As you mention 95757, Elk Grove I ran an example of a home for sale at 9850 Tarzo Way Elk Grove 95757 which recently had a price reduction and is now listed at $559,950.

Likely to be a silly question - do we put the offer for land on the same RPA as a normal property sale?

If she made say, $275K from the sale of her condo, then there is no capital gains tax on the first $250K, but she will pay capital gains on the remaining $25K.If the condo is an investment property, she can avoid paying capital gains if she does a "1031 Exchange". 

Figure out what type of property there is a demand for, and go with that.

Chances are they will know and know how to set up the contract, deed of trust, and note.The 2% is $500,000 sales price minus $490,000 loan. 

Purchase price: $375,000 Cash invested: $80,000 Sale price: $605,000 Bought above market rate, held on for 3 years and sold to take out gain for upgraded property.

Purchase price: $830,000 Cash invested: $225,000 The invested gain from the previous sale was utilized to upgrade, leveraging an ideal location for long-term appreciation, ultimately ensuring income during retirement.

About 86% of sales involve a buyer agent. 14% do not.

My main concern is the $525k figure.

The reason we ask is because tax sale can be risky and odd things can happen.