I’m trying to buy 2 family house that is Currently a old day care center and the CofO is listed as Community Facility so the process to change back over here in new york could taKE up to 6 months to year plus Architect is giving me a Estimate of 100k.

Remember, youre letting someone into your inner circle to teach you and to take care of you.

Some care about "doing the right thing" for the deceased owners and others see no benefit. 

Is it a simple cut and dry process with no adverse affect of taxing?

If he refuses to pay anything, give him the deposit and move on because he's cared for the home and is giving it back to help you sell it, so that has some value.

All they care about is how much money they can make and what's the downside if the project goes south. 

When the seller wouldn't budge, I told the realtor they would have to cut commissions to get me to my desired price or walk away...they both cut 1% and we finished the deal. 

If anyone would care to elaborate.

For instance, the yard at my 19 unit costs me $20 per week to cut.

I am figuring that my rehab budget takes care of anything I know about at the time of purchase, but I am also putