This is an example of private lending which is different than the IRA owning real estate and does not trigger UDFI/UBIT tax.

Of course to maximize your tax benefit it needs to be sustainable over time. 

@David R Pustelnik recommend you first focus on raising the rent for the first time in 10 years.By the way, how much have your property taxes and home insurance gone up since this tenant moved in?

I let both of those properties just go for tax's I tired of the BS..

It's essential to do your due diligence and perhaps consider investing in more established or upcoming neighborhoods.Property Taxes: New Mexico's property taxes are relatively low in comparison to other states.

Jerry Norton is a predator scam artist every body dont buy his garbage.LOLThis guru debate will go on and on.An investment of time/money/effort is required in real estate investingIts the "success tax" or the "10000 hour rule" at play, we all have to PAY on the way to success  

Make sure your financial advisor understands real estate taxation, financial planning and tax planning. 

If you provide any kind of substantial services like catering, car service, etc you will change you tax situation and no longer can file under Schedule E.

Is your DSCR ratio greater than 1-meaning are you cash flowing (according to the lender's criteria of mortgage, property taxes and insurance (and HOA) if applicable).

After closing, when the property taxes were due I never received any bill.