Could anyone offer some insight? 

., Thanks again for your insights!

They will also be able to use minor infractions as a way to suspend short-term rentals, revoke their registration and prevent them from gaining that registration back without enduring a lengthy and costly judicial process.TAKE ACTION TODAY!

How will that affect my capital gains taxes with 1) these NEW properties I bought with the CO refinance money and 2) how will it affect the houses I pulled money out of to buy these new ones? 

PS I find tremendous value from BP Insights.

The special assessment seems high in general, so which building it is would help provide some insight into why and what you gain from it etc.

Tax Benefits: Real estate investments offer a variety of tax benefits, including depreciation deductions and the ability to defer capital gains through 1031 exchanges.

When she passes the asset that was purchased as part of the 1031 would then be liquidated and distributed to heirs with no taxes The goal is to get her the cash she needs from her asset without paying any/minimal capital gains.  

Any insights or experiences would be greatly appreciated.

Being an active participant in the forums by sharing insights, answering questions, and initiating discussions can really help you stand out.Personalizing your messages when reaching out directly shows you've taken an interest in someone's work or portfolio, which can lead to more meaningful interactions.