985 King Branch Rd
Sevierville, TN 37876
$849,000
3 bd · 3 ba · 2,288 sqft · Listed 2d ago
View on Realtor.com →Year built
2024
Sqft
2,288
Lot sqft
130,680
HOA / mo
$0
Furnished
Yes
List date
2026-09-25T13:51:45.000000Z
Revenue
Annual revenue
$60,242
ADR
$266
Occupancy
62%
Cleaning fees (12 mo)
$10,067
Confidence
Med (61.19), 24 comps
Comp revenue range (p25 / median / p75)
Family-Friendly Cabin w/Hot Tub, Fireplace, Theater Room, Arcade, & Sauna
Cabin · 3 bd · 3 ba · sleeps 14 · 0.1 mi
Revenue $53,034ADR $0Occ ≈ —3.5★ (2)
Cloud 9 by American Patriot Getaways
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $57,126ADR $253Occ ≈ 62%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Dreamy 3BD Lodge w/ Hot Tub + Fire Pit + Near TOWN Cabin | 3 bd · 3 ba · sleeps 11 | $68,014 | $353 | 53% | 4.9★ (35) | 364 ft | AirbnbVrbo |
Sleeps 8, Cozy Cabin, Spacious Outdoor, View Cabin | 3 bd · 2 ba · sleeps 8 | $55,934 | $424 | 36% | 4.8★ (16) | 0.1 mi | AirbnbBooking |
Family-Friendly Cabin w/Hot Tub, Fireplace, Theater Room, Arcade, & Sauna Cabin | 3 bd · 3 ba · sleeps 14 | $53,034 | $0 | — | 3.5★ (2) | 0.1 mi | Vrbo |
Charming 1940s Creek-side Getaway w/Huge Yard Cottage | 3 bd · 2 ba · sleeps 4 | $23,138 | $240 | 26% | 5★ (107) | 0.3 mi | AirbnbVrbo |
Family Cabin w/Hot Tub, Theater, Game Room, Sauna Cabin | 3 bd · 3 ba · sleeps 16 | $57,662 | $439 | 36% | 4.8★ (70) | 0.4 mi | AirbnbVrboBooking |
Secluded Smoky Mountain Cabin w/ Theater & Hot Tub Cabin | 3 bd · 3 ba · sleeps 12 | $48,412 | $460 | 29% | 4.4★ (54) | 0.4 mi | AirbnbVrboBooking |
Relaxing Mountain Escape w/ Fire Pit & Hot Tub Cabin | 3 bd · 3 ba · sleeps 8 | $71,332 | $354 | 55% | 3★ (3) | 0.5 mi | AirbnbVrbo |
The Escape Cabin | 3 bd · 3 ba · sleeps 10 | $52,197 | $268 | 53% | 4.8★ (264) | 0.5 mi | AirbnbVrbo |
Magical Log Cabin w/ Tub + Games Cabin | 3 bd · 2.5 ba · sleeps 8 | $61,240 | $289 | 58% | 5★ (98) | 0.6 mi | AirbnbVrbo |
Cloud 9 by American Patriot Getaways Vacation home | 3 bd · 2 ba · sleeps 6 | $57,126 | $253 | 62% | — | 0.6 mi | Booking |
Show all 24 comps
Relaxing Mountain Escape w/ Fire Pit & Hot Tub
Cabin · 3 bd · 3 ba · sleeps 8 · 0.6 mi
Revenue $59,088ADR $380Occ ≈ 43%4★ (0)
The Hartland - Hot Tub, Jacuzzi, Fireplace
Vacation home · 3 bd · 2 ba · sleeps 8 · 0.6 mi
Revenue $89,391ADR $442Occ ≈ 55%4.4★ (5)
Secluded cabin, great location, hot tub, and foosball!
Chalet · 3 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $22,513ADR $190Occ ≈ 32%2.5★ (1)
Moonlit Pines by American Patriot Getaways
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $87,998ADR $331Occ ≈ 73%—
A Smoky Mountain Dream #291
Vacation home · 3 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $52,410ADR $194Occ ≈ 74%4.2★ (2)
Nascar Nation Where Every Stay Wins
Chalet · 3 bd · 2 ba · sleeps 6 · 0.7 mi
Revenue $39,144ADR $264Occ ≈ 41%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Relaxing Mountain Escape w/ Fire Pit & Hot Tub Cabin | 3 bd · 3 ba · sleeps 8 | $59,088 | $380 | 43% | 4★ (0) | 0.6 mi | Vrbo |
Soak in a Private Hot Tub at This Cozy Log Cabin Cabin | 3 bd · 2 ba · sleeps 8 | $72,225 | $297 | 67% | 4.8★ (50) | 0.6 mi | AirbnbVrbo |
The Hartland - Hot Tub, Jacuzzi, Fireplace Vacation home | 3 bd · 2 ba · sleeps 8 | $89,391 | $442 | 55% | 4.4★ (5) | 0.6 mi | Booking |
Second Fiddle | Game Room & Private Hot Tub Cabin | 3 bd · 3 ba · sleeps 9 | $62,312 | $309 | 55% | 4.8★ (209) | 0.6 mi | AirbnbVrbo |
Designer Cabin w/ Mt Views - 8 min to Dollywood! Cabin | 3 bd · 3 ba · sleeps 6 | $72,219 | $255 | 78% | 4.8★ (201) | 0.7 mi | AirbnbVrbo |
Hot Tub | Game Room | Between Gatlinburg & Pigeon House | 3 bd · 3 ba · sleeps 8 | $7,298 | $331 | 6% | 4★ (2) | 0.7 mi | AirbnbVrbo |
Secluded cabin, great location, hot tub, and foosball! Chalet | 3 bd · 2 ba · sleeps 6 | $22,513 | $190 | 32% | 2.5★ (1) | 0.7 mi | Booking |
Relaxing 3BD Cabin w/ HOT TUB! Pool Table + GAMES! Cabin | 3 bd · 3 ba · sleeps 8 | $45,836 | $252 | 50% | 4.8★ (60) | 0.7 mi | AirbnbVrbo |
Moonlit Pines by American Patriot Getaways Vacation home | 3 bd · 2 ba · sleeps 6 | $87,998 | $331 | 73% | — | 0.7 mi | Booking |
A Smoky Mountain Dream #291 Vacation home | 3 bd · 2 ba · sleeps 6 | $52,410 | $194 | 74% | 4.2★ (2) | 0.7 mi | Booking |
