If you know your market it shouldn't take you long to start narrowing down some areas to work within.  

I only ask because this is the town I grew up in and coming from the west coast, you narrowed it down to Fall River.

I'm looking to purchase my first commercial building and am in the process of narrowing it down and making the short list of which properties to pursue.

and then see what kind of property taxes the cities and states had.From the lists on the image attached, then I'd narrow it down to areas less prone to natural disasters.This was a small exercise I did, and I am sure people will agree and disagree with many of the places but hopefully, it's a starting point for a debate and we get more experienced investors to give us their two cents.

Good quality would be: tight grain, older growth wood if possible, harder species, Ionger (but more narrow) planks.

I went with the Ranger in the end as parking is tight and some city streets in Philly are even tighter so wanted a narrow truck so I can squeeze down a tight street

@Bob B. and @Hannah Krebs are right.

The answer will help you narrow your choices list down. 

Issue:I’m now selling property B and hope to not have a taxable gain.

So Rule 1 is to make sure the walk in from the street and your foyer area are as nice as you can make them, and from there the first part of the tour is to a good living room/kitchen or good bedrooms, nicest bathrooms, and ONLY THEN should you take your prospects to the parts that don't show as well -- the low-ceiling basement, the narrow stairs in the back, the second bedroom and ugly tub, etc.Since I work where I live, conversely, when I go to look at any property a real estate agent has brought me to, the first place I invariably decide to go to is the basement to look at the mechanicals and the foundation walls. for evidence of flooding.