In NYC transactions, property taxes are pro-rated and sellers + buyers pay for the portion they're responsible for (depending on the calendar schedule of the county + closing date).

Using your dates for context in 2018 I wouldn't have been able to build $550,000 condos in the neighborhood but the existing housing stock continued to appreciate and reached a point where it finally made sense to build ground up condos at that price point.

Every loan you do, you can just update the date and sign it.

It certainly didn't make their projected build completion date, going over by over a year (of course Covid was no help).

An overnight the form and the court costs to the court   They will have the Constable/sheriff serve the tenant and a court date will be set.

Alternatively, the taxpayer may change from the impermissible method of determining depreciation to the permissible method of determining depreciation for a 1-year depreciable property by filing an amended federal income tax return, or an administrative adjustment request under § 6227 (AAR), as applicable, for the property’s placed-in-service year prior to the date the taxpayer files its federal income tax return for the taxable year succeeding the placed-in-service year.

Lenders will use the date the sale was recorded to determine the seasoning time period. 

I currently use Propstream but have found that their data is stale in many cases, specifically regarding last sale dates and properties listed as in foreclosure that no longer are.  

you could look for opportunities with reverse mortgages in default (backwards marketing) and tax defaulted property (the last group can be difficult to sift and sort due to large quantities).In the end, you’ll do much better focusing on solving problems that others cannot or are not willing to solve (hoarding, squatters, liquidity, defective title, skips, etc.).BTW, I started with working foreclosures (1978) and then deceased owner and title-impaired property about (35) years ago and have closed several thousand deals to date.  

You must submit a request for a letter ruling to make a late election or revoke an election.Any change in the placed in service date of a depreciable asset.See sections 1.446-1(e)(2)(ii)(d) and 1.446-1(e)(2)(iii) of the regulations for more information and examples.