Hence the lot on which the house resided was taxed at a 45% discount based on actual value, while the tennis lot was taxed at about 4 times what it should have been by value. 

The tax paid from your lending proceeds should be the equivalent of your tax rate I would think.

Quote from @Joshua Tucker: What specific tax benefits can high net worth individuals receive from building real estate on tribal land?

Whether you need a CPA with just three rentals depends on the complexity of your situation and your comfort level with DIY tax prep.If things are pretty straightforward, you might be fine with tax software for now.

I am seeking an experienced tax advisor (preferably licensed in CA) with strong expertise in US and German tax law, particularly in real estate investments, mixed income (W-2 & self-employment), and international taxation matters. 

Adding the ex to the title could trigger gift tax implications, so keeping it simple is best.

You may be able to deduct mortgage interest and property taxes before the property is in service. 

The only taxes I remit directly now are the tiny town tax they implemented of 1%.I just take my net income spreadsheet and calculate the 1% and give them a check.

Anyone answering is not responding as a Tax accountant, Insurance expert or as a Financial advisor.  

Somebody bought that house at Tax Sale.