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Dad is building house then selling to me (DE)

Alright so with house prices being outrageous in Sussex County Delaware US, my dad bought a piece of land in April. He is going to "fund" the build like a spec then sell it to me at cost.

Is there anyway to waive or circumvent the transfer tax for new construction (3.5%) for him at the building time besides waiting a year.

When I buy the house will I be paying that transfer tax again in closing? What is the cheapest way to do the closing part and such.

Thanks everyone

submitted by /u/CoachGymGreen56
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source https://www.reddit.com/r/RealEstate/comments/dpwzez/dad_is_building_house_then_selling_to_me_de/

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