Quote from @Micheal Singleton: Hey stl folks, I'm a new investor .

A little over 15 years ago, in the late spring of 2009, I was a brand spanking new real estate agent coming off of a miserably failed real estate investment venture.

You have used home equity lines of credit to purchase investment rentals and want to know the best way to pay down the HELOCs.Between the two properties you bought, after expenses, you have $250 a month positive cashflow to use.What I like to do is pay down some principal every month with my positive cashflow.I use my extra active income from real estate commissions helping other investors to pay down the principal even more which just frees up that credit for me to use again.I know I can refinance the HELOC debt before it changes to principal and interest as it is just interest only payments as yours are.One difference is the cashflow, I have greater positive cashflow and could make the principal and interest payment in the future with the extra cashflow I already enjoy.I always get HELOCs on my income properties as well after purchasing them to pull out as much of my downpayment as possible.

He seemed like a big-time agent who works with a lot of long-term investors.

And it will be a constant struggle.

Tax credit 45L for a 90 unit or 112 unit project? 

One of our most trusted developers from Yucatán, Mexico, who’s been making waves with their focus on sustainable growth, innovative design, and delivering great value to investors, is taking a big step—they’re building a luxury resort in Orlando!

I assume a higher upfront cost as far as land purchase and the actual build but you would have a brand new house, instant equity and hopefully maintenance free for quite a while.

Quote from @Victor Yang: If I gift a house, what amount will go towards the lifetime gift limit, the amount i purchased the house for, or the current FMV?

Only because it's $250K for a house?