There may not be a lot of duplexes sold recently and since the market changes all the time the prices wouldn't reflect your duplex.

It reflects light better and makes space seem a bit larger in my opinion. 

@Elias Barend Westhof as long as the price reflects whatever risk you are comfortable with move forward.We've bought two properties already with the same issue, with huge discounts.Regarding the past for rent, it depends on what you negotiate in the purchase agreement.

Definitely not a red flag as tax records are very often not a current reflection of the property.

Recent headlines reflect the same resiliency in these metrics in a pandemic slowdown.

If not, you need to immediately change your documents to reflect this possibility as it is not unheard of.  

If it is a flat roof, use a white membrane, it will keep reflect the heat, save energy and last longer.

This has been reflected in real estate nationwide except NYC which is a laggard.

You'll need to rely on your comps as well to help you know what the value would be beforehand but your bids should absolutely reflect what is needed so you can get the appropriate value.

And your gain will be the difference between the net sales price of the land and the adjusted cost basis of the land.Your tax returns will have already reflected this.