We are concerned the vacancy is partially attributed to heavy CAM costs. ($8.75/ft of which $3/ft is taxes - Central NJ).Options are :-Keep doing what previous landlord did.

If STR B is acquired via a 1031, it will have very little left for cost segregation, because it will inherit the tax attributes of an already cost segregated  STR A.

Almost every gray hair I get I attribute to the parks that I manage..

We are not in the business of lowballing, we want to make a fair deal, and these are some of the comps in the area with similar attributes to this home. 

Thus, a home that is converted from personal to rental use during 2008 is depreciated over 27.5 years (39 years if the rental is not residential) under the modified accelerated cost recovery system (Sec. 168(c))The fact that a residence is rented at the time of a sale does not automatically preclude gain attributable to such use from being excluded under Sec. 121.

You will find that they share attributes (to my best knowledge)

A lot of price decreases, days on market increases, and inventory increases can be attributed to some of the damaged properties that have been listed. 

You also have to think about the soft costs and what can attribute to that. 

There are appraisal outfits that have experience in more nuanced appraisals like public condemnation, ROW acquisition, future value attributable to highest and best use etc.

@Alecia Bolton I think it was more attributed to the length of time I need to do DD versus when they want close.