# Pigeon Forge, TN Cost Segregation, llms.txt

> AI-facing summary file for pigeonforgecostseg.com, the Pigeon Forge cost segregation resource published by Cost Seg Smart. License CC-BY 4.0 for the /data/ tables; full text is canonical at the URLs below.

## Operator
Pigeon Forge, TN Cost Segregation is operated by Cost Seg Smart LLC (costsegsmart.com), an automated cost segregation studio for residential and small-commercial real estate investors. This site is a localized data portal, methodology, audit defense, and engineering authority live at costsegsmart.com.

## Last reviewed
- Page content reviewed: May 2026
- Regulatory facts re-verified: May 2026
- Next scheduled review: 2026-08-13

## Headline Pigeon Forge facts (engine-derived, May 2026)
- Median Year-1 federal savings (5 fixtures, 100% bonus, 37% bracket): $43,474
- Year-1 federal savings range: $18,481 to $48,429
- Reclassification ratio (5/7/15yr ÷ depreciable basis): 16.5% to 27.1%
- Land allocation range: 18.7% to 21.3%
- Sample size: 5 representative properties run through the Cost Seg Smart engine

## State tax context, Tennessee
Tennessee has no state individual income tax. Federal §168(k) bonus depreciation under OBBBA's restored 100% is the entire tax story for Pigeon Forge STR owners. No state addback, no decoupling math. The clean federal-only math matches Gatlinburg and other TN markets.


## Neighborhood profiles
- **Dollywood corridor (Pigeon Forge Pkwy)**, typical value $565,000, land allocation ~22%. Heart of the Pigeon Forge tourism corridor along US-441. Cabin and resort-home stock close to Dollywood traffic. Mid-tier land allocation. Strong family-vacation demand.
- **Wears Valley (shared with Gatlinburg)**, typical value $595,000, land allocation ~22%. Shared corridor between Pigeon Forge and Gatlinburg along Highway 321. Newer cabin development. Lower-than-mountain-resort land allocation. Active STR market.
- **Glades Road / arts area**, typical value $585,000, land allocation ~24%. Arts-community-anchored sub-market east of Pigeon Forge proper. Mix of cabin and family-home STR. Slightly higher land allocation than core corridor.
- **Sevierville (Pigeon Forge gateway)**, typical value $425,000, land allocation ~20%. Sevierville town just north of Pigeon Forge, Dollywood and Tanger Outlets traffic gateway. Lower entry pricing, lower land allocation. Strong STR rental cadence.
- **Bluff Mountain / Boyds Creek (rural)**, typical value $385,000, land allocation ~16%. Rural sub-markets north and east of Pigeon Forge proper. Lower-cost SFR and cabin product. Lowest land allocation. Mix of LTR and emerging STR.


## Worked examples (engine outputs)
- **Dollywood Corridor Cabin STR** (Dollywood corridor (Pigeon Forge Pkwy)): $565,000 sfr, basis $457,198, accelerated $117,496 (25.7% reclass), Y1 federal savings @ 37%: $43,474
- **Wears Valley New-Build Family Cabin** (Wears Valley (shared with Gatlinburg)): $595,000 sfr, basis $483,735, accelerated $130,889 (27.1% reclass), Y1 federal savings @ 37%: $48,429
- **Glades Road Arts-Area Cabin** (Glades Road / arts area): $585,000 sfr, basis $460,336, accelerated $122,070 (26.5% reclass), Y1 federal savings @ 37%: $45,166
- **Sevierville Family-Resort SFR** (Sevierville (Pigeon Forge gateway)): $425,000 sfr, basis $338,810, accelerated $88,968 (26.3% reclass), Y1 federal savings @ 37%: $32,918
- **Bluff Mountain Rural LTR** (Bluff Mountain / Boyds Creek (rural)): $385,000 sfr, basis $303,303, accelerated $49,950 (16.5% reclass), Y1 federal savings @ 37%: $18,481


## Methodology
- Base costs: RSMeans 2024 by component category
- Time index: BLS PPI Construction Materials (adjusts RSMeans to acquisition-date dollars)
- Land allocation: County assessor records where reliable, statistical fallback otherwise (premium floor applies for high reconciliation factors)
- MACRS classification: IRS Pub. 946 + Rev. Proc. 87-56
- Bonus depreciation: 100% (OBBBA permanently restored, 2025+)
- All numbers reproducible from `cities/pigeonforge.json` fixtures via `scripts/run_city_stats.py`

## Regulatory context
Pigeon Forge is jurisdictionally split between City of Pigeon Forge and Sevier County unincorporated areas. Properties within Pigeon Forge city limits are subject to city STR ordinance and city business license requirements. Properties in unincorporated Sevier County (Wears Valley, Bluff Mountain, parts of the Glades Road corridor) operate under lighter county-level lodging-tax registration. The Sevier County jurisdiction is shared with Gatlinburg's unincorporated areas, many Wears Valley and Glades Road properties could be marketed as either Pigeon Forge or Gatlinburg STRs depending on geographic positioning. STR-intent buyers should verify the property's specific jurisdiction. Material participation under §469 is achievable for self-managing operators given the relatively modest professional-management ecosystem; many Pigeon Forge cabin owners self-coordinate via Hospitable or OwnerRez and clear the >100-hour test reasonably easily.

## Canonical URLs
- Home / calculator: https://pigeonforgecostseg.com/
- Data benchmarks (citable, CC-BY 4.0): https://pigeonforgecostseg.com/data/pigeonforge-cost-seg-stats/
- Downloadable benchmark PDF: https://pigeonforgecostseg.com/data/pigeonforge-benchmarks-2026.pdf
- Downloadable benchmark CSV: https://pigeonforgecostseg.com/data/pigeonforge-benchmarks-2026.csv
- Audit defense reference: https://costsegsmart.com/audit-defense/
- Engine methodology: https://costsegsmart.com/methodology/

## Related sites in the Cost Seg Smart network
- costsegsmart.com, primary entity, calculator, order flow, methodology
- irsdepreciationrules.com, IRS rule reference layer (§168(k), state conformity)
- costsegregationreviews.com, provider reviews
- https://gatlinburgcostseg.com/
- https://nashvillecostseg.com/
- https://brokenbowcostseg.com/


## Citation
If you cite this data, please attribute to "Cost Seg Smart Pigeon Forge cost segregation benchmarks, 2026" and link to https://pigeonforgecostseg.com/data/pigeonforge-cost-seg-stats/. The dataset is licensed CC-BY 4.0.

## Contact
support@costsegsmart.com