923 Fir St E
Sevierville, TN 37862
$559,900
2 bd · 2 ba · 1,284 sqft · Listed 1d ago
View on Realtor.com →Year built
2005
Sqft
1,284
Lot sqft
20,038
HOA / mo
$27
Furnished
No
List date
2026-10-16T22:11:04.000000Z
Revenue
Annual revenue
$45,908
ADR
$235
Occupancy
54%
Cleaning fees (12 mo)
$8,979
Confidence
Med (52.42), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $44,651
Perfect location! Gatlinburg and PF
Cabin · 2 bd · 2 ba · sleeps 6 · 157 ft
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $43,509ADR $185Occ ≈ 64%4.8★ (302)
Forest Cabin w HotTub & WorkSpce
Cabin · 2 bd · 1.5 ba · sleeps 4 · 302 ft
Revenue $29,908ADR $173Occ ≈ 47%3.9★ (13)
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
SUPER LOCATION 8 Mins from PF & Gatbrg! 2B, 2 BA Cabin
| 2 bd · 2 ba · sleeps 6 | $18,832 | $234 | 22% | 4.9★ (372) | 16 ft | AirbnbVrbo |
Private Smoky Mtn Cabin w/Hot Tub *Gatlinburg/PF* Cabin
| 2 bd · 2 ba · sleeps 8 | $44,743 | $242 | 51% | 5★ (206) | 89 ft | AirbnbVrbo |
New Smoky Mtn Chalet with Hot Tub & Sauna Chalet | 2 bd · 2 ba · sleeps 6 | $28,493 | $252 | 31% | 4.8★ (19) | 115 ft | AirbnbVrboBooking |
Perfect location! Gatlinburg and PF Cabin
| 2 bd · 2 ba · sleeps 6 | $43,509 | $185 | 64% | 4.8★ (302) | 157 ft | Airbnb |
Cozy 2 BR w/Hot Tub, Pool Table, Wi-Fi Cabin | 2 bd · 2 ba · sleeps 6 | $51,854 | $221 | 64% | 4.2★ (108) | 167 ft | AirbnbVrboBooking |
New! Hot Tub, Fireplace & Balcony Views Cabin | 2 bd · 2 ba · sleeps 6 | $58,273 | $223 | 72% | 4.8★ (47) | 282 ft | AirbnbVrboBooking |
New/View/Indoor Pool/GameRm/2-Hole Putt/Location! Cabin
| 2 bd · 2.5 ba · sleeps 8 | $73,976 | $416 | 49% | 5★ (6) | 282 ft | AirbnbVrbo |
Pet Friendly 2BR! Firepit*Fishing*Games*Sleeps 5! Chalet
| 2 bd · 2 ba · sleeps 5 | $38,954 | $167 | 64% | 4.8★ (68) | 292 ft | AirbnbVrbo |
Forest Cabin w HotTub & WorkSpce Cabin | 2 bd · 1.5 ba · sleeps 4 | $29,908 | $173 | 47% | 3.9★ (13) | 302 ft | Airbnb |
Smoky Haven Cabin Cabin | 2 bd · 1 ba · sleeps 4 | $29,573 | $188 | 43% | 3.8★ (20) | 328 ft | AirbnbBooking |
Show 37 more
Hawks Nest by American Patriot Getaways
Vacation home · 2 bd · 2 ba · sleeps 6 · 390 ft
Revenue $57,110ADR $246Occ ≈ 64%—
Seclusion by American Patriot Getaways
Vacation home · 2 bd · 1 ba · sleeps 4 · 433 ft
Revenue $44,651ADR $189Occ ≈ 65%—
Velvet pine cabin gatlinburng
Cabin · 2 bd · 1 ba · sleeps 5 · 495 ft
Revenue $23,026ADR $174Occ ≈ 36%4.3★ (3)
Delisted
Boogie Bear by American Patriot Getaways
Vacation home · 2 bd · 1 ba · sleeps 4 · 509 ft
Revenue $48,648ADR $193Occ ≈ 69%4★ (3)
Forever Mine A Romantic Escape for Two
Chalet · 2 bd · 1 ba · sleeps 4 · 515 ft
Revenue $39,144ADR $203Occ ≈ 53%4.8★ (2)
Amazing view cabin in perfect location ONLY 10 min to G-burg, P.F. OR Dollywood
Cabin · 2 bd · 3 ba · sleeps 8 · 0.1 mi
- Hot tub
- A/C
- Free parking
- Pets OK
- +6
Revenue $40,278ADR $291Occ ≈ 38%4.7★ (201)
Hot Tub • Arcade • Pool Table•8 Min to PF & Gat
Cabin · 2 bd · 2 ba · sleeps 6 · 0.1 mi
- Hot tub
- A/C
- Free parking
- Wifi
- +5
Revenue $42,173ADR $206Occ ≈ 56%5★ (276)
1BR log cabin w hot tub and pool table!
