Account Closed I have had tremendous success using direct mail and mailing the owner of record where the tax bills get mailed to.Generally, property management companies don’t pay the real estate taxes so this gets me right to the owner.Targeting wise, I would just do a zip code filtered by unit count using a service like listsource.  

Is the option government supplied insurance where taxes supplement the insurance?  

I then would have my tax cpa enter in or do it after discussing tax based items (depreciation- MACRS, reserves, year end accruals, reserves, etc.).

The biggest differences between residential and commercial:  Scalability, financing are very different, property taxes may be different, Insurance is definitely different. 

Many voucher holders are grateful for secure housing and are acutely aware of their responsibilities under the program. 

Taxes and insurance will be another $400+.

The key is that in order to completely defer all tax you must purchase at least as much as your net sale. 

He is very good about deductions on tax returns so his income looks negligible and of course banks wont talk to him about loans.

You are not responsible for his failure to secure his personal property.

One thing to think about are the tax implications of being a Canadian paying US taxes.