Last updated May 2026. By using this site you agree to these terms.
The cost segregation benchmarks, calculators, and FAQs on this site are informational only. They are not tax, legal, accounting, or investment advice. Cost segregation outcomes vary by property, ownership structure, tax position, and current law. Consult a qualified CPA, tax attorney, or financial advisor before making decisions based on information from this site.
The per-fixture engine outputs shown on the benchmarks page represent the engine's output for representative property scenarios. Real customer studies use real property data, real assessor records, and real renovation history — outputs for your specific property may be higher or lower. The illustrative Year-1 federal savings figures assume the 37% top marginal bracket and 100% bonus depreciation; actual savings depend on your taxpayer profile.
Sevier County vs City of Gatlinburg permitting are distinct regimes. Properties within Gatlinburg city limits are subject to the City of Gatlinburg's short-term rental ordinance, including residential-zone permit requirements and density rules. Properties in unincorporated Sevier County (Wears Valley, Cobbly Nob, Sevierville-adjacent) are subject to lighter county-level permitting and generally more permissive. STR-intent buyers should verify a property's jurisdiction before underwriting hold-period assumptions. Material participation under §469 is achievable for portfolio operators who self-coordinate cleaning, booking, and maintenance — but most Sevier County owners use professional management (American Patriot Getaways, Cabins USA, Smoky Mountain Rentals), and the >100-hour-and-more-than-anyone test usually fails when a manager runs operations. Our advisory ranges assume conservative 5-year hold-period profiles unless self-management is documented.
We re-verify regulatory facts quarterly and refresh the timestamps at the bottom of each page. Despite this, regulations change frequently. Before relying on regulatory statements for a specific decision (license status, hold-period planning, material-participation strategy), verify with the relevant authority.
The dataset published on /data/gatlinburg-cost-seg-stats/, including the downloadable CSV and PDF, is licensed under Creative Commons Attribution 4.0 International (CC-BY 4.0). Republication is permitted with attribution.
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