Chalet · 2 bd · 1 ba · sleeps 4 · 0.1 mi
Revenue $41,009ADR $158Occ ≈ 71%—
BREATHTAKING 180° MOUNTAIN VIEWS - 2 Decks
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $15,010ADR $218Occ ≈ 19%4.8★ (138)
Call of the Wild/Views/Game Room/Hot Tub
Cabin · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $13,410ADR $225Occ ≈ 16%4.8★ (64)
A Heavenly View by Stony Brook Cabins
Vacation home · 2 bd · 2 ba · sleeps 6 · 0.2 mi
Revenue $66,292ADR $255Occ ≈ 71%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
Cozy Smoky Mountain Cabin Stunning Theater & Games Cabin | 2 bd · 2 ba · sleeps 6 | $80,837 | $267 | 83% | 5★ (183) | 331 ft | AirbnbVrbo |
Knotty By Nature-Cozy Cabin-10 min-PF & Gatlin Cabin
| 2 bd · 2 ba · sleeps 4 | $63,824 | $214 | 82% | 4.9★ (200) | 361 ft | AirbnbVrbo |
84° Indoor Pool Cabin - Fire Pit - Near Gatlinburg Cabin
| 2 bd · 2.5 ba · sleeps 8 | $87,436 | $377 | 64% | 5★ (181) | 364 ft | AirbnbVrbo |
Angie's Retreat (Min to Gatlinburg & Pigeon Forge) Cabin
| 2 bd · 2 ba · sleeps 8 | $40,524 | $246 | 45% | 5★ (282) | 367 ft | AirbnbVrboBooking |
Charming Log Cabin, Sleeps 8・Hot Tub・Arcade, Views Cabin | 2 bd · 2 ba · sleeps 8 | $39,755 | $219 | 50% | 4.8★ (39) | 374 ft | AirbnbVrboBooking |
Sky Harbor| Pet Friendly | Hot Tub | View | WiFi Cabin
| 2 bd · 2 ba · sleeps 6 | $14,557 | $216 | 18% | 3★ (2) | 374 ft | AirbnbVrbo |
Hawks Nest by American Patriot Getaways Vacation home | 2 bd · 2 ba · sleeps 6 | $57,110 | $246 | 64% | — | 390 ft | Booking |
POOL CABIN | Hot Tub | Decks | Game System Cabin
| 2 bd · 2.5 ba · sleeps 8 | $101,096 | $388 | 71% | 4.9★ (162) | 430 ft | AirbnbVrbo |
Melody's Dream- Cozy, Quiet, Relaxation! Get Away! Cabin
| 2 bd · 2 ba · sleeps 6 | $35,260 | $168 | 58% | 4.8★ (413) | 433 ft | AirbnbVrbo |
Seclusion by American Patriot Getaways Vacation home | 2 bd · 1 ba · sleeps 4 | $44,651 | $189 | 65% | — | 433 ft | Booking |
Can't Bear to Leave: Theater, King Suites, Hot Tub Cabin | 2 bd · 2 ba · sleeps 6 | $65,111 | $280 | 64% | 4.6★ (15) | 466 ft | AirbnbVrbo |
2BR with stunning views & free attraction tickets Cabin | 2 bd · 2 ba · sleeps 8 | $11,491 | $229 | 14% | 4.3★ (17) | 476 ft | AirbnbVrboBooking |
Secluded Gatlinburg Log Cabin with Incredible View House
| 2 bd · 2 ba · sleeps 8 | $51,440 | $239 | 59% | 4.5★ (84) | 486 ft | AirbnbVrboBooking |
Hot tub, pool table, near Pigeon Forge and GBurg! Cabin | 2 bd · 2 ba · sleeps 8 | $70,548 | $351 | 55% | 5★ (27) | 489 ft | AirbnbVrbo |
Velvet pine cabin gatlinburng Cabin | 2 bd · 1 ba · sleeps 5 | $23,026 | $174 | 36% | 4.3★ (3) | 495 ft | Delisted |
Boogie Bear by American Patriot Getaways Vacation home | 2 bd · 1 ba · sleeps 4 | $48,648 | $193 | 69% | 4★ (3) | 509 ft | Booking |
Forever Mine A Romantic Escape for Two Chalet | 2 bd · 1 ba · sleeps 4 | $39,144 | $203 | 53% | 4.8★ (2) | 515 ft | Booking |
Cozy! Between Gatlinburg & PF Cabin
| 2 bd · 1 ba · sleeps 5 | $46,606 | $204 | 63% | 5★ (140) | 0.1 mi | AirbnbVrbo |
Amazing view cabin in perfect location ONLY 10 min to G-burg, P.F. OR Dollywood Cabin
