3404 Mattox Cemetery Rd

Sevierville, TN 37862

$625,000

2 bd · 2 ba · 1,339 sqft · Listed 2d ago

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Low confidence

Year built

2021

Sqft

1,339

Lot sqft

23,522

HOA / mo

Furnished

List date

2026-10-09T16:54:02.000000Z

Revenue

Annual revenue

$50,950

ADR

$201

Occupancy

69%

Cleaning fees (12 mo)

$10,240

Confidence

Low (34.28), 22 comps

Comp revenue range (p25 / median / p75)

$21,594$37,921$54,615

Median revenue of shown comps: $37,787

Charlie Brown's Cabin II - Hot tub & king suites!
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.1 mi
Revenue $97,648ADR $324Occ ≈ 83%4.9★ (4)
Airbnb Booking
Wears Valley - Peaceful & Scenic and EASY Drive
Cabin · 2 bd · 2 ba · sleeps 5 · 0.2 mi
- A/C
- Free parking
- Pets OK
- Wifi
- +3
Revenue $31,790ADR $123Occ ≈ 71%4.6★ (105)
Airbnb
Cozy Valley Retreat in the Smoky Mountains , Perfect Vacation Cabin
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +3
Revenue $43,362ADR $152Occ ≈ 78%5★ (309)
Vrbo
Fire Pit + Hot Tub: Family Cabin in Seiverville!
Cabin · 2 bd · 2 ba · sleeps 7 · 0.2 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +4
Revenue $45,604ADR $197Occ ≈ 63%4.9★ (84)
Airbnb Vrbo Booking
Newly Renovated! Fishing, Game Rm, Hot Tub!
Cabin · 2 bd · 2.5 ba · sleeps 6 · 0.3 mi
- Hot tub
- Pool
- A/C
- Free parking
- +7
Revenue $94,951ADR $362Occ ≈ 72%5★ (110)
Airbnb Vrbo
My Happy Place Two - Porch Swings・Hot Tub ・Sunroom
Cabin · 2 bd · 3 ba · sleeps 8 · 0.4 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +2
Revenue $348ADR $174Occ ≈ 1%—
Airbnb
Peaceful Wears Valley | Fall Views, Hot Tub, & FP
Cabin · 2 bd · 2 ba · sleeps 8 · 0.4 mi
- Hot tub
- Pool
- A/C
- Free parking
- +6
Revenue $40,649ADR $275Occ ≈ 40%5★ (26)
Airbnb Vrbo Booking
Remodeled | Guaranteed Clean | Outdoor Fireplace
House · 2 bd · 1 ba · sleeps 4 · 0.5 mi
Revenue $60,653ADR $233Occ ≈ 71%4.8★ (136)
Airbnb Booking
Up in Smokies: Panoramic Views! Hot Tub & Fantastic
Cabin · 2 bd · 2 ba · sleeps 4 · 0.5 mi
- Hot tub
- Pool
- A/C
- Wifi
- +5
Revenue $79,940ADR $273Occ ≈ 80%5★ (39)
Airbnb
WV: Pet Friendly | Hot Tub | Semi-Private Setting
Cabin · 2 bd · 2.5 ba · sleeps 4 · 0.5 mi
- Hot tub
- A/C
- Pets OK
- Wifi
- +5
Revenue $37,787ADR $239Occ ≈ 43%4.8★ (50)
Airbnb

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Charlie Brown's Cabin II - Hot tub & king suites! Cabin	2 bd · 2.5 ba · sleeps 6	$97,648	$324	83%	4.9★ (4)	0.1 mi	Airbnb Booking
Wears Valley - Peaceful & Scenic and EASY Drive Cabin A/C Free parking Pets OK Wifi +3	2 bd · 2 ba · sleeps 5	$31,790	$123	71%	4.6★ (105)	0.2 mi	Airbnb
Cozy Valley Retreat in the Smoky Mountains , Perfect Vacation Cabin Cabin Hot tub A/C Free parking Wifi +3	2 bd · 2 ba · sleeps 6	$43,362	$152	78%	5★ (309)	0.2 mi	Vrbo
Fire Pit + Hot Tub: Family Cabin in Seiverville! Cabin Hot tub A/C Free parking Pets OK +4	2 bd · 2 ba · sleeps 7	$45,604	$197	63%	4.9★ (84)	0.2 mi	Airbnb Vrbo Booking
Newly Renovated! Fishing, Game Rm, Hot Tub! Cabin Hot tub Pool A/C Free parking +7	2 bd · 2.5 ba · sleeps 6	$94,951	$362	72%	5★ (110)	0.3 mi	Airbnb Vrbo
My Happy Place Two - Porch Swings・Hot Tub ・Sunroom Cabin Hot tub A/C Free parking Wifi +2	2 bd · 3 ba · sleeps 8	$348	$174	1%	—	0.4 mi	Airbnb
Peaceful Wears Valley \| Fall Views, Hot Tub, & FP Cabin Hot tub Pool A/C Free parking +6	2 bd · 2 ba · sleeps 8	$40,649	$275	40%	5★ (26)	0.4 mi	Airbnb Vrbo Booking
Remodeled \| Guaranteed Clean \| Outdoor Fireplace House	2 bd · 1 ba · sleeps 4	$60,653	$233	71%	4.8★ (136)	0.5 mi	Airbnb Booking
Up in Smokies: Panoramic Views! Hot Tub & Fantastic Cabin Hot tub Pool A/C Wifi +5	2 bd · 2 ba · sleeps 4	$79,940	$273	80%	5★ (39)	0.5 mi	Airbnb
WV: Pet Friendly \| Hot Tub \| Semi-Private Setting Cabin Hot tub A/C Pets OK Wifi +5	2 bd · 2.5 ba · sleeps 4	$37,787	$239	43%	4.8★ (50)	0.5 mi	Airbnb

