Return, flexibility, and taxes. A seller who does not need the cash immediately can often earn more carrying the note than parking the proceeds elsewhere. If safer places to hold money yield around 5 percent and the seller can carry a note at 7 percent (illustrative rates for comparison, not current market), the note can pencil out as the better return, sometimes with tax-deferral benefits from spreading the gain over time instead of taking it all in one year. Seller financing also solves a problem on unique or hard-to-finance properties. When a home is unusual enough that conventional financing is tough, a seller willing to carry back part of the price keeps the deal alive and reaches buyers who otherwise could not close. We have seen this on a high-value property where the seller carried back a meaningful share of the price specifically because the home was distinctive and difficult to finance the ordinary way. The trade-off is that the seller takes on the risk of carrying the loan. Structuring the note well matters, and both sides should get tax and legal advice before signing anything.