Another guy I would definitely have walk through is the local Fire Chief. 

Of course, if there are new rulings that come about based on the tax reform, we'll just have to wait and see.Please refer to the following Chief Counsel Advice https://www.irs.gov/pub/irs-wd/1238027.pdf especially towards the end of page 4.In general, the definition of real property under section 1031 is determined by state law.

I invest in Rochester/Syracuse let me know if you have specific questions 

Real estate investor in Syracuse NY.

I am with Keller Williams Syracuse (New York).

When I see Upstate NY, I think of Syracuse, Rochester, Albany, etc. 

Hi Gerald,Our team has been working on flips in the greater Syracuse area for several years now.

Property is in a nice suburb of Syracuse, NY on dead end street.

As a former fire chief let me congratulate you in advance of your getting your license Thereare many firefighters in Maryland and elsewhere tearing it up in any number areas of real estateShift work can be a real advantage in having a support system while you build your book of business Not to mention the built in network of trades folks who are also in public safetyFYI PSI does the licensing test in Maryland...

My chief aim is to actively engage in the markets acquiring properties and build a robust portfolio.