My experience with ground-up commercial real estate either had the utility company, the GC, or the associated contractor doing the work which was often less extensive (with the exception of stormwater).Who runs electric? 

remember: if the net amount that goes to your mortgage after you collect rent is equal to or less than what you'd pay renting - you're ahead. 

Her husband had a sudden death and she asked for a two week extension to pay the rent.

We use a cloud based program(rentecdirect.com) that automates many tasks including collecting rent, screening tenants , broadcasting our vacancy listings, accounting, etc).  

(The time frame for this was extended due to a natural disaster extension provided by the IRS.

I can't send rent if I didn't collect it. 

I am looking for any information I can find regarding building a community on a large parcel of land, selling the homes, and collecting lot rent. 

I use the Minoan extension on my web browser, which drops items into my Minoan cart from the many supporting websites they've partnered with.

For example, if the previous last month's rent was $1,000 and the new rent is $1,100, you would request an additional $100 to cover the increase.Update the Agreement: Ensure that the lease renewal includes a clause that reflects the new last month's rent amount.Refund and Repay:Refund the Previous Deposit: You can return the last month's rent from the previous lease to the tenant.Collect New Last Month's Rent: Then, collect the new last month's rent at the increased rate as part of the lease renewal process.Steps to Take:Review Your Lease Agreement: Check the current lease agreement to see if there are any specific clauses regarding the adjustment of last month's rent upon renewal.Communicate with Your Tenant: Inform your tenant about the rent increase and how it affects the last month's rent.

If you filed an extension and are still looking for a CPA, I couldn't recommend Aldaris CPA  (https://aldariscpa.com) highly enough.