The Lounge is rated Safe For Work. If you're about to post something inappropriate for a shared office environment, then don't post it. No ads, no abuse, and no programming questions. Trolling, (political, climate, religious or whatever) will result in your account being removed.
Get a MB that supports PCIe x4 M.w2 ssd, like the Intel H270 chipset or better. The fastest hard drive i/f available for a reasonably priced desktop. Build your own machine. Use pcpartspicker to check that it all works together. Like others have said, get the 2nd or 3rd “best” mb and cpu. The latest and greatest aren’t generally worth the premium you’ll pay. You can build something blazing fast for around $1000 plus or minus depending on how many buzzes and whistles you want to add.
What sort of "development"? If it's just running an IDE and you're just compiling stuff, then you really don't need the absolute top of the range. Though debugging may require a slight bit more than just running your programs.
What if you're making web backends? Do you wish to install a web server onto your machine? This may need a bit more oomph than your run-of-the-mill desktop. Same goes for any ancillary stuff like database. And then what if you wish to run things like VMs to properly test programs / apps / servlets / etc.? I.e. there simply isn't a one-answer-fits-all idea.
As example, I do lots of addons for a 3d modelling program. The developing itself could have run on even an entry-level laptop, never mind a desktop. But the 3d modeller has minimum requirements, and using it on anything more complex than a cube just escalates those. To the point where my presentation laptop (the one I use to show the addons for discussion in meetings) is just about good enough - and that's a near-the-top-end gaming laptop (GTX 960, 32GB RAM, i7, 512 NVMe SSD, 1TB HDD) - the laptop cost me around $2500 about 2 years ago. My actual production workstation is a lot higher on the food chain that that, this thing is now 3 years old and cost the company around $3000.
But that's because of the 3d element. And thus would definitely not be necessary for most people.
I'll buy a nice refurbished Core i7 XPS desktop from Dell Outlet for around $600, then add an SSD for the OS and use the HDD for data. I might also add RAM (16 GB min) and upgrade the video card. $1,000 total cost, and blazing fast.
Where money is no object for me is the monitor. Dell 34" ultra-wide display for my tired old eyes!