As with all regions, the Oregon Coasts' counties and cities are tightening their rules (and quantities of allowable vacation rentals) and there are a few adjustments to last year's regulatory landscape.

There's no way it takes that long to shovel the sidewalk on a building of that size.Shop around and I'm sure you'll find someone that does it for much cheaper.

What are the comps selling for (last 3-6 months)in the neighborhood?

@Saul Vargas what other city saw a 23% increaes last year?

That's my biggest concern.But I should also look at the tax and long term benefits.

Verifying last 2 years of rental history very important!

This has been a LONG time coming. 

Our big cost is the mortgage interest, which is 8.3% on approximately $360,000, last year our mortgage interest was about $25,000.

I'll usually eat $100 - $200 worth of touch-up cleaning for a long-term tenant.

As long as the business portion of the land is at least equal to the amount of your sale  that would satisfy your exchange.