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Thank you for this idea. Supply of land banks and of land developers shrank after the GFC. A land bank who also develops but doesn't build is a rare bird.

If their average lot life is 12 years, then how do they earn back their cash equity (or stepped-up land basis contribution) after only 3 years?

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12 years isn’t average, that’s the time until the very last parcel is sold on a very large subdivision. More medium sized subdivisions would only take 6 years until the last parcel is sold. Enough parcels are sold by 36 months to be at breakeven on average.

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Sounds similar to $MRP no?

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