I have lived in Truckee for over 23 years and understand the pain you can go through dealing with a local government where the answer you received on Monday is different than the answer you receive on Tues, Wed, Thur & maybe even Friday if anyone is working.

Since downtown development land goes for $30 million/acre, $100k imposed by the progressive city government for a 40 story building permit is a minor annoyance.

Luckily both sites collect the taxes for our place.Our little town did implement a 1% tax that I have to pay separately.

Certainly more areas with lower property taxes.

Zachary,Your concerns about Cleveland are valid—high property taxes and stagnant population growth are definitely challenges to consider.

Are there any fees/taxes associated with AL licenses?

Another question that I haven't yet heard the answer to: Do local governments ever run out of HCV funds? 

Note I strive to minimize cash flow because it gets taxed versus other RE return are easy to defer or avoid the taxes.  

If not, then you really need a strong legal structure stating how these properties will be governed going forward, including management, tenant selection, capital expenses, etc.

I have had several cases where I finally got cops or government officials to only do their job after being very loud to the newspapers, but it does work.