You could sell and 1031 it into the next property but you'd usually have to time the sale of your existing property and the closing of your new property right.I also wouldn't worry about having central air in the property unless that is essentially a requirement for you to remain competitive with the rest of that market.

While it is true this would help folks “unlock” some of the equity in their home since home prices/values have appreciated greatly in the last 3-4 years, it also means they will spend it somewhere into the economy and that means more pressure on inflation.

Put some pressure on the sale side since they're the ones who can legally request these docs as current owners.

If this election is made, the term “section 179 property” will include any qualified real property that is:Qualified improvement property as described in section 168(e)(6) of the Internal Revenue Code, andAny of the following improvements to nonresidential real property placed in service after the date the nonresidential real property was first placed in service.Roofs.Heating, ventilation, and air-conditioning property.Fire protection and alarm systems.Security systems.https://www.irs.gov/publicatio... 

PMs who take time to teach tenants how to change out the air filters or how to shut off the main water or how to reset the breaker that trips will not only reduce service calls but will keep capital expenses down (changing out air filters regularly can diminish the chances of having to replace the condenser coils, for example).Maintenance repair surcharges isn't the only charge owners should look for in their PM agreements, but it is one of the more important ones that often gets overlooked.  

You are not thinking straight while under the pressure of this problem.You have the intermediate problem of debt - you need to learn to save 50% or more of your income.

He did a full renovation and in the process switched from a wall heater/central forced air unit to mini splits.

If your state losses are several hundred dollars or more - then pressure your CPA to verify whether these losses are worth filing current state tax returns.

.- Both boilers installed new 2017- Both electric panels upgraded 2015  - Shared Backyard access for bottom 2 units- No Parking, No Central Air- House built before 1900- Roof about 20Yrs old- Assume Fed cuts rate at least .25 point later this year Any thoughts would be appreciated.

The university and the Air Force base are a continuous source of renters as well as incoming transplants.