Otherwise you’re spending time and money to break even.

A good channel for all things commercial is "Break into CRE" https://www.youtube.com/channe...Let me know how it goes.

Everyone I've seen breaks down land vs improvements in the taxed value. 

Would you mind elaborating a bit more and breaking that down piece by piece?

I'm back to working a full time job since the year long break I took while building.

A furnace can break regardless of where the property is located.

I'm wanting to get my legal side dialed as I break into wholesaling but my question is what is the going rate for something like this.

If all else is equal (same offer price and contingencies), the love letter may make or break the deal for some desperate buyers. 

Here's a link to an article that breaks it down  : https://www.biggerpockets.com/...

Buyers can also access a matrix to determine a break-even point in which it makes sense to pay the points -- it depends a lot on how long the borrower plans to hold onto the property and how much the interest rate decreases.