Even if the tenant is low maintenance, CAPEX is occurring every day.

It varies through the state on a county and even a local basis but in the area I'm talking about, no.

But how to assign the original 1031 exchange basis to prepare for sale?

Cozy had a simple way of adding credit to the upcoming Tenant rent payment (reduces the rent on a one time basis for the upcoming month), but Zillow does not seem to have such an option. 

The other way is to go to soft hard money or to hard money lenders or institutional lenders that lend on a hard money basis and get your money through those venues.

Within IT though I would also recommend, on a lifestyle and time basis, that once you have a certain number of years under your belt as a technician, say 4 or 5 years, I would shift gears from the technician route and use that background to get onto the project management path. 

Like "run the numbers on a 'deal every day" or something of the like?

Dean,I have lenders that I deal with on a regular basis that may be able to help. 

It soon took of and I was doing jobs everyday. 

@Andrew MacLeanIf you are splitting a parcel into multiple lots, the new lots will have a new tax basis based on a percentage of the original tax basis.I.E. if you have a parcel that you paid $25,000 and you split it into 5 even lots.