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I don't know that @Dave Foster earlier mention worked...I'll let him chime in as the expert, but you can 1031 for less it just results in 'boot' which is taxable.

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Can you guys please offer me some expert guidance when it comes to evaluating finished basement square footage in my comp analysis in North Carolina?

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If you aren't an excel expert I wouldn't bother trying to make your own or scour the internet for an analyzer tool that may or may not meet your needs. 

And you can be a landlord that gets a very poor return because they haven't utilized their space well by changing the layout.

The PM should be an expert on state law, and they should have policies and procedures in place to handle these situations.

3) How well prepped was your property?