So In SIMPLE terms; you are stating that REGARDLESS of whether the FULL $60K in funds paid to the Seller for the OPTION to buy the home at $300K is APPLIED towards that $300K "Strike Price" reducing the remaining amount due to them to $240K OR if only $30K of the $60K in funds paid to the Seller is APPLIED reducing the the remaining amount due to them to $270K - the Tax Treatment for THEM (the seller) is the SAME on the $60K paid for the OPTION ?

Recently the CFPB came out with an opinion on contract for deeds / land contracts etc and one of the issues discussed in them is the lack of appraisal and inflated valuations.

You can spend the remaining funds on other improvements and write them off as business expenses. 

Personally, I have no issues making the full monthly payments from the start, so it seems unnecessary to pay the buydown payment just to have lower payments in the first two years.Additionally, my lender said that if I refinance before the 2-year period is over, the remaining buydown payment would be applied to the principal.

A key remaining part of my question: I'm wondering if there are development lenders who take collateral not from the development asset (land. etc) itself but from other properties that the developer might own (less risky )My thinking is - if I can get comfortable with the value of the collateral, then I don't have to worry about the success of the actual new build as much.

If  you don't have a list showing you've used all of the deposit, then the remaining must be returned.  

Zoning, subcontractors, mother nature, P/I during construction and rent up, your loan doesn't get "fixed" until after construction, material inflation, etc, etc, etc.You have taken most of the risk off the table with family financing and family construction. 

It contains more detailed information on investing insights, analytics, and, particularly, investing in Las Vegas.Before proceeding, note that the charts only include properties that fit the following criteria unless stated otherwise.Type: Single-familyConfiguration: 1,000 SF to 3,000 SF, 2+ bedrooms, 2+ baths, 2+ garages, minimum lot size is 3,000 SF, one or two stories.Price range: $320,000 to $475,000Location: All zip codes marked in green below have one or more of our client’s investment properties (click to enlarge).Overall Las Vegas Real Estate Market InventoryThe chart below, provided by the MLS, includes all property types and price ranges.The inventory level continued its downward trajectory, significantly lower YoY.Rental Market TrendsThe charts below are only relevant to the property profile that we target.Rentals - Median $/SF by Month$/SF remained unchanged from March, now at the highest level in the last 13 months.

It has worked so well I installed another one this year and plan to install one every year in the remaining units.

If unemployment remains low though, I think will will continue to at close to the current rate of borrowing throughout 2024.