And I made the mistake of not following up consistently on annual treatments/termite inspections.Years go by and upon a normal township inspection, the inspectors found there were active termites in there.

Great question @Terri Dyer, the answer is it depends :)Property that qualifies for 1031 treatment is property you purchased with the intent to hold for productive use as investment. 

Expect broken cabinet doors/hinges, holes in walls, broken window treatments, stained carpets, and walls that need complete repaint.  

@Pandu Chimata,I need a little more information about your use of the property before commenting on your tax treatment.  

These are professionals with additional training and a stricter code of ethics.

In general, capital gains invested in the zones through a qualified entity get deferred tax treatment with some reduction depending on length of investment (not zero). 

Any ideas for mold treatment? 

Any ideas for mold treatment?

These are professionals with additional training and a stricter code of ethics.

If they are not, this may be an ethics violation - check your covenants and policies to see if they have one.There are three types of people who serve on HOA boards.1.