Individual properties triplex vs single property

[Merle Sauvola]

I’m in the process of buying a piece of property that is 3.5 acres, and will develop/build it to have around 35 units. I will likely do townhome style units, but still deciding.

My engineer is asking if I want to go ahead and put separate tax map numbers on each unit or just keep them all on one property.

Can anyone give advice on the pros and cons to dividing up? I want it to qualify as commercial, so maybe this answers my question right away, but I’m not sure because this would be my first build/hold property.