Show 9 more

Secluded Serenity: Discover the Art of Glamping in the Great Smoky Mountains, Tennessee
House · 2 bd · 1 ba · sleeps 6 · 0.5 mi
Revenue $17,719ADR $466Occ ≈ 10%—
Delisted
A Mountain Cottage (2-Bedroom Home) - Pets Allowed by RedAwning
House · 2 bd · 1 ba · sleeps 6 · 0.5 mi
Revenue $10,147ADR $323Occ ≈ 9%2.5★ (2)
Booking
Mountain Cottage: Pet Friendly & Free Tickets
House · 2 bd · 1 ba · sleeps 6 · 0.6 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +4
Revenue $25,105ADR $232Occ ≈ 30%4★ (19)
Airbnb Vrbo Booking
2BR: Main Level Living | HotTub | Deluxe Game Room
Cabin · 2 bd · 2 ba · sleeps 4 · 0.6 mi
- Hot tub
- Pool
- A/C
- Wifi
- +4
Revenue $37,171ADR $239Occ ≈ 43%4.8★ (28)
Airbnb Vrbo
Creek Side Cottage - Dog-Friendly, Valley Views.
Cabin · 2 bd · 2 ba · sleeps 6 · 0.7 mi
- Hot tub
- Pool
- A/C
- Free parking
- +5
Revenue $57,619ADR $252Occ ≈ 63%4.8★ (93)
Airbnb Vrbo Booking
Misty Cove Cabin Rental
Cabin · 2 bd · 2 ba · sleeps 8 · 0.7 mi
- Hot tub
- Pool
- A/C
- Free parking
- +6
Revenue $1,657ADR $150Occ ≈ 3%—
Vrbo
LUXURY Creekside Story Book Cottage 5 Secluded Acres of Lush FOREST & STREAMS
House · 2 bd · 1 ba · sleeps 4 · 0.7 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +5
Revenue $43,197ADR $484Occ ≈ 24%4.9★ (141)
Vrbo
"Misty Cove" 2 Bedroom Cabin
House · 2 bd · 2 ba · sleeps 8 · 0.7 mi
- Hot tub
- Pool
- A/C
- Free parking
- +5
Revenue $15,590ADR $303Occ ≈ 14%—
Airbnb
Tiny Home Living in the Bunk House!
Cabin · 2 bd · 1 ba · sleeps 6 · 0.8 mi
- A/C
- Free parking
- Wifi
- Kitchen
Revenue $20,424ADR $139Occ ≈ 40%4.7★ (112)
Airbnb Vrbo Booking

Listing	Size	Revenue (12 mo)	ADR	Occ ≈	Rating	Distance	Links
Secluded Serenity: Discover the Art of Glamping in the Great Smoky Mountains, Tennessee House	2 bd · 1 ba · sleeps 6	$17,719	$466	10%	—	0.5 mi	Delisted
A Mountain Cottage (2-Bedroom Home) - Pets Allowed by RedAwning House	2 bd · 1 ba · sleeps 6	$10,147	$323	9%	2.5★ (2)	0.5 mi	Booking
Mountain Cottage: Pet Friendly & Free Tickets House Hot tub A/C Free parking Pets OK +4	2 bd · 1 ba · sleeps 6	$25,105	$232	30%	4★ (19)	0.6 mi	Airbnb Vrbo Booking
2BR: Main Level Living \| HotTub \| Deluxe Game Room Cabin Hot tub Pool A/C Wifi +4	2 bd · 2 ba · sleeps 4	$37,171	$239	43%	4.8★ (28)	0.6 mi	Airbnb Vrbo
Creek Side Cottage - Dog-Friendly, Valley Views. Cabin Hot tub Pool A/C Free parking +5	2 bd · 2 ba · sleeps 6	$57,619	$252	63%	4.8★ (93)	0.7 mi	Airbnb Vrbo Booking
Misty Cove Cabin Rental Cabin Hot tub Pool A/C Free parking +6	2 bd · 2 ba · sleeps 8	$1,657	$150	3%	—	0.7 mi	Vrbo
LUXURY Creekside Story Book Cottage 5 Secluded Acres of Lush FOREST & STREAMS House Hot tub A/C Free parking Pets OK +5	2 bd · 1 ba · sleeps 4	$43,197	$484	24%	4.9★ (141)	0.7 mi	Vrbo
"Misty Cove" 2 Bedroom Cabin House Hot tub Pool A/C Free parking +5	2 bd · 2 ba · sleeps 8	$15,590	$303	14%	—	0.7 mi	Airbnb
Tiny Home Living in the Bunk House! Cabin A/C Free parking Wifi Kitchen	2 bd · 1 ba · sleeps 6	$20,424	$139	40%	4.7★ (112)	0.8 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

