We are in a very low tax bracket this year but should be 10% higher in 2025.

A good real estate accountant can save you thousands of dollars by leveraging entity selection and formation, tax deductions, cost segregations, bonus depreciation and tax planning.I recommend finding an accountant who specializes in real estate taxation, business taxation, financial planning and tax planning.You may want to consider working with your accountant remotely to expand your options.I would also recommend looking for a accountant willing to work with you throughout the year.

There are some accumulated passive losses but not much.

After collecting tenant pass-throughs for the year, do you pay the property taxes at the end of the year or the beginning of the next year?

Not that I'm a proponent of borrowing just for a tax break, but the interest is a deductible expense. 

I am seeking mentors and or guides to help me invest in business that can eventually help offset W2 income tax.

Here are the pros as i see it: easy (no purchase necessary, you know the property), likely prop 13 property tax discount, possibly below current rate loan.  

I do a procedure every year at tax preparation time. 

Then, at death, the property’s basis resets, effectively erasing the accumulated depreciation.

Certainly more areas with lower property taxes.