Townhome Development in Tacoma, WA

[Account Closed]

I am looking to develop a 4 unit Townhouse in the Tacoma area, live in one unit and hold the others as rentals. I am hoping to use a VA construction loan for this project. This will be my first development project and would like some information on the legalities of holding these as rentals, the tax implications, and any other general advice on this project. If I own the land and the building would these still be considered 4 separate properties and be taxed as such? Would I be able to use the VA loan to fund the construction of multiple units?

Thanks all!