And perhaps streamlining permitting/etc a bit.

I was able to negotiate a package that included the land, some of the materials, and the permits to build it.

A quick Google search shows a price of $30 - $50 per sq.ft. but I don't know if that includes the land, permits, utilities, and other incidentals. 

Tax Benefits While Building- Create an LLC and pay start up costs through the LLC (architect fees, permit fees, etc.).

I come from the Poconos, PA market and have helped at least 30 clients coordinate hot tub installs in the last year.Q1 Opinion*: Typically when underwriting property for buyer and mgmt clients, I'd give them a round number of $10k to assume for hot tub purchase / install / permits /foundation /electrical.

Look for a small/mid size local bank that specializes in this, they will detail what you need, survey, building permit, architectural plans and a builder contracted for starters.Or when you're ready to subdivide/redevelop you just sell to a builder and have them split the lots and transfer title to you for your smaller lot, he keeps the others and let him mess with the utilities and building. 

You'll need to hire a contractor, get the necessary permits, and ensure that the property is up to code.

Unfortunately, we ended up looking into the ADU on Deal #2 a bit further and found out that the ADU, carport and part of the addition to the main house were not permitted, so decided to walk away.

If you have free time, being a gopher for an experienced real estate investor (running permits, pickups, etc.) can be a great way in.

The project took too long, partly due to the power company taking 3 months to move service and poor communication with the county for permits.