Thought about refinancing at the time, but didn't do it before rates exploded.

Check their occupancy, nightly rate and amenities.

Most likely a "discount listing" Owner pays realtor a small amount upfront to add it to the MLS.

if you miss your rate lock timing and it costs you to relock who should pay for that?

This is about the rate of a faucet(w flow restrictor) running 24 hours.

Some areas still offer strong appreciation potential along with steady cash flow, and when working with trusted lenders, you can find competitive rates in places like Memphis, Little Rock, and Oklahoma City, which tend to perform well on both fronts.

I am unsure how to accurately predict rates and occupancy.

So, keep in mind this tax deduction is basically like getting a discount on the purchase. 

And, FMV on 1/6/25 is not FMV today because now you don't have a lot in an established neighborhood, you have a lot in a disaster area which comes with the challenges I listed above.We built about three dozen "fire lot" homes after our fire--all lots acquired off MLS or from owners that came to us (we didn't market for lots), and not at a price that anyone would call a "discount". 

When it comes to managing your mortgage, most homeowners are familiar with refinancing as a way to lower monthly payments or take advantage of better interest rates.