This pleases me greatly:)Naturally my mind has shifted to the future.

Talking is good, you could inform them it is coming,  but you must apply pressure to get tenants to open up.

That might mean a large tax write-off IF the owner is a real estate professional (otherwise passive loss rules apply).Since your brother owns another business it is doubtful that he would be able to qualify as a real estate professional, but if he is married his spouse might. 

I still get Tenants arguing that they can't pay rent until the second Wednesday of the month even though we discussed that multiple times prior to their applying and moving in.

When this is all cleaned up wait 45 to 90 days before applying for loans. 

And, from that the "balance" you asked about tends to unfold naturally.

All properties are eligible for renters with Section 8 vouchers to apply to.

If he builds on it he's going to change the nature of the real estate enough that the IRS could very easily say that his original intent was not to hold but was to construct and resell. 

I basically want to keep a natural area and add to the amount land I live on.

Hello I basically need help to know what fees will apply to build a 2000 sqft SFR on an empty lot in Dallas.