(Michigan, Indiana, Texas)  They know exactly what to say and what evidence to present.

., commissions, fees) and consider a 1031 exchange to defer gains by reinvesting in another property.This post does not create a CPA-Client relationship.

Presentation and delivery is MORE important than content because that comes first.

I'm just presenting an alternative perspective.

Is there significant deferred maintenance?  

There might be some negotiation room for you to adjust the taking of proceeds so that you end up the the real estate (and deferred tax) in a 1031. 

The reason is, you must continue the interest clock on each year's taxes to up to the present, at whatever the interest rate was at the time of the auction.

What are some areas in the state that wouldn't present any challenges in finding a tenant? 

As a side note typically I do not use my deferred tax dollars to invest in traditional real estate as the benefits (depreciation etc) are all lost when using a self directed IRA - My guess is build to rent will provide little to no cash flow to build the account - it will all be locked in the property. 

Ohio presented some great opportunities for me and I'm a big believer in Central Ohio to be more specific.