Because that is when the impacts are most felt of everything one has to do with the now pile of ashes. 90 days to do nothing forces people to engage with staying. 

Stayed afloat (barely) through the pandemic with NY properties so i've seen it all at this point. 

Also, take time to understand Arizona landlord-tenant laws to stay compliant and protect your investment.

@Jordan Meltzer unless you find a screaming deal - a Class A property won't cashflow for 3-5 years.Class B: 1-3 years.Class C: most investors don't properly understand the risks, so should stay away from them.So, you may need to deal with negative cashflow, but plan on appreciation increasing your wealth.

You will never pay more tax in recapture than what you originally deferred, assuming your personal tax rate stays the same.

If Inflation goes up to say 8 to 10% at the end of 2025 and stays up for an extended period due to Feds printing cash, you will lose cash value if your rent escalators don't follow it. 

Great advice, to stay practical!  

We have a solid system in Quickbooks and want to stay with that for financials.

The property we'll be managing in Spring Valley is part of an HOA and requires 60 day minimum stays.

Those that stayed in the race, whether running or walking, will feel the shift immediately and will be miles ahead of those that chose to sit it out.