Mountain Stream w/balcony | Remodeled cond Condominium (condo) | 2 bd · 2 ba · sleeps 6 | $12,470 | $158 | 22% | 5★ (9) | 272 ft | AirbnbVrbo |
*Pet-friendly 2BD+LOFT Condo w/ Fireplace + WiFi* Condominium (condo) | 2 bd · 2 ba · sleeps 8 | $46,205 | $218 | 58% | 4.8★ (53) | 272 ft | AirbnbVrbo |
Buck's Wiley Stream Retreat ~ Smoky Mountains, TN Condominium (condo) | 2 bd · 2 ba · sleeps 4 | $24,572 | $135 | 50% | 4.9★ (224) | 312 ft | Airbnb |
Brand New Hot Tub-2 mi to Gatlinburg-2 King beds! Cabin | 2 bd · 1 ba · sleeps 4 | $45,243 | $203 | 61% | 4.8★ (168) | 381 ft | AirbnbVrbo |
Little Women's Villa Condo 1.5 miles from Parkway Condominium (condo) | 2 bd · 2 ba · sleeps 6 | $20,636 | $160 | 35% | 4.8★ (108) | 404 ft | AirbnbVrboBooking |
A-Frame of Mind-chalet Gatlinburg Cabin | 2 bd · 2.5 ba · sleeps 6 | $54,844 | $196 | 77% | 4.8★ (268) | 436 ft | AirbnbVrbo |
Show 37 more
Lovely Cabin near GSMNP & Attractions -Hot Tub!
Cabin · 2 bd · 1 ba · sleeps 5 · 0.1 mi
Revenue $58,881ADR $259Occ ≈ 62%4.5★
"A Frame of mind" cabin near Ober Gatlinburg
Cabin · 2 bd · 1.5 ba · sleeps 6 · 0.1 mi
Revenue $58,538ADR $250Occ ≈ 64%1★ (1)
2 BR, Laurel Point Resort
Apartment · 2 bd · 2 ba · sleeps 6 · 0.1 mi
Revenue $5,835ADR $187Occ ≈ 9%—
Laurel Point Resort 2br Suite Saturday Check-In
Condominium (condo) · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $11,628ADR $84Occ ≈ 38%—
RidgeHaus - Modern Chalet Village Retreat
Chalet · 2 bd · 2 ba · sleeps 4 · 0.2 mi
Revenue $36,033ADR $403Occ ≈ 24%—
Holly Tree Cabin 936
Villa · 2 bd · 2 ba · sleeps 4 · 0.2 mi
Revenue $47,522ADR $211Occ ≈ 62%3.5★ (7)
Austin Mountain Hideaway! Mountain View cabin with Hot Tub & Fireplace Sleeps 6
House · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $898ADR $241Occ ≈ 1%2★ (1)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Hot tub, 70" TV, Arcade, A+ Location, Pet-Friendly Cabin | 2 bd · 1 ba · sleeps 6 | $54,085 | $228 | 65% | 4.7★ (170) | 459 ft | AirbnbVrbo |
Cubbys cabin Cabin | 2 bd · 2 ba · sleeps 6 | $18,609 | $244 | 21% | 4.9★ (186) | 466 ft | AirbnbVrbo |
Victorian Home with Mountain Views! Free Tickets! Cabin | 2 bd · 2.5 ba · sleeps 8 | $63,772 | $245 | 71% | 4.5★ (132) | 522 ft | AirbnbVrbo |
Creekside Retreat 179 - Creek view and wifi! Condominium (condo) | 2 bd · 2 ba · sleeps 4 | $16,102 | $179 | 25% | 4.8★ (105) | 525 ft | AirbnbVrboBooking |
Ober Hideaway by Bear Camp Chalet | 2 bd · 2.5 ba · sleeps 6 | $44,110 | $222 | 54% | 4.2★ (46) | 0.1 mi | AirbnbVrboBooking |
Lovely Cabin: All Reasonable Offers Considered Cabin | 2 bd · 1 ba · sleeps 5 | $55,692 | $217 | 70% | 4.5★ (20) | 0.1 mi | AirbnbVrboBooking |
Lovely Cabin near GSMNP & Attractions -Hot Tub! Cabin | 2 bd · 1 ba · sleeps 5 | $58,881 | $259 | 62% | 4.5★ | 0.1 mi | Vrbo |
"A Frame of mind" cabin near Ober Gatlinburg Cabin | 2 bd · 1.5 ba · sleeps 6 | $58,538 | $250 | 64% | 1★ (1) | 0.1 mi | Vrbo |
#4 Gatlinburg & GSMNP Only 2 Miles-HotTub-3 Pools Cabin | 2 bd · 2 ba · sleeps 6 | $37,067 | $237 | 43% | 4.6★ (232) | 0.1 mi | AirbnbVrbo |
Holly Tree Cabin 936 | ⛰️ Views on Views ⛰️ Luxury Amenities🙌 Chalet | 2 bd · 2 ba · sleeps 4 | $46,927 | $287 | 45% | 4.7★ (121) | 0.1 mi | AirbnbVrbo |
2 BR, Laurel Point Resort Apartment | 2 bd · 2 ba · sleeps 6 | $5,835 | $187 | 9% | — | 0.1 mi | Airbnb |
