Given your current straightforward W-2 tax situation, a $5,000 annual fee for a real estate-focused CPA might be excessive. 

I would also talk to leasing brokers for this type of property to understand if there is real appetite from tenants for this type of building, as even if it doesn't directly impact your approach, it will give you some insights into how a potential buyer may be looking at it.

. - unless you get some whacko judge, there should not be any issue collecting rent on unpermittted unit, having a move-out cost (no fault eviction) in excess of the standard rent control or eviction process in excess of standard rent control hurdles.    

I think this is a personal choice based on your investing appetite. 

Instead of paying just the minimum on the heloc, I would continue the same monthly payments I was paying on the mortgage but theyd be way over the minimum and the excess would be applied to principal and would accelerate me in paying off my apartment.

When your rental produces a loss in excess of income (AGI) you have a passive loss.

Let them know you intend to hold them liable for the lawn damage and excess utility use.

Right now, newer vintages, larger mix of 2 beds, washer dryer hookups, townhome style, median income in excess of 50,000.

-Establish credibility by conveying the achievements of both you and your company, using factual information without excessive self-promotion.

Somebody, likely a long term tenant in the building, is using excessive water or won't fix their toilet flappers.