Focus on finding a real estate tax strategist who specializes real estate taxation, cost segregations, tax planning and financial planning. 

I highly recommend working with one that specializes in real estate taxation.

I include a quarterly HVAC inspection clause in my lease.   

I would probably structure it as debt like a loan and possibly break it up into quarterly payments or whatever you think will work best for you as far as repayment. you can get creative....

We have already finished speculative designs for a typical quarter hectare (2500m2) 12-17 unit boutique holiday and residential apartment complex on the south side of Tulum on the Kukulkan Road connecting the town to the beaches.

Also have 2 CA properties seeking to minimize taxation.

As part of the Tenants benefits we include HVAC filters quarterly via mail for them to replace.

Go ask ChatGPT or Claude or Perplexity what the current and historic quarterly $/sf in a City or Zip code is.

Deep cleans 2x a year if not quarterly are a must if you want top return.  

I’m billed quarterly in Las Vegas.