I would structure the interest rate as a preferred return that accrues if there's not enough cash to pay.

I count them as part of my general overhead, and accrue them against the property specifically if I buy it.  

The HELOC works like a credit card that is using your property as collateral (although the interest is not calculated like a credit card as it will accrue daily).

What I know currently is since it is all roth contributions and earnings and the account is over 5 years old that it should not accrue the early withdrawal penalty of 10% from their website and video posted on their website.

Out of curiosity, I did a quick google search for "average closing costs paid by buyer" and am seeing that it's customary for closing costs to amount to 2-5% of the purchase price...so between $4000 and $10,000 for that $200,000 property. 

With a HELOC, you can maintain a zero loan balance until you find the right deal and then draw from your HELOC (at which point you will start accruing interest).

And then I'd get some sort of "hold harmless" document signed.Out of curiosity, how old is the building?

Hello, Out of curiosity, if I were to sell my investment property before a year of ownership, is there any additional capital gains tax applied to the already set rate?

If you need it before the maturity of the CD then you can pull it out immediately and you'll just lose the interest you've accrued (or a portion of it).A more risky approach would be investing a portion (maybe 10k) into a stock fund like SPY. 

We just create deals with private lenders that have loans that accrue.