v3.26.1
Investments in Real Estate-Related Assets
6 Months Ended
Jun. 30, 2026
Investments in Real Estate-Related Assets [Abstract]  
Investments in Real Estate-Related Assets

4. Investments in Real Estate-Related Assets

Mortgage Servicing Rights

As of June 30, 2026 and December 31, 2025, the cost basis of the Company’s investment in the joint venture was $16.6 million and $79.4 million, respectively, and the fair value of the investment was $11.7 million and $74.8 million, respectively. The decrease reflects return of capital received in connection with the sale described in Note 2, and the remaining fair value represents the Company’s estimated share of sale proceeds subject to holdback pending satisfaction of post-closing conditions.

Residential Bridge Loans

The following table details the Company’s investment in residential bridge loans as of June 30, 2026 ($ in thousands):

 

Number of Loans

 

Loan Amount(1)

 

 

Outstanding Principal

 

 

Fair Value

 

 

Interest Rate

 

 

Maximum Maturity Date(2)

71

 

$

56,128

 

 

$

33,604

 

 

$

33,604

 

 

 

10.00

%

 

4/30/2027

 

The following table details the Company’s investment in residential bridge loans as of December 31, 2025 ($ in thousands):

 

Number of Loans

 

Loan Amount(1)

 

 

Outstanding Principal

 

 

Fair Value

 

 

Interest Rate

 

 

Maximum
Maturity Date
(2)

64

 

$

44,692

 

 

$

27,735

 

 

$

27,735

 

 

 

10.00

%

 

10/31/2026

 

 

(1) Loan amount consists of outstanding principal balance plus unfunded loan commitments.

(2) Maximum maturity date assumes all extension options are exercised.

Tax Lien Investments

As of June 30, 2026, the Company held the following tax lien investments ($ in thousands):

Location

 

Lien Count

 

 

Acquisition
Date

 

Par Value

 

 

Fair Value

 

New Jersey

 

 

615

 

 

8/30/2024

 

$

24,151

 

 

$

24,077

 

Mississippi

 

 

1,001

 

 

9/4/2024

 

 

5,611

 

 

 

6,108

 

Colorado

 

 

986

 

 

10/23/2024

 

 

11,613

 

 

 

12,215

 

California

 

 

46,928

 

 

12/4/2024

 

 

47,990

 

 

 

50,595

 

Illinois

 

 

203

 

 

12/10/2024

 

 

6,275

 

 

 

6,290

 

New York

 

 

184

 

 

2/18/2025

 

 

3,172

 

 

 

2,942

 

Connecticut

 

 

617

 

 

4/28/2025

 

 

6,614

 

 

 

6,713

 

Ohio

 

 

79

 

 

4/28/2025

 

 

1,722

 

 

 

1,637

 

Florida

 

 

41,381

 

 

6/1/2025

 

 

299,107

 

 

 

298,305

 

Alabama

 

 

2

 

 

11/6/2025

 

 

124

 

 

 

123

 

Washington D.C.

 

 

12

 

 

11/6/2025

 

 

418

 

 

 

413

 

Massachusetts

 

 

13

 

 

11/6/2025

 

 

547

 

 

 

514

 

Maryland

 

 

3

 

 

11/6/2025

 

 

49

 

 

 

48

 

Total

 

 

92,024

 

 

 

 

$

407,393

 

 

$

409,980

 

 

As of December 31, 2025, the Company held the following tax lien investments ($ in thousands):

 

Location

 

Lien Count

 

 

Acquisition
Date

 

Par Value

 

 

Fair Value

 

New Jersey

 

 

1,106

 

 

8/30/2024

 

$

35,392

 

 

$

35,263

 

Mississippi

 

 

1,433

 

 

9/4/2024

 

 

7,708

 

 

 

8,388

 

Colorado

 

 

1,750

 

 

10/23/2024

 

 

19,016

 

 

 

20,047

 

California

 

 

64,448

 

 

12/4/2024

 

 

67,386

 

 

 

70,974

 

Illinois

 

 

257

 

 

12/10/2024

 

 

5,946

 

 

 

5,921

 

New York

 

 

232

 

 

2/18/2025

 

 

4,430

 

 

 

4,224

 

Connecticut

 

 

631

 

 

4/28/2025

 

 

5,473

 

 

 

5,602

 

Ohio

 

 

163

 

 

4/28/2025

 

 

2,766

 

 

 

2,750

 

Florida

 

 

35,180

 

 

6/1/2025

 

 

214,964

 

 

 

214,326

 

Alabama

 

 

2

 

 

11/6/2025

 

 

118

 

 

 

118

 

Washington D.C.

 

 

16

 

 

11/6/2025

 

 

579

 

 

 

573

 

Massachusetts

 

 

22

 

 

11/6/2025

 

 

754

 

 

 

715

 

Maryland

 

 

3

 

 

11/6/2025

 

 

42

 

 

 

42

 

Total

 

 

105,243

 

 

 

 

$

364,574

 

 

$

368,943