| 2 bd · 3 ba · sleeps 8 | $40,278 | $291 | 38% | 4.7★ (201) | 0.1 mi | Vrbo |
Modern Cabin: Arcade Loft, Hot Tub, Near Dollywood Cabin | 2 bd · 1.5 ba · sleeps 6 | $66,819 | $236 | 78% | 5★ (139) | 0.1 mi | AirbnbVrboBooking |
Hot Tub • Arcade • Pool Table•8 Min to PF & Gat Cabin
| 2 bd · 2 ba · sleeps 6 | $42,173 | $206 | 56% | 5★ (276) | 0.1 mi | Airbnb |
Cozy/Secluded/HotTub/FastWi-Fi/GameRoom Cabin
| 2 bd · 2 ba · sleeps 7 | $57,910 | $227 | 70% | 4.8★ (222) | 0.1 mi | AirbnbVrbo |
Embrace Craftman's Charisma in Car Show-Inspired D Chalet
| 2 bd · 1 ba · sleeps 6 | $31,440 | $163 | 53% | 4.2★ (52) | 0.1 mi | AirbnbVrboBooking |
Unique * EV Chrg * Great Location * Cabin | 2 bd · 2 ba · sleeps 8 | $71,348 | $302 | 65% | 5★ (394) | 0.1 mi | AirbnbVrbo |
1BR log cabin w hot tub and pool table! Chalet | 2 bd · 1 ba · sleeps 4 | $41,009 | $158 | 71% | — | 0.1 mi | Booking |
TOP 1% | Pkwy 1.7mi | FirePit | SwingBed | Pinball Cabin
| 2 bd · 2 ba · sleeps 8 | $95,777 | $288 | 91% | 5★ (248) | 0.1 mi | AirbnbVrbo |
Cozy cabin with hot tub Pigeon Forge & Gatlinburg Cabin | 2 bd · 1 ba · sleeps 6 | $39,139 | $243 | 44% | 5★ (232) | 0.2 mi | AirbnbVrbo |
Hot tub, arcade game, and 2 king bedrooms! Cabin | 2 bd · 2 ba · sleeps 6 | $74,751 | $337 | 61% | 4.8★ (27) | 0.2 mi | AirbnbVrbo |
Welcome to Almost Heaven - Pigeon Forge Cabin | 2 bd · 2 ba · sleeps 6 | $25,018 | $258 | 27% | 5★ (18) | 0.2 mi | AirbnbVrbo |
BREATHTAKING 180° MOUNTAIN VIEWS - 2 Decks Cabin | 2 bd · 2 ba · sleeps 6 | $15,010 | $218 | 19% | 4.8★ (138) | 0.2 mi | Airbnb |
Call of the Wild/Views/Game Room/Hot Tub Cabin | 2 bd · 2 ba · sleeps 6 | $13,410 | $225 | 16% | 4.8★ (64) | 0.2 mi | Airbnb |
Hot Tub Free Tickets GameRoom Pool Table House
| 2 bd · 2 ba · sleeps 6 | $20,553 | $334 | 17% | — | 0.2 mi | AirbnbVrbo |
Sugar Bear Lodge, $560 FREE tickets each paid day Cabin
| 2 bd · 2 ba · sleeps 6 | $46,360 | $197 | 64% | 4.4★ (38) | 0.2 mi | AirbnbVrboBooking |
A Heavenly View by Stony Brook Cabins Vacation home | 2 bd · 2 ba · sleeps 6 | $66,292 | $255 | 71% | — | 0.2 mi | Booking |
Cozy Log Home, Movie Theater, Game room, Hot Tub Cabin
| 2 bd · 2 ba · sleeps 6 | $64,089 | $203 | 86% | 5★ (370) | 0.2 mi | AirbnbVrbo |
A Piece of Paradise| Pigeon Forge Cabin| Hot Tub Cabin | 2 bd · 1 ba · sleeps 6 | $684 | $228 | 1% | 5★ (1) | 0.2 mi | AirbnbVrbo |
Mountain views, dog friendly, hot tub, foosball! Cabin
| 2 bd · 2 ba · sleeps 8 | $69,154 | $359 | 53% | 4.5★ (15) | 0.2 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 15) + 0.75% investor premium
Est. revenue
$45,908
NOI
$22,732
Cash flow /mo
-$1,231
Cash needed
$184,371
Cash-on-cash
-8.0%
ROE (yr 1)
2.9%
Cap rate
4.1%
DSCR
0.61
Year-1 write-off
$128,487
Year-1 tax shield @ 32%
$41,116
Year-1 return on equity
- Cash flow (annual)-$14,771
- Principal paydown$3,405
- Appreciation at%$16,797
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)$9,182
- Platform fees (3% of revenue)$1,377
- Maintenance / capex (5% of revenue)$2,295
