So I am taking it that the main issue is the front-end load for a Delaware Statutory Trust meant to defray capital gains taxes before the time runs out? 

Just inside PA on the DE border.

@Dan ShelhamerLook into DST's (Delaware Statutory Trust)

@Willson GuimontYou can exchange into a Delaware Statutory Trust or a Tenant In Common, but not a REIT. 

I know there are some filing fees with the recorder of deeds (Delaware), but what other fees are there?

@Connor HeimMost small dollar units of property that you mention can be expensed under the 'de minimis safe harbor' by making an election on your return.A competent CPA will ask for a ledger or detail of the supplies account and fixed assets accounts to make sure everything is where it needs to be for tax efficiency.

@Alexander Vasquez have you read ‘Real Estate Riches’ by Dolf de Rooz?

Looking to expand my portfolio by networking with fellow investors in the PA, NJ, and DE areas.

I've heard Delaware because it's inexpensive to file and the taxes are lower, but I've also gotten the advice to just house it where I live (California).

I've heard Delaware because it's inexpensive to file and the taxes are lower, but I've also gotten the advice to just house it where I live (California).