Hey Paul, any other tips on what you did to lower your cost per contact?

This could help smooth out cash flow in the long run by locking in a lower rate and reducing future payment pressure. 2.

Any money you touch would be taxable. 

I've acted as a "deal warning person" to many new California and a few NYC investors who I've talked to in person, Zoom, and phone calls who want to buy the Midwest or South because the price points are lower.  

Quote from @Chris Seveney: @Francisco AvancenaThere are specific lenders who will do land dealsBut of course not as many as traditional real estate.The key will be skin in the game - typically for land because it is less liquid than a home the lender will want to have a lower ltv on the deal I fund land flippers currently in  CO FLA WA ID MT NV AZ OR TX SC GA VA  one thing about land though LTV is lower and RATES are NOT the same as typical HML rates are higher for raw land but its a specialty niche and a business that I grew up in..

Is it to lower rate?

If you don't get a booking (views go up and down everyday) lower your nightly price a bit more. 

So working with your buyer to negotiate as much value as possible to the real estate and least possible to the business will help to lower your taxes further.

If you are concerned it will be too hard to find a renter, lower the price and rent it for three months, then place a new tenant at the higher rate after winter.

Refinance offers a lower rate, longer term and a lower payment.