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.
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.
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/pigeonforge-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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