In order to completely defer all tax you must purchase at least as much as your net sale before mortgage relief.  

Oh What A Relief It Is!"

IMO i'm providing plenty of outlets for them to use)4) There needs to be a copper or galvanized steel pressure relief valve blow off pipe on the water heater. 5) The drywall on the ceiling in the utility closet around the duct work for the furnace needs to be repaired. 6) Wasp nest outside back of house in the left corner needs to be taken care of. 7) Check to see if a back flow preventer is built into the hose in the back of the house?

Same procedure for boiler/heating system but perform a separate test on this.Usually the elbows in runs near the exterior walls break first which actually reliefs other parts of system.I have seen freeze ups where it was only minor a few elbows here and there.It really needs to be done on a case by case basis but it seems like your preparedfor the worst but I don't think it will be that bad. 

@Sarah Lam The experience depends on the day ;) The biggest different between them and any other tenant is they fall under the Service Member Relief Act (SCRA) which gives them specific protections.

Have the tenant seek relief elsewhere but not from paying you the rent in full.You can't let rent snowball and be late every time.

Pinellas county has a cover sheet that includes categories for remedy sought, to check off like "monetary" or non monetary declaratory or injunctive relief, or punitive.  

I'd be concerned for the people who haven't lived there for five years and fall on hard times and need relief (I.E rent their unit).

The relief was very short lived when I discovered the transactions listed building numbers but no unit letters. 

Don't forget that the 1031 exchange also provides relief from depreciation recapture.