Current permit-cap status, minimum-stay requirements, owner-occupancy rules, and jurisdiction breakdown for short-term rentals in Smoky Mountains. Every field is cited to a primary source below. Always verify the specific parcel with the operating jurisdiction before writing an offer.
Sevier County and its cities (Gatlinburg, Pigeon Forge, Sevierville) all permit STRs with annual permits and safety inspections; unincorporated Sevier County is one of the most permissive STR jurisdictions in the US.
Have a specific property in mind? Analyze it with a $99 report →The Smokies is arguably the friendliest large-market STR jurisdiction in the country. Unincorporated Sevier County has no residential-zone prohibition and no cap; the STRU program (effective January 1, 2024, per Resolutions 2023-06-09/10) requires only an annual permit and life-safety inspection. Gatlinburg requires a Tourist Residency Permit ($200 base + $75 per bedroom above 2); Pigeon Forge enforces 2 guests per bed, 2 beds per room, and a 12-person cap; Sevierville uses a Short-Term Operational Permit (STOP) at $150 initial / $50 renewal. Because mailing address does not determine jurisdiction, buyers must confirm the parcel's status on the Sevier County GIS map. TCA 13-7-604 'three strikes' policy permits county revocation after three documented nuisance violations - manage carefully.
Short-term rentals in Smoky Mountains are classified as permissive as of 2026-08-16. Sevier County and its cities (Gatlinburg, Pigeon Forge, Sevierville) all permit STRs with annual permits and safety inspections; unincorporated Sevier County is one of the most permissive STR jurisdictions in the US.
No. No numeric cap in unincorporated Sevier County or in Gatlinburg/Pigeon Forge/Sevierville; permit issuance tied to annual safety inspection compliance.
The primary source does not specify a minimum stay for short-term rentals.
Smoky Mountains does not require owner-occupancy for short-term rental operators as of 2026-08-16. Verify the specific parcel with the operating jurisdiction before offering, as owner-occupancy rules interact with zoning overlays.
Contact the operating jurisdiction directly using the primary-source links published on this page. Zoning, HOA restrictions, and pending regulatory changes are parcel-specific and can override the citywide profile above. DepreciMax's $99 property report separately sizes the Year-1 §168(k) bonus depreciation deduction for a specific address, once regulatory clearance is confirmed.
Once you've verified the regulatory profile of a listing you're considering, run a $99 DepreciMax property report to size the actual Year-1 §168(k) bonus depreciation deduction. The report analyzes the listing photos to classify finishes as 5-year personal property, 15-year land improvements, or 39-year structural — producing a line-item estimate closely calibrated to a formal cost seg study.
Use the DepreciMax STR Regulations Database for the full top-50 market fleet — every market cited to a primary jurisdiction source, updated quarterly.
Not legal or tax advice. Short-term rental regulations change frequently and vary by parcel, zone, and HOA. The information on this page is a summary of publicly available primary sources as of 2026-08-16. Before acting — buying, listing, or operating a short-term rental in Smoky Mountains — verify current rules with the operating jurisdiction and consult a local attorney and CPA.