**UPDATE** Newly modified 3-bedroom septic system (April 2026) 180 Smoky Mountain Views sets the stage for this exceptional Wears Valley property. Set on 5+ private acres, this newly redesigned luxury log home offers breathtaking 180-degree Smoky Mountain views, high-end modern finishes, and more than $200,000 in premium 2025/2026 upgrades. Lovingly maintained as a primary residence and never used as a rental, the home reflects exceptional care, quality, and condition throughout. The thoughtfully redesigned floor plan offers three bedrooms, highlighted by an impressive lofted primary suite with views of the Smoky Mountains that offers a true private retreat. Including features are a walk-in closet, an office nook overlooking the great room, and a luxury bath with dual vanities and a tiled walk-in shower. A convenient main-level guest suite and an additional well-appointed bedroom provide flexibility for family, guests, or rental use. The open-concept great room showcases soaring 23.5-foot beamed ceilings, a dramatic floor-to-ceiling stone wood-burning fireplace with LP log starter, and expansive windows framing the mountain views. The kitchen is designed for both everyday living and entertaining, featuring leathered granite and marble surfaces, a professional-grade gas cooktop, and custom all-wood cabinetry. The newly finished walkout basement expands the living space with a self maintained theater room including a new AC/Heat mini split system, it also includes with or without a commercial-grade ventilation system, a spacious recreation room, and flexible guest quarters. Outdoor living is equally impressive with expansive wrap around Trex decking, an outdoor fireplace, hot tub electrical connection, and a new level concrete parking pad for multiple vehicles. Additional highlights include a whole-home Generac generator, new 4-ton high-efficiency heat pump, whole-home water filtration system, and a full short-term rental revenue projection showing $136,540+ in potential gross annual income. This one-of-a-kind Wears Valley estate offers the perfect blend of mountain luxury, privacy, and strong investment potential.