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Income Taxes - Schedule of Company's Deferred Tax Liabilities (Details) $ in Thousands | Dec. 31, 2025 USD ($)
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Deferred tax assets |
Total deferred tax assets, net of valuation allowance | $ 109,282
Deferred tax liabilities |
Total deferred tax liabilities | 186,615
Deferred tax liabilities, net | 77,333
Land Basis Adjustments, Spin-Off and Acquired Rausch Land Assets |
Deferred tax liabilities |
Total deferred tax liabilities | 56,824
Deferred Option Fee Revenue |
Deferred tax liabilities |
Total deferred tax liabilities | 115,810
Homesite Takedown Adjustments |
Deferred tax liabilities |
Total deferred tax liabilities | 13,981
Capitalized Interest Expense |
Deferred tax assets |
Total deferred tax assets, net of valuation allowance | 67,458
Capitalized Management Fee Expense |
Deferred tax assets |
Total deferred tax assets, net of valuation allowance | 11,200
Net Operating Loss Carryforward |
Deferred tax assets |
Total deferred tax assets, net of valuation allowance | $ 30,624

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- Definition Amount of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(15)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 + Details
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