- Utilities & supplies$4,200
- HOA$324
- Property tax$2,438
- Insurance (STR-rated)$3,359
Cash needed to close
- Down payment (25%)$139,975
- Closing costs (4.0%)$22,396
- Furnishing (bought new)$22,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$41,116
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
$476,000
Short-life (5/15-yr)
$106,000 · 22%
Year-1 deduction
$128,000
Year-1 tax shield @ 32%
$41,000
Land 15% (market default, no usable tax-record split) · building $370,000 over 39 years · new furniture $22,000
Based on: 1,284 sq ft, built 2005, 2 bd / 2 ba, unfurnished, listing features (hot tub, deck, game room, fireplace, flooring types, appliance list, septic, wooded lot).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $84,000 in year 1 (13% short-life, $27,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $10,400
Kitchen cabinetsdefault
$8,600 new × 40% good × 3.01 allocation
- $8,500
Kitchen countertopsdefault
$7,000 new × 40% good × 3.01 allocation
- $2,700
Decorative trimdefault
$2,200 new × 40% good × 3.01 allocation
- $400
Mirrorsdefault
$300 new × 40% good × 3.01 allocation
- $1,100
Shelvingdefault
$900 new × 40% good × 3.01 allocation
- $3,900
Window coverings (13)default
$3,300 new × 40% good × 3.01 allocation
- $11,700
Kitchen & laundry equipment plumbingdefault
$6,700 new × 58% good × 3.01 allocation
- $7,100
Kitchen, laundry & data equipment electricaldefault
$4,100 new × 58% good × 3.01 allocation
- $9,300
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 40% good × 3.01 allocation
- $10,800
Hot tub (freestanding)listing
$9,000 new × 40% good × 3.01 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $11,200
Paving: driveway & walks (paved)default
$7,400 new × 50% good × 3.01 allocation
- $5,400
Landscaping (minimal)listing
$3,600 new × 50% good × 3.01 allocation
- $1,900
Patiosdefault
$1,300 new × 50% good × 3.01 allocation
- $21,800
Decks & porches (attached)listing
$14,400 new × 50% good × 3.01 allocation
- $272,400
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$139,100 new × 65% good × 3.01 allocation
- $25,200
Building plumbing & fixturesdefault
$14,400 new × 58% good × 3.01 allocation
- $23,700
Building electrical & lightingdefault
$13,500 new × 58% good × 3.01 allocation
- $17,400
HVACdefault
$14,500 new × 40% good × 3.01 allocation
- $10,000
Hardwood & tile floorsdefault
$8,300 new × 40% good × 3.01 allocation
- $3,200
Fireplacelisting
$2,600 new × 40% good × 3.01 allocation
- $18,100
Septic systemlisting
$12,000 new × 50% good × 3.01 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $87,900 | $40,200 | $400 | $128,500 |
| 2 | $0 | $0 | $9,500 | $9,500 |
| 3 | $0 | $0 | $9,500 | $9,500 |
| 4 | $0 | $0 | $9,500 | $9,500 |
| 5 | $0 | $0 | $9,500 | $9,500 |
| 6+ | $0 | $0 | $331,500 | $331,500 |
| Total | $87,900 | $40,200 | $369,800 | $497,900 |
The building's share of the price ($476,000) is 3.0x our depreciated replacement cost of the home ($158,000). 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.