Fast forward through some vital life experience, I’m back on BP with a desire to jump back into my goal of having a cash-flowing rental portfolio that can help support me.

Depending on the financing in place on the main residence, you may be able to “sell” the parcel with desired ADU to an LLC and then “buy” it back from that LLC using the 1031, but it would no longer be an ADU unless always sold together.

However, these buildings have no mortgages or liens and the areas have become quite desirable to young professionals since acquired.

Some home owners allow unrefinished work to be done out of a desire to save time and money.

Typically a lot of those properties get bought before May or the owners figure out ways to pay the back taxes.A lot of the properties at the actual auction usually aren't very desirable pieces of land.

This area is highly desirable and there is no doubt about that aspect.

They have been actively managing a few small mulitfamily homes for many years and no longer desire to be actively managing. 

This move had many anticipating a crash in the CRE market, with dire predictions of banks collapsing under the weight of defaulted loans.

My thesis is pretty simple: invest in desirable areas that have high demand and limited amounts of land.

IIRC someone noted this above that it will activate the code at your desired check in time.