Is it fair to assume that hypothetical three neighboring vacant lots (1st totally flat = fully usable, 2nd - 50%-50%, 3rd = only 10% can be developed), with a similar acreage, should fall under different tax rates?

@Michael Plaks is spot on - character wise, 1099-R income falls in the same "bucket" as a W-2 wage would be, thus to offset this income with real estate losses, it follows the exact same pathway (ST rental with material participation or REP status with traditional rentals), but since you don't have all your time sucked up with a W-2 job, you have much greater flexibility to hit those related hours thresholds under those paths as well.No idea if he's taking clients - but if you are looking for local(ish) and qualified in TX, Michael is also likely a great one to reach out to.

Check out Neal Bawa's latest offering by his GroCapitus group, BTR 92 townhomes in Idaho Falls.  18%IRR, 75/25 split, then 50/50split above 19%IRR or as docs say >25% AAR, he has 3 share classes, 6/7/8% preferred returns for higher investments02.

I think your proposition would have helped us prevent less calls from falling through the cracks. 

Any online method i can ask tenant to use that can deposit the amount to my bank account which is free for tenants and safe method for me to use. i had issue with one of the check send by tenants (not a tenant fault)and i was about to fall into scam as i tried to deposit the check online but now want to stay away from Checks. venmo/zelle doesn't allow bigger amount transfer.

That's really unfortunate but it does happen buyers fall out...

On the other hand, the tenant may be more likely to move to a different apartment since there are more options on the market and they could find a better fit.I think you can make an argument that it's actually better to have leases expire in "slower" or less desirable moving seasons like the fall and winter.

But then I bought my four unit building in the Twin Cities, and partially due to time of year, and partially due to schedule, I called them in after our fall rehab was done, and they have done a great job getting me tenants....and they warranty them for six months.  

Once you find a house that you believe would be a good rental, meaning desirable to your target market of customers (people within a couple of mile radius of the place), and all of the costs of monthly ownership that you can accurately project fall below the rental amounts that you project that you can get from your target customers, then you have a possible business asset that you can use to produce income, and have renters pay down the mortgage, while hopefully it goes up in value at least with the rest of the economy. 

Fall on your sword with the municipality and tell them you were taken advantage of and want to move forward correctly now.