2440 Breezy Rd

Sevierville, TN 37876

$750,000

3 bd · 3.5 ba · 2,508 sqft · Listed 3d ago

View on Realtor.com →

Est. land %

Year built

2008

Sqft

2,508

Lot sqft

29,621

HOA / mo

Furnished

List date

2026-10-08T21:43:10.000000Z

Revenue

Annual revenue

$63,874

ADR

$290

Occupancy

60%

Cleaning fees (12 mo)

$13,168

Confidence

Low (40.95), 24 comps

Comp revenue range (p25 / median / p75)

$30,872$65,464$80,497

Median revenue of shown comps: $67,882

Huge 3Bd Retreat w/ Views! Pool Table, Hot Tub
Cabin · 3 bd · 2.5 ba · sleeps 10 · 0.1 mi
Revenue $81,806ADR $273Occ ≈ 82%4.8★ (146)
Airbnb
Storyteller - 3 Bed 3.5 Bath cabin near Gatlinburg
Vacation home · 3 bd · 4 ba · sleeps 6 · 0.1 mi
Revenue $9,822ADR $178Occ ≈ 15%—
Booking
Ravens Roost- Sevierville, TN!
Cabin · 3 bd · 3.5 ba · sleeps 6 · 0.1 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $65,447ADR $313Occ ≈ 57%5★ (67)
Airbnb Vrbo
Smoky Mountain View Hot Tub Pigeon Forge Dollywood
Cabin · 3 bd · 3.5 ba · sleeps 8 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $79,700ADR $254Occ ≈ 86%4.8★ (238)
Airbnb Vrbo Booking
Storyteller - 3 Bed 3.5 Bath cabin near Gatlinburg
Cabin · 3 bd · 3.5 ba · sleeps 10 · 0.2 mi
Revenue $80,060ADR $326Occ ≈ 67%4.8★ (104)
Airbnb
Fall VIEWS, HotTub, Handicap Accessible!
Cabin · 3 bd · 3 ba · sleeps 9 · 0.2 mi
- Hot tub
- Pool
- A/C
- Free parking
- +6
Revenue $71,713ADR $345Occ ≈ 57%5★ (209)
Airbnb Vrbo Booking
Mountain Music, $560 FREE tickets each paid day
Cabin · 3 bd · 3 ba · sleeps 10 · 0.3 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $70,316ADR $303Occ ≈ 64%4.8★ (42)
Airbnb Vrbo
Budget-Friendly | Mountain Views, Game Room, Hot T
Cabin · 3 bd · 4 ba · sleeps 10 · 0.4 mi
- Hot tub
- Pool
- A/C
- Free parking
- +5
Revenue $140,722ADR $546Occ ≈ 71%4.8★ (29)
Airbnb Vrbo Booking
Cozy MTN Cottage stunning fall views
Cottage · 3 bd · 3 ba · sleeps 7 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $17,345ADR $246Occ ≈ 19%4.8★ (80)
Airbnb Vrbo
Son of a Gun Cabin HotTub/PoolTable Gatlinburg
House · 3 bd · 2.5 ba · sleeps 8 · 0.5 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +4
Revenue $25,448ADR $275Occ ≈ 25%5★ (28)
Airbnb Vrbo

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Huge 3Bd Retreat w/ Views! Pool Table, Hot Tub Cabin	3 bd · 2.5 ba · sleeps 10	$81,806	$273	82%	4.8★ (146)	0.1 mi	Airbnb
Storyteller - 3 Bed 3.5 Bath cabin near Gatlinburg Vacation home	3 bd · 4 ba · sleeps 6	$9,822	$178	15%	—	0.1 mi	Booking
Ravens Roost- Sevierville, TN! Cabin Hot tub A/C Free parking Wifi +5	3 bd · 3.5 ba · sleeps 6	$65,447	$313	57%	5★ (67)	0.1 mi	Airbnb Vrbo
Smoky Mountain View Hot Tub Pigeon Forge Dollywood Cabin Hot tub A/C Free parking Wifi +4	3 bd · 3.5 ba · sleeps 8	$79,700	$254	86%	4.8★ (238)	0.2 mi	Airbnb Vrbo Booking
Storyteller - 3 Bed 3.5 Bath cabin near Gatlinburg Cabin	3 bd · 3.5 ba · sleeps 10	$80,060	$326	67%	4.8★ (104)	0.2 mi	Airbnb
Fall VIEWS, HotTub, Handicap Accessible! Cabin Hot tub Pool A/C Free parking +6	3 bd · 3 ba · sleeps 9	$71,713	$345	57%	5★ (209)	0.2 mi	Airbnb Vrbo Booking
Mountain Music, $560 FREE tickets each paid day Cabin Hot tub A/C Free parking Wifi +4	3 bd · 3 ba · sleeps 10	$70,316	$303	64%	4.8★ (42)	0.3 mi	Airbnb Vrbo
Budget-Friendly \| Mountain Views, Game Room, Hot T Cabin Hot tub Pool A/C Free parking +5	3 bd · 4 ba · sleeps 10	$140,722	$546	71%	4.8★ (29)	0.4 mi	Airbnb Vrbo Booking
Cozy MTN Cottage stunning fall views Cottage Hot tub A/C Free parking Wifi +4	3 bd · 3 ba · sleeps 7	$17,345	$246	19%	4.8★ (80)	0.5 mi	Airbnb Vrbo
Son of a Gun Cabin HotTub/PoolTable Gatlinburg House Hot tub A/C Free parking Wifi +4	3 bd · 2.5 ba · sleeps 8	$25,448	$275	25%	5★ (28)	0.5 mi	Airbnb Vrbo