$50,950

NOI

$27,552

Cash flow /mo

$2,296

Cash needed

$666,000

Cash-on-cash (all cash)

4.1%

ROE (yr 1)

7.0%

Cap rate

4.4%

DSCR

—

Year-1 write-off

$149,991

Year-1 tax shield @ 32%

$47,997

Year-1 return on equity

Cash flow (annual)$27,552
Principal paydown (n/a, cash)$0
Appreciation at%$18,750

ROE7.0%

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)$10,190
Platform fees (3% of revenue)$1,529
Maintenance / capex (5% of revenue)$2,548
Utilities & supplies$4,200
HOA$0
Property tax$1,182
Insurance (STR-rated)$3,750

Cash needed to close

Purchase price (all cash)$625,000
Closing costs (4.0%)$25,000
Furnishing (bought new)$16,000

Tax savings if the STR loophole applies

Tax shield @ 32%$47,997

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

$537,000

Short-life (5/15-yr)

$134,000 · 25%

Year-1 deduction

$150,000

Year-1 tax shield @ 32%

$48,000

Land 14% (county tax record, market value split) · building $403,000 over 39 years · new furniture $16,000

Based on: 1,339 sq ft, built 2021, 2 bd / 2 ba, unfurnished, listing features (hot tub, deck, fireplace, stone counters, flooring types, septic, wooded lot).

Try the cost segregation calculator on any property →

IRS-guide safe-harbor floor: $90,000 in year 1 (14% short-life, $29,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$96,100

Kitchen cabinetsdefault
$8,700 new × 80% good × 2.13 allocation
$14,900
Kitchen countertops (stone)listing
$8,900 new × 80% good × 2.13 allocation
$15,200
Decorative trimdefault
$2,300 new × 80% good × 2.13 allocation
$4,000
Mirrorsdefault
$300 new × 58% good × 2.13 allocation
$400
Shelvingdefault
$900 new × 80% good × 2.13 allocation
$1,500
Window coverings (13)default
$3,300 new × 50% good × 2.13 allocation
$3,500
Kitchen & laundry equipment plumbingdefault
$6,800 new × 90% good × 2.13 allocation
$13,000
Kitchen, laundry & data equipment electricaldefault
$4,100 new × 90% good × 2.13 allocation
$7,900
Appliances (range, microwave, dishwasher, disposal, refrigerator, washer, dryer)default
$8,100 new × 58% good × 2.13 allocation
$10,100
Hot tub (freestanding)listing
$9,000 new × 50% good × 2.13 allocation
$9,600
Furniture bought newlisting
$16,000 new × 100% good · bought separately
$16,000

15-year land improvements$53,500

Paving: driveway & walks (paved)default
$7,600 new × 80% good × 2.13 allocation
$12,900
Landscaping (minimal)listing
$3,600 new × 80% good × 2.13 allocation
$6,200
Patiosdefault
$1,300 new × 80% good × 2.13 allocation
$2,300
Decks & porches (attached)listing
$15,100 new × 75% good × 2.13 allocation
$24,100
Gazebo / pergolalisting
$5,000 new × 75% good × 2.13 allocation
$8,000

Building, 39-year$403,400

Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$145,100 new × 92% good × 2.13 allocation
$283,500
Building plumbing & fixturesdefault
$15,000 new × 90% good × 2.13 allocation
$28,800
Building electrical & lightingdefault
$14,200 new × 90% good × 2.13 allocation
$27,300
HVACdefault
$15,100 new × 75% good × 2.13 allocation
$24,100
Hardwood & tile floorsdefault
$8,600 new × 80% good × 2.13 allocation
$14,700
Fireplacelisting
$2,600 new × 80% good × 2.13 allocation
$4,500
Septic systemlisting
$12,000 new × 80% good × 2.13 allocation
$20,500

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	$96,100	$53,500	$400	$150,000
2	$0	$0	$10,300	$10,300
3	$0	$0	$10,300	$10,300
4	$0	$0	$10,300	$10,300
5	$0	$0	$10,300	$10,300
6+	$0	$0	$361,600	$361,600
Total	$96,100	$53,500	$403,400	$553,000

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.