What is the most important factors when considering passive (or even non-passive) real estate opportunities?

I left that job to join Roche Tissue Diagnostics where I repair medical instrumentation across the Midwest. 

Those non-cash expenses definitely helped us out during tax season.2.

The Taxable Value is uncapped and equated to the SEV upon a sale or other transfer of property ownership, with limited exceptions.Homestead versus Non-Homestead Millage RatesCounties & cities in Michigan are allowed to set their own millage rates, with one restriction – a primary residence (Homestead) is exempt from up to 18 mills of school taxes on their Homestead property.

Texas is non-disclosure.

You are selling the business itself and with the sale of the business, the electronic assets get included.I've heard of people doing this exact thing to circumvent non-transferable agreements.

If they want to sell it and have emergency funds for medical bills, seller financing likely won't appeal to them. 

A few comments from my perspective (and after reading @Dan H. comments):I agree with Dan, and view this as a negative cash flow property as well, given that more than 20% down was necessary to make it work with what I suspect is a non-commercial 30 year note given the interest rate. 

I have not seen a significant difference in this area between section 8 and non-section 8 tenants, personally. 

I think you should explore local and non-local CPAs before making a decision.