It couldn't hurt to call a couple attorneys right away to see what they say in terms of cost and suggestions for dealing with this quickly.In terms of mitigating any legal issues with your tenant be sure you are documenting every conversation you have had with the HOA in terms of asking them to make the necessary repairs.

I suggest using a service like Mayistay.

Andrew gave some good suggestions.

But the rental too does have to meet the "active conduct of a trade or business" threshold, which does mean you wouldn't qualify to use section 179 if you have a rental that is managed entirely by someone else and you aren't at least overseeing it and making decisions about the management of it.I mostly disagree with the reply suggesting that you need to have an LLC to take the section 179 deduction. 

I am open to hear any suggestion or advice to make better investment decisions and get more tax benefits like setting up an LLC .

Hi Steve,Welcome to BP.There are several Meetups for Real Estate investors in Albuquerque.I suggest you go to Meetup.com and search.

I like and appreciate both of your suggestions!

You all must agree to the same thing or else you will just end up fighting about what to do.Since your mom doesn't have it in a living trust, I suggest you do that right away.

I am in retail space not office so just check around.

Good suggestion by @Drew Sygit to consider section 8 tenants for possible cashflow and lower vacancy.