Then you can either own and operate this new structure (like a Trump golf course), or you can sell it, like a new housing development.1b) Development can also be taking something old, like the Old Post Office in DC, and turning it into something new, like a Trump hotel (this is happening currently), thereby adding value.

To put it in more of a perspective for you Trump Towers in New York is owned by Donald Trump and the Trump Organization. 

@Rayan PerezHere are my favorite books:Multifamily Millions by Dave LindahlThe ABCs of Real Estate Investing by Ken McElroyThe Complete Guide to Buying and Selling Apartment Buildings by Steve BergesCommercial Real Estate Investing by Dolf De RoosTrump: The Best Real Estate Advice I Ever Received by Donald TrumpTax Free Wealth by Tom WheelwrightCommercial Real Estate 101: How Small Investors Can Get Started and Make It Big by David LindahlRaising Private Capital: Building Your Real Estate Empire Using Other People’s Money by Matt FairclothThe Definitive Guide to Apartment Marketing by Josh GrilloInvesting in Apartment Building by Matthew MartinezCrushing It in Apartments and Commercial Real Estate by Brian H MurrayThe 7 Secrets to Successful Apartment Leasing by Eric Cumley2 Years to a Million in Real Estate by Matthew MartinezBurn Zones: Playing Life’s Bad Hands by Jorge NewberyCommercial Mortgages 101: Everything You Need to Know to Create a Winning Loan Request by Michael ReinhardIt’s a Whole New Business!

@Drew Sygit my understanding of the Trump tax bill is accelerated depreciation for capital improvements so definitely no fudging going on in that sense.

SEIZURE OF PROPERTY.You mention tenant's right to quiet enjoyment.....in your opinion does that trump Paragraph 14B in the TAR lease about landlord's right to enter the property at reasonable times without notice?...

Hi @Donald MacMillan,Your tag says you are an investor. 

(Assuming I can pull another HELOC due to the increased property value).Thanks in advance for any advice you can spare, and if you see another option that would trump any of these would be greatly appreciated.

I'm not a tax lien expert, but your order of seniority (RE taxes trump mortgage) seems correct.

For instance, Clintons and Trumps probably do not file all their assets on their personal tax return.

Remember all the "experts" predicted disaster if Trump won the last election.