130 Mills Park Road 10, Gatlinburg, TN 37738 (MLS# 309579)

**Seller offering up to a $75,000 credit towards Buyer fees/rate buy down, etc. with an acceptable offer. Now under construction with an estimated completion date in early April 2026, this luxury cabin in the city limits of Gatlinburg blends high-end design, unparalleled amenities, and unbeatable location into a powerhouse investment opportunity. With a total of 6,275 construction square feet and a certificate of occupancy for 28 guests, the layout is optimized for short-term rental performance. The property offers immediate proximity to Rocky Top Sports World--just 40 seconds door to door--and sits within the Timber Ridge community on Mills Park Road with full city utilities including natural gas and high-speed internet. The floor plan spans three levels and includes 6 bedrooms and 6 bathrooms, with five bedrooms featuring king-sized beds and private fireplaces, and a sixth bunk room outfitted with three queen-over-queen bunks and one twin-over-twin. The layout includes sleeping and dining accommodations for 28 guests, with standout features like a beach-entry indoor pool framed by a rock grotto waterfall, a fully outfitted SkyTrak+ golf simulator room with a garage door, and a glow-in-the-dark putt-putt course in the lower level complete with a kids' playhouse. The main level showcases a dramatic living area with a see-through gas fireplace, glass flooring panels overlooking the pool below, and premium finishes throughout. The kitchen is equipped with two refrigerators, two dishwashers, a 36'' electric cooktop, double wall ovens, and a commercial-grade vent hood. The wet bar includes an ice maker, beverage fridge, and sink--ideal for hosting large groups. The layout also includes a dedicated office, oversized mudroom entry, and laundry with large-capacity washer and dryer. Bathrooms are outfitted with custom tile work, freestanding wet room tubs, dual showerheads, granite counters, and designer lighting. Flooring is waterproof laminate throughout (except golf room), and the interior features custom focal walls, wood accents, black wood window treatments, and consistent use of high-end commercial furniture with Sealy mattresses. Six electric fireplaces are strategically placed across the bedrooms and simulator room, with a seventh double-sided gas fireplace anchoring the main living and dining area. Nine wall-mounted TVs are installed throughout the property, with one additional hidden lift TV in the living room. This property not only offers luxury and scale, but also potential tax advantages--new construction allows for full bonus depreciation eligibility under current guidelines (consult your CPA for specifics). Whether you're a seasoned STR operator or first-time investor, this home is engineered for cash flow, guest experience, and long-term asset appreciation. Disclaimer: All furnished non-construction photos and video content are from Unit 9. Unit 10 will be almost identical with slight variations in color.