.- It seems that their prices are substantially higher than what would normally be charged for the same services.

In your case, since the roof replacement constitutes a substantial improvement to the property, it could warrant consideration for a partial disposition.

However, the substantial price increases and lack of inventory have lead me to start buying tax deeds, which Georgia is a penalty state offering a 20% (non-prorated) premium. 

This is not a "real estate rental income" activity as defined by the IRS, so whether you are a REP or not, you can take this benefit.All of this is separate from a QOZ Investment, which would require you to first recognize a capital gain from another source (say a stock sale), invest that gain, hold it in a Corporate or Partnership structure (likely partnership), meeting the substantial improvement qualifications of being a QOZB, and then yes, you get to avoid the depreciation recapture at the end of the 10 year hold period, at least for the portion of your investment attributable to the original gain that you invested in the project. 

Financing the deal with private money was effective for quick acquisition and rehab, which added substantial value by making the property more desirable for tenants.The main lesson from this investment was the importance of careful property valuation.

Once you get past Butler the vacancy rate goes up substantially. 

This is the new FinCEN rule where you do have to report beneficial owners or those who have substantial control to the government watchdogs.

But if either 1) the line is very shallow, only a few feet deep and thus not a lot of digging is required, 2) the line is very long, like over 100 feet, and so it actually is substantially more expensive to replace the whole thing or 3) if the break is under dirt but the line goes under the driveway or a large amount of concrete.

One of the main issues though is this SUB 2 training to the masses its an advanced strategy for those with substantial reserves and capacity it is NOT something that begineers with little or no funds should be doing so in my mind and others who have done a lot of SUB 2 ( myself personally hundreds of them) teaching this the way its being taught and then networked on facebook this is going to lead to a lot of failed transactions and devistated sellers just will.

The agent is an investor locally as well as out of state with a substantial portfolio in LTRs and STRs.