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What is seller financing?

Last updated 2026-07-17

Seller financing (also called owner financing or a seller carryback) is a real estate sale where the seller acts as the lender: the buyer makes a down payment and pays the seller in monthly installments under a promissory note, instead of borrowing the full price from a bank.

How a seller-financed deal works

The buyer and seller agree on a price, a down payment, an interest rate, an amortization schedule, and usually a balloon date. At closing, title transfers to the buyer, the seller receives the down payment, and the buyer signs a promissory note secured by a mortgage or deed of trust on the property. The seller then collects monthly payments like a bank would, and the note is typically refinanced or paid off at the balloon.

Closings still run through a title company or attorney, exactly like a conventional sale. The difference is only where the money comes from: the seller carries the loan instead of a lender wiring funds.

Why sellers agree to carry

Three reasons come up over and over. First, income: the note pays monthly interest, which often replaces the rental income a landlord is giving up, without tenants or maintenance. Second, taxes: an installment sale under IRS Section 453 spreads capital gains across the years payments are received instead of recognizing the entire gain in one tax year. Third, price and speed: sellers who offer financing typically command a stronger price and reach buyers who could not close with bank money alone.

The one structural requirement: the seller generally needs to own the property free and clear. An existing mortgage usually carries a due-on-sale clause, which makes carrying a new note on top of it risky. That is why free-and-clear owners are the natural seller-finance sellers.

The legal rules to know

If the buyer is an investor purchasing a rental, the transaction is business-purpose lending, which sits outside most consumer-mortgage regulation. If the buyer will live in the property, federal law changes the picture: the Dodd-Frank Act generally requires a licensed loan originator to originate the note, and ability-to-repay rules apply. Many creative-finance deals skip this step; the compliant path is having a licensed professional paper the note.

State rules vary on how many owner-financed deals a seller can do per year without a license. None of this is a reason to avoid seller financing; it is a reason to structure it properly.

Frequently asked questions

Is seller financing legal?

Yes. Seller financing is legal in all 50 states. Deals to owner-occupant buyers trigger federal rules (Dodd-Frank ability-to-repay and loan-originator licensing), while deals to investors are business-purpose and face far fewer requirements.

What is a typical seller financing structure?

Common structures run 10 to 30 percent down, an interest rate negotiated between the parties, a 20 to 30 year amortization, and a balloon due in 3 to 10 years, when the buyer refinances or sells.

Who holds title in a seller-financed sale?

The buyer. Title transfers at closing, and the seller holds a lien (mortgage or deed of trust) securing the note, exactly like a bank would.

Why do free-and-clear owners matter for seller financing?

An owner with no mortgage has no due-on-sale clause to violate and no lender payoff at closing, so they can carry a note cleanly. That makes free-and-clear owners the most realistic seller-finance sellers.

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Educational content, not legal, tax, or investment advice, and not an offer to lend. Talk to a licensed professional about your situation; the Deal Desk is a good place to start.