Big Sky View Vacation home | 3 bd · 2 ba · sleeps 6 | $79,986 | $325 | 67% | — | 0.7 mi | Booking |
Nascar Nation Where Every Stay Wins Chalet | 3 bd · 2 ba · sleeps 6 | $39,144 | $264 | 41% | — | 0.7 mi | Booking |
Mountain Views House | 3 bd · 2 ba · sleeps 8 | $52,863 | $283 | 51% | 4.6★ (47) | 0.7 mi | AirbnbVrboBooking |
Summer Specials! Amazing Views! Prime Location House | 3 bd · 3 ba · sleeps 8 | $16,318 | $318 | 14% | 5★ (7) | 0.8 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 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium
Est. revenue
$60,242
NOI
$30,892
Cash flow /mo
-$2,001
Cash needed
$246,210
Cash-on-cash
-9.8%
ROE (yr 1)
2.9%
Cap rate
3.6%
DSCR
0.56
Year-1 write-off
$194,006
Year-1 tax shield @ 32%
$62,082
Year-1 return on equity
- Cash flow (annual)-$24,007
- Principal paydown$5,556
- Appreciation at%$25,470
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$12,048
- Platform fees (3% of revenue)$1,807
- Maintenance / capex (5% of revenue)$3,012
- Utilities & supplies$4,200
- HOA$0
- Property tax$3,188
- Insurance (STR-rated)$5,094
Cash needed to close
- Down payment (25%)$212,250
- Closing costs (4.0%)$33,960
- Furnishing (conveyed with the sale)$0
Tax savings if the STR loophole applies
- Tax shield @ 32%$62,082
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
$723,000
Short-life (5/15-yr)
$192,000 · 27%
Year-1 deduction
$194,000
Year-1 tax shield @ 32%
$62,000
Land 15% (market default, no usable tax-record split) · building $531,000 over 39 years
Based on: 2,288 sq ft, built 2024, 3 bd / 3 ba, furnished, listing features (hot tub, deck, fence, game room, fireplace, stone counters, flooring types, appliance list, septic, wooded lot).
IRS-guide safe-harbor floor: $116,000 in year 1 (16% short-life, $37,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $16,100
Kitchen cabinetsdefault
$10,800 new × 92% good × 1.61 allocation
- $16,400
Kitchen countertops (stone)listing
$11,100 new × 92% good × 1.61 allocation
- $5,900
Decorative trimdefault
$4,000 new × 92% good × 1.61 allocation
- $600
Mirrorsdefault
$500 new × 83% good × 1.61 allocation
- $1,800
Shelvingdefault
$1,200 new × 92% good × 1.61 allocation
- $7,400
Window coverings (23)default
$5,800 new × 80% good × 1.61 allocation
- $19,800
Carpet, vinyl & laminate (100% of floors)listing
$14,700 new × 83% good × 1.61 allocation
- $13,000
Kitchen & laundry equipment plumbingdefault
$8,400 new × 96% good × 1.61 allocation
- $7,900
Kitchen, laundry & data equipment electricaldefault
$5,100 new × 96% good × 1.61 allocation
- $10,400
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 83% good × 1.61 allocation
- $11,600
Hot tub (freestanding)listing
$9,000 new × 80% good × 1.61 allocation
- $7,800
Furniture conveyed with the sale (used)listing
$19,500 new × 40% good · out of the price
- $2,400
Game-room equipment (used)listing
$6,000 new × 40% good · out of the price
- $14,700
Paving: driveway & walks (paved)default
$9,900 new × 92% good × 1.61 allocation
- $7,100
Landscaping (minimal)listing
$4,800 new × 92% good × 1.61 allocation
- $3,400
Patiosdefault
$2,300 new × 92% good × 1.61 allocation
- $37,400
Decks & porches (attached)listing
$25,700 new × 90% good × 1.61 allocation
- $8,700
Fencinglisting
$6,000 new × 90% good × 1.61 allocation
- $387,200
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$248,300 new × 97% good × 1.61 allocation
- $39,900
Building plumbing & fixturesdefault
$25,800 new × 96% good × 1.61 allocation
- $40,700
Building electrical & lightingdefault
$26,300 new × 96% good × 1.61 allocation
- $37,400
HVACdefault
$25,800 new × 90% good × 1.61 allocation
- $7,800
Fireplaces (2)listing
$5,300 new × 92% good × 1.61 allocation
- $17,800
Septic systemlisting
$12,000 new × 92% good × 1.61 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $121,100 | $71,200 | $1,700 | $194,000 |
| 2 | $0 | $0 | $13,600 | $13,600 |
| 3 | $0 | $0 | $13,600 | $13,600 |
| 4 | $0 | $0 | $13,600 | $13,600 |
| 5 | $0 | $0 | $13,600 | $13,600 |
| 6+ | $0 | $0 | $474,700 | $474,700 |
| Total | $121,100 | $71,200 | $530,900 | $723,200 |
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.