Gatlinburg Cabin-Hot Tub-FREE Tickets! Cabin | 2 bd · 2 ba · sleeps 4 | $53,493 | $218 | 67% | 4.9★ (57) | 0.2 mi | AirbnbVrbo |
Laurel Point Resort 2br Suite Saturday Check-In Condominium (condo) | 2 bd · 2 ba · sleeps 6 | $14,939 | $88 | 47% | — | 0.2 mi | AirbnbVrbo |
Laurel Point Resort 2br Suite Saturday Check-In Condominium (condo) | 2 bd · 2 ba · sleeps 6 | $11,628 | $84 | 38% | — | 0.2 mi | Airbnb |
RidgeHaus - Modern Chalet Village Retreat Chalet | 2 bd · 2 ba · sleeps 4 | $36,033 | $403 | 24% | — | 0.2 mi | Booking |
Holly Tree Cabin 936 Villa | 2 bd · 2 ba · sleeps 4 | $47,522 | $211 | 62% | 3.5★ (7) | 0.2 mi | Booking |
2BR Getaway | King Bed + Spa Tub + Pool Serviced apartment | 2 bd · 2 ba · sleeps 6 | $36,046 | $336 | 29% | — | 0.2 mi | AirbnbVrbo |
Tucked Inn | BEST VIEWS | HotTub | 2K Suites | Lux Cabin | 2 bd · 2.5 ba · sleeps 6 | $84,927 | $361 | 64% | 5★ (17) | 0.2 mi | AirbnbVrbo |
Spacious 2BR Retreat | King Bed | Pool & Hot Tub Serviced apartment | 2 bd · 2 ba · sleeps 6 | $29,265 | $371 | 22% | — | 0.2 mi | AirbnbVrbo |
Nestled Inn a Lux Cabin w/HotTub & Mt.LeConteViews Cabin | 2 bd · 2.5 ba · sleeps 4 | $85,808 | $335 | 70% | 5★ (21) | 0.2 mi | AirbnbVrbo |
Haven| DogFriendly | BEST View | Hot Tub | Luxury Cabin | 2 bd · 2 ba · sleeps 4 | $85,171 | $356 | 66% | 4.9★ (18) | 0.2 mi | AirbnbVrbo |
Camp: Dog-Friendly•MtnView•HotTub•Luxury•2KingStes Cabin | 2 bd · 2 ba · sleeps 4 | $101,581 | $352 | 79% | 5★ (54) | 0.2 mi | AirbnbVrbo |
Austin Mountain Hideaway! Mountain View cabin with Hot Tub & Fireplace Sleeps 6 House | 2 bd · 2 ba · sleeps 6 | $898 | $241 | 1% | 2★ (1) | 0.2 mi | Vrbo |
RidgeHaus | Mtn. Views · 2 King Suites · FireTable Chalet | 2 bd · 2 ba · sleeps 4 | $26,343 | $270 | 27% | 5★ (21) | 0.2 mi | AirbnbVrbo |
Dogwood Cottage: HotTub•2 King Beds•DogFriendly Cabin | 2 bd · 2 ba · sleeps 4 | $52,465 | $232 | 62% | 4.7★ (177) | 0.3 mi | AirbnbVrbo |
Scenic 2-Bedroom Suite near Smoky Mountains Condominium (condo) | 2 bd · 2 ba · sleeps 6 | $13,479 | $376 | 10% | 4.5★ (106) | 0.3 mi | AirbnbVrboBooking |
Easy Access, Hot Tub, 1 Mi Town House | 2 bd · 2 ba · sleeps 4 | $71,442 | $265 | 74% | 4.8★ (110) | 0.3 mi | AirbnbVrbo |
Cozy A-Frame Escape Near National Park/Gatlinburg Cabin | 2 bd · 1.5 ba · sleeps 4 | $21,243 | $220 | 26% | 4.8★ (254) | 0.3 mi | AirbnbVrbo |
Heavenly View | Hot Tub • Game Room • Pet-Friendly Cabin | 2 bd · 2 ba · sleeps 6 | $48,118 | $225 | 59% | 4.8★ (369) | 0.3 mi | AirbnbVrboBooking |
High Haven Cabin•Beauty•Serenity Cabin | 2 bd · 2 ba · sleeps 4 | $48,674 | $228 | 58% | 5★ (355) | 0.3 mi | AirbnbVrbo |
Paradise Vista, $560 FREE tickets each paid day Cabin | 2 bd · 2 ba · sleeps 6 | $55,381 | $258 | 59% | 3.7★ (17) | 0.3 mi | AirbnbVrboBooking |
Bear Creek: Creekside, Pet Friendly, Value Cabin | 2 bd · 2 ba · sleeps 4 | $99,370 | $374 | 73% | 4.4★ (172) | 0.3 mi | AirbnbVrboBooking |
Bear Trail 625 - Sip wine with a nice breeze! Cabin | 2 bd · 2 ba · sleeps 6 | $47,041 | $246 | 52% | 4.8★ (63) | 0.3 mi | AirbnbVrboBooking |
Bear Mountain Retreat: Tram and Mountain Views Cabin | 2 bd · 3 ba · sleeps 8 | $44,703 | $321 | 38% | 4.8★ (7) | 0.3 mi | AirbnbVrboBooking |
Hot Tub*2 King Suite*Dog Frndly*Pool Table*Arcade Cabin | 2 bd · 3 ba · sleeps 6 | $96,366 | $375 | 70% | 4.9★ (66) | 0.4 mi | AirbnbVrbo |
