However, consulting with a tax professional or cost segregation specialist can provide personalized advice and help you determine if a cost segregation study is worthwhile in your specific circumstances.

I 100% agree CPAs and real estate focused accountants need to be consulting on these when they are made and give advice to their clients on the implications for their potential investment into someone else's fund. 

A hardware consultant I work with always steers us away from black finishes for this reason.As far as Amazon light fixtures . . . just make sure they are UL listed. 

Another way to do it, is to hire a good consultant to make sure you are not missing something and checks all the boxes. 

Consulting with a legal professional or local housing authority can provide further guidance specific to your location and situation.

Your group should consult with an accountant experienced in tax planning for real estate investments and cost segregation.

Your plan seems viable, but it's advisable to consult with a real estate focused accountant to fully grasp depreciation recapture and the complexities of a 1031 exchange.

Maybe become a consultant for whatever you're good at. 

Happy to go through a free consultation with you on this front. 

Consider Consulting a Professional: If you’re unsure about any aspect of property taxation or need assistance with assessment appeals or tax planning, consider seeking advice from a qualified real estate attorney, tax advisor, or property tax consultant.