You can use a 1031 exchange to reinvest in a new property to defer those taxes.

These places are not in great areas, and the buildings are probably very old with a ton of deferred maintenance.

Document any deferred maintenance and address it promptly.6.

If your plan has both tax-deferred and Roth 401(k) components and is written to allow for in-service Roth rollovers (most do), you could roll the money you've stashed in your traditional IRA into your tax-deferred 401(k) and then do an in-service rollover, once the money is in the 401(k).

You defer to a different time (when you sell again). 

Along with that the 1031 exchange also allows you to defer tax on the gain. 

Investor Consequences: Deferred Maintenance: Reduced rental income might force some investors to cut back on repairs, leading to property deterioration over time.

Anytime you have the question of if you can write something off, keep the receipt until you speak with your tax pro and they come to a final conclusion for you.For specifics on your current situation/question, I'll defer to the amazing tax pros in this community. 

You could also do a 1031 exchange and indefinitely defer all the capital gains tax.

Indefinitely tax deferred if you decide to use it as an investment.