CA has a law specific to 1031 exchanges, if you exchange a CA property for an out of state property and you later sell that out of state property then CA may assert the right to claw back (tax) the gain attributable to the CA property that would have been realized if it had been sold rather than exchanged at the date of the 1031 exchange.In this regard you may have annual reporting attributable to the out of state replacement property so CA can track what you have done with it.

We've grown our portfolio up to 22 units and have a mix of tenant payment methods: manual cheques (fun), e-transfers, bank counter deposits and some have done PADs at their local branch.Our challenge has become with t...

For ADU's - I've seen older posts on them being attributed limited value despite the additional sqft, bedrooms, bathrooms, etc. they add to the property, but the methodology seems to be geography specific.

You cannot depreciate the portion of the purchase attributed to the value of the land. 

I attribute the failure rate to 2 things that MOST Realtors don't do - 1. prospect/cold call for new business 2.

Typically most states where you are NOT a resident only effectively tax income specifically attributable to that state in their allocation and appointment calculations. 

If his numbers are less than you paid, then you can ask, but I don't think you should have any expectation of getting refunds.You are allowed reasonable actual damages from the delay, but if you didn't get revised timeframe from added work it'd be real easy for him to layout five months worth of labor on top of the original timeframe and attribute it to changes you requested.This sounds less like, "I overpaid" and more, "I didn't manage".

Then you learn the ropes first-hand and can later say your attribution as part of the overall venture was whatever it was. 

CA and TX are both great states with different attributes.

I attribute almost everything I learned and getting my business off the ground to joining up with the FI Team early on.