If you are not familiar with Scott, Scott was the Executive Director of the Opportunity and Revitalization Council, which was tasked in part to support and advance Opportunity Zone tax credits during the first Trump Administration.

I shifted from investing with a cash flow focus to the appreciation and tax benefits side of things.

I'm a realtor from Colorado who wholesales STRs nationwide to help investors get big tax deductions.

Moving out of a state with income tax to a state without before selling, saving 10% or more in taxes. 

Do that every 2+ years, sell tax free, repeat, and you can be set for life ("live in flips"). 

Don't forget about your property taxes going up to account for that ADU.

Working with a CPA can help you navigate tax implications, and staying focused on long-term planning will set you up for success.

How could this impact tax matters for both companies and the Joint Venture as a whole?

The property will be sold upon completion.Rate:  12.05%Term:  13 months interest onlyARV:  $648,000Loan Amount:  $433,000Processing Fees:  $15,361.64 (3 pts plus processing fees)Escrow Charges:  $3,130.90Insurance/taxes:  $1,722.82Construction Holdback:  $498,361Cash to Close:  $84,762.36 In the OP, you said that the loan amount was $346k.

Getting title and getting clean title for properties bought at tax auctions are two different things.