@Jack Anderson - I also agree with the other folks - you need a real estate focused CPA that really understands these issues and the subtle nuances involved in all of those different areas.Many CPAs are able to serve you virtually and you'll want to make sure you consider that as the talent you need is probably more important than that person's physical location.Best of luck to you!

I've had bad experiences with two different property management companies in Columbus that stemmed from them not taking timely action on repairs that cost me a lot of money and also not identifying obvious things in inspections that led to higher turnover rates and increased the time that it took to get the unit ready for the next tenant. 

It depends ;)We discussed it for each client that would have bonus depreciation, and generally it fell into a few different camps:1) We always extend anyways, so we don't care if we wait2) We normally file on time, and the amount of bonus depreciation difference is relatively immaterial, so let's not waste time and fees to extend and have to provide estimates to members - typically this was with less than a few hundred thousand of bonus3) We have too many investors, we aren't going to delay them, we'll file with the 80%4) The bonus depreciation is material enough to us that it is worth it to us to wait.

If the fact pattern was different and after you went under contract you created value through a variance, permitting or other means then you have a different story to tell and some lenders will treat the imputed equity as your cash consideration.

Obviously everybody has different incomes, complexity, etc.... 

People make money in different ways in real estate.

How do they compare and differ from pre-const condos? 

You still have plenty of time make up the difference and turn a profit the rest of the year.

But different subject matter.On a percentage basis:  Just a one year historical view.  

Vidal - you would want to go to a lender and have the properties appraised (different from the city assessment).