Show 2 more

‘Quiet Nights Retreat’ - Hot Tub, Pool Table, WiFi
House · 3 bd · 2.5 ba · sleeps 8 · 0.5 mi
Revenue $31,691ADR $358Occ ≈ 24%4.8★ (99)
Airbnb Booking
Hunter Hill Haven - Pet Friendly, Hot Tub, Game RM
Cabin · 3 bd · 3 ba · sleeps 10 · 0.7 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $49,845ADR $296Occ ≈ 46%4.8★ (28)
Airbnb Vrbo Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
‘Quiet Nights Retreat’ - Hot Tub, Pool Table, WiFi House	3 bd · 2.5 ba · sleeps 8	$31,691	$358	24%	4.8★ (99)	0.5 mi	Airbnb Booking
Hunter Hill Haven - Pet Friendly, Hot Tub, Game RM Cabin Hot tub A/C Free parking Pets OK +5	3 bd · 3 ba · sleeps 10	$49,845	$296	46%	4.8★ (28)	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

$63,874

NOI

$34,856

Cash flow /mo

$2,905

Cash needed

$799,500

Cash-on-cash (all cash)

4.4%

ROE (yr 1)

7.2%

Cap rate

4.6%

DSCR

—

Year-1 write-off

$129,673

Year-1 tax shield @ 32%

$41,495

Year-1 return on equity

Cash flow (annual)$34,856
Principal paydown (n/a, cash)$0
Appreciation at%$22,500

ROE7.2%

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)$12,775
Platform fees (3% of revenue)$1,916
Maintenance / capex (5% of revenue)$3,194
Utilities & supplies$4,200
HOA$0
Property tax$2,433
Insurance (STR-rated)$4,500

Cash needed to close

Purchase price (all cash)$750,000
Closing costs (4.0%)$30,000
Furnishing (bought new)$19,500

Tax savings if the STR loophole applies

Tax shield @ 32%$41,495

No county tax record split for property tax, insurance rate and the land/building split, so those use market defaults — edit the price above; 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

$638,000

Short-life (5/15-yr)

$110,000 · 17%

Year-1 deduction

$130,000

Year-1 tax shield @ 32%

$41,000

Land 15% (market default, no usable tax-record split) · building $528,000 over 39 years · new furniture $20,000

Based on: 2,508 sq ft, built 2008, 3 bd / 3.5 ba, unfurnished, listing features (hot tub, deck, fireplace, stone counters, flooring types, appliance list, septic, wooded lot).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $76,000 in year 1 (9% short-life, $24,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$81,300

Kitchen cabinetsdefault
$11,300 new × 40% good × 2.08 allocation
$9,400
Kitchen countertops (stone)listing
$11,600 new × 40% good × 2.08 allocation
$9,600
Decorative trimdefault
$4,400 new × 40% good × 2.08 allocation
$3,600
Mirrorsdefault
$500 new × 40% good × 2.08 allocation
$400
Shelvingdefault
$1,200 new × 40% good × 2.08 allocation
$1,000
Window coverings (25)default
$6,300 new × 40% good × 2.08 allocation
$5,200
Kitchen & laundry equipment plumbingdefault
$8,800 new × 64% good × 2.08 allocation
$11,700
Kitchen, laundry & data equipment electricaldefault
$5,300 new × 64% good × 2.08 allocation
$7,100
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 40% good × 2.08 allocation
$6,400
Hot tub (freestanding)listing
$9,000 new × 40% good × 2.08 allocation
$7,500
Furniture bought newlisting
$19,500 new × 100% good · bought separately
$19,500

15-year land improvements$47,800

Paving: driveway & walks (paved)default
$10,400 new × 50% good × 2.08 allocation
$10,800
Landscaping (minimal)listing
$5,000 new × 50% good × 2.08 allocation
$5,200
Patiosdefault
$2,500 new × 50% good × 2.08 allocation
$2,600
Decks & porches (attached)listing
$28,200 new × 50% good × 2.08 allocation
$29,300

Building, 39-year$527,900

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$272,400 new × 70% good × 2.08 allocation
$395,800
Building plumbing & fixturesdefault
$28,300 new × 64% good × 2.08 allocation
$37,500
Building electrical & lightingdefault
$29,100 new × 64% good × 2.08 allocation
$38,600
HVACdefault
$28,300 new × 40% good × 2.08 allocation
$23,500
Hardwood & tile floorsdefault
$16,100 new × 40% good × 2.08 allocation
$13,400
Fireplaces (3)listing
$7,900 new × 40% good × 2.08 allocation
$6,600
Septic systemlisting
$12,000 new × 50% good × 2.08 allocation
$12,500

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	$81,300	$47,800	$600	$129,700
2	$0	$0	$13,500	$13,500
3	$0	$0	$13,500	$13,500
4	$0	$0	$13,500	$13,500
5	$0	$0	$13,500	$13,500
6+	$0	$0	$473,200	$473,200
Total	$81,300	$47,800	$527,900	$657,000

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: 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.