That looks like a beautiful property/venue!

Located about 1/2 mile from the base of Sabino Canyon recreation area and Coronado National Forest, beautiful mountain views, cut-de-sac, very nice neighborhood.  

Beautiful home.

Key Details of the 45L Tax Credit:The credit offers up to $2,000 per eligible unit for builders and developers of residential homes that meet specific energy efficiency criteria.To qualify, the units need to meet or exceed certain energy performance levels in comparison to the national model energy code (e.g., the 2006 or 2009 IECC — International Energy Conservation Code).Cost Considerations for a 90-unit or 112-unit Project:The actual cost of qualifying for the 45L tax credit depends on various factors, including:Energy Efficiency Compliance: The primary cost will come from ensuring that each unit meets the required energy efficiency standards, which typically involve energy modeling, certification from third-party energy raters, and potentially upgrading insulation, HVAC systems, windows, and other components of the building to meet the necessary performance levels.Energy Modeling: Typically, you'll need to pay for an energy consultant or engineer to model the building's energy performance and ensure it qualifies for the credit.

Costa Rica isn't one of those countries unfortunately.I agree with you Costa Rica is an amazingly beautiful country, although it's a question of taste.

A knowledgeable investor might see a beautiful opportunity hiding under a worn facade. 

It can make leasing a bit harder since you will have more vacancy when those come do but it will all be in peak season.With respect to the hiring decision, you would need to hire someone to replace you (perform the same functions you currently perform) so that you continue to work up the ladder (spending more time on higher value tasks).  

We have a niche market due to the hospital and university which has pros and cons but my properties have continued to perform well for me.  

Quote from @Daron Williams: I just invested in a tax deed here in texas it was a beautiful lot right on lake sam rayburn. i have it on the market for sale the only problem is you have to have two lots to build on.. i found the person that owns the lot to the right of me and there willing to possibly sale there lot the only problem is i dont have the money or the credit  to purchase it.

Finally in the mix we had Covid, which pushed a lot of people out of big cities up to our beautiful area with lakes, rivers, mountains, etc. and housing inventory is crushed!