Finally, check with the Town to make sure there are no municipal liens, Make sure they're on Town sewer, check with the tax assessor to see how many bedrooms the tax office thinks there are, (important if you are flipping) buy ok to have more bedrooms if you are planning to buy and hold.  

If she gifts the home to you, you inherit he cost basis and owe all the taxes.

 - prop 13 basically fixes the property tax.  

@Helena Goyvaerts it will be tough without 2+ years of USA tax returns showing you are profitable.Higher interest rates have negatively affected most lenders and many of them are getting more aggressive with offering more flexible programs. 

I have a tax firm that specializes in working with real estate professionals/investors.

We’re really best suited for those high income earners out there with strong investment experience and cash positions to literally take the reigns and create a strong cash flow product and tax write off for them with minimal time spent on their part.

The land assessment value is on the tax assessor's site in every county, but that doesn't hold a ton of relevance in my opinion.

I would hate to pass on it and settle for just earning a commission by selling it.

-------Building an ADU in Raleigh is a fantastic way to enhance your property’s value (a whole other discussion there) and increase your property’s income-earning potential. 

So, it would then potentially cost you a penalty for early withdrawl and also income tax owed on it.