Rinse/wash/repeat. 

For the loans I am taking it is sort of a wash but if you were talking out substantially larger loans I could see where the 1% difference may be worth chasing.

@Tomas Cekauskas Put an "OUT OF ORDER" sign on the machines for one month so nobody uses them.

The other $100 was an expense year one and income year three, so the two just wash. 

But would that essentially be a wash, because I'm putting the money toward the purchase?

I can do that just in what I do for a living... and that has only business debt IE phones ( I was going to say fax machine but I don't know that I have sent a fax in 5 years)  accounting fees etc.We need debt in home construction that's a given but its short term..

So even though the property taxes were a higher %, the value of property was less such that it was at worst a wash for them. 

I am a younger entrepreneur (32) I own a construction business, car wash and a mini storage facility.

Don't forget to factor your depreciation on those machines for taxes.

Has anyone leased out parking spaces to self dispensing water & ice machine vendors.