I could roll over those amounts into another Roth IRA of my choosing.

So while the inventory is much lower (less properties to choose from for picky retail buyers), it's usually the best time for investors to negotiate a deal. 

Originally, I was hoping to have the property owner hold the property while I take the agricultural property through the feasibility study and rezoning to have paper lots approved by the city I choose to annex the property into.    

Whether he chooses to respond is up to him.

I've worked with a lot of investors who’ve done cost segregation, and the recapture part is always something that can catch you off guard if you don't think it through.Let’s break this down step by step..just like when I helped a buddy of mine who had a similar situation a couple of years ago, only he was dealing with a multi-family unit, not a single-family home.

Finding a qualified tenant/buyer is a function of marketing and terms. 

Ideally I would like to build a new construction that’s smart and functional that I could then rent out not a palace.

Yeah, that is on the nose with how they function.

Hi all, I want to start investing in multi family rentals.

Great to hear about the pursuit of a multi-family property!