My niche is the small amount of qualified Sending land that is also priced well below the value of the new credits that can be clipped off and resold for an arbitrage profit.

Purchasing subject to allows you to (1) buy a property and pay a lower rate (3-4%) that was in existence when the loan was originated, so cash flow will be better as well as equity buildup; (2) not have to qualify for the mortgage saving time, expense, and allowing property purchases in greater number than otherwise and (3) no personal liability on downside (4) no debt added to your PFS.  

Sometimes, properties rented out for years as multifamily can qualify for a variance or grandfathering, depending on local laws. 

Any tips on finding qualified (key word) borrowers in my local area?

I encourage you to consult with a qualified attorney to ensure this agreement complies with applicable laws in your area.

Higher assets or cash in the bank increases what is called you compensating factors which banks/lenders use to qualify.

Our laws require us to offer a rental first come first served (first completed application that qualifies must be offered the unit).

Understanding the IRS disaster relief provisions is crucial for residents seeking financial recovery.Under IRS guidelines, individuals and businesses in areas designated as federally declared disaster zones by FEMA may qualify for special tax relief.

However, does that include people who wouldn’t qualify?

Several have mentioned utilizing low down payment second home loans for qualifying.