You need to make absolutely sure you are permitted to do this conversion with the powers that be; if not, you'll eventually get a rude surprise when a disgruntled tenant or neighbor rats you out.

As you are likely covered under the mil VA plans, I don't think you have an option to get a HDHP that permits opening/funding an HSA account.  

I own the land and have permits for a small 12-unit apartment ground up.

If it needs to be annexed and or zoned, does what you want to do with it fit the permitting authorities long range master planning?

The best opportunities are for properties in densely populated areas where cell towers are not permitted.

That includes zoning, (including a zoning letter to confirm legal use) building, permits, sales tax, licensing, etc.

Do you think there is a high-risk that an owner occupied permit could be revoked or that the city will change their regulations?

Section 6 permits Affected Taxpayers that have a deadline falling between the Disaster Date in the Disaster Relief Notice and the last day of the Postponement Period to extend that deadline to the last day of the Postponement Period.Example 1: Disaster Date is June 14.

The problem is the contractor left the work halfway done and he did not pull any permits (siding to be exact).

The biggest question is going to be if the city will allow you to get a permit for whatever you are doing.