Cozy Bear 856 - Enjoy Outdoor Meals with a View! Cabin | 2 bd · 2 ba · sleeps 5 | $41,305 | $218 | 52% | 4★ (81) | 0.4 mi | AirbnbVrboBooking |
Luxe Couples Oasis•Mountain View•Theatre•Style Cabin | 2 bd · 2.5 ba · sleeps 4 | $49,593 | $372 | 37% | 5★ (26) | 0.4 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
$43,681
NOI
$21,006
Cash flow /mo
$356
Cash needed
$88,471
Cash-on-cash
4.8%
ROE (yr 1)
15.0%
Cap rate
8.4%
DSCR
1.25
Year-1 write-off
$65,744
Year-1 tax shield @ 32%
$21,038
Year-1 return on equity
- Cash flow (annual)$4,267
- Principal paydown$1,520
- Appreciation at%$7,497
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)$8,736
- Platform fees (3% of revenue)$1,310
- Maintenance / capex (5% of revenue)$2,184
- Utilities & supplies$4,200
- HOA$4,224
- Property tax$521
- Insurance (STR-rated)$1,499
Cash needed to close
- Down payment (25%)$62,475
- Closing costs (4.0%)$9,996
- Furnishing (bought new)$16,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$21,038
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
$221,000
Short-life (5/15-yr)
$50,000 · 22%
Year-1 deduction
$66,000
Year-1 tax shield @ 32%
$21,000
Land 12% (county tax record, market value split) · building $171,000 over 39 years · new furniture $16,000
Based on: 990 sq ft, built 1982, 2 bd / 2 ba, unfurnished, listing features (fireplace, flooring types, appliance list).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $45,000 in year 1 (13% short-life, $14,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $9,600
Kitchen cabinetsdefault
$8,000 new × 40% good × 3.03 allocation
- $7,900
Kitchen countertopsdefault
$6,500 new × 40% good × 3.03 allocation
- $2,100
Decorative trimdefault
$1,700 new × 40% good × 3.03 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.03 allocation
- $1,100
Shelvingdefault
$900 new × 40% good × 3.03 allocation
- $3,000
Window coverings (10)default
$2,500 new × 40% good × 3.03 allocation
- $7,700
Carpet, vinyl & laminate (100% of floors)listing
$6,400 new × 40% good × 3.03 allocation
- $7,500
Kitchen & laundry equipment plumbingdefault
$6,200 new × 40% good × 3.03 allocation
- $4,500
Kitchen, laundry & data equipment electricaldefault
$3,700 new × 40% good × 3.03 allocation
- $5,700
Appliances (range, microwave, refrigerator)listing
$4,700 new × 40% good × 3.03 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $129,500
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$107,000 new × 40% good × 3.03 allocation
- $13,400
Building plumbing & fixturesdefault
$11,100 new × 40% good × 3.03 allocation
- $11,900
Building electrical & lightingdefault
$9,800 new × 40% good × 3.03 allocation
- $13,500
HVACdefault
$11,200 new × 40% good × 3.03 allocation
- $3,200
Fireplacelisting
$2,600 new × 40% good × 3.03 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $65,600 | $0 | $200 | $65,700 |
| 2 | $0 | $0 | $4,400 | $4,400 |
| 3 | $0 | $0 | $4,400 | $4,400 |
| 4 | $0 | $0 | $4,400 | $4,400 |
| 5 | $0 | $0 | $4,400 | $4,400 |
| 6+ | $0 | $0 | $153,700 | $153,700 |
| Total | $65,600 | $0 | $171,500 | $237,000 |
The building's share of the price ($221,000) is 3.0x our depreciated replacement cost of the home ($73,000). The IRS guide treats a gap this size as a reason to review the land share: if land is worth more than the county ratio says, the basis and the write-off are smaller.
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.