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ARTICLE · 05 MARCH 2026

Land Development And Site Improvement Financing: Project Execution And Capital Coordination To Drive Activity In 2026

Ballard Spahr LLP
Ballard Spahr LLP
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Ballard Spahr LLP

Ballard Spahr LLP

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Complex capital stacks, phased execution, and forward absorption structures remain central to successful horizontal development transactions.

United StatesFinance and Banking
Dominic J. De Simone
Dominic J. De Simone
Ashley DeLuca
Ashley DeLuca
Joseph Weill
Joseph Weill
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Complex capital stacks, phased execution, and forward absorption structures remain central to successful horizontal development transactions.

Executive Summary

Land development and site improvement financing is expected to remain an active but structurally complex segment of the real estate market in 2026, with execution driven less by pricing and more by thoughtful structuring across multi-phase projects. Transactions continue to be shaped by forward lot and land takedown arrangements, private equity participation, and flexible capital from alternative lenders, while land banking structures and special district financing remain important tools for managing capital and delivery risk. As commercial banks show signs of returning to the sector, market participants are placing increased emphasis on disciplined underwriting, coordinated capital stacks, and clear demand visibility to support successful project execution.

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