I want to help out and help them rebuild the community and town... so that this tragic event that occurred doesn't destroy a town and community forever.

All are now gone.All occurred in September, immediately upon us taking over.

Either way the IRS perceives that the sale has occurred at that moment and so your 1031 window is 180 days from there.You already have a lease with them. 

This is your call, however a change of use would occur when you move out as per tax regime.  

Most of the lots have or had septic and were/are on propane and electric is currently unsure; since events occurred and now electric that once used to go to all lots, now the lot(s)/homes will probably be powerless (maybe) for the next 3 months minimum or more(?)

It is also possible that cross-collateralization is occurring, that is - one or more lenders has each of the properties securing the debt for the other properties.

The flood occurred this past summer, I am being told this was a once in a life time flood. 

There are multiple real estate investing groups/meetups that occur in New York.

Yes, but most likely most investments will be falling if that were to occur including the cash flow properties.  

This was something that simply lacked pro-activity… It costed me more money to fix the copper pipes as well as the damages that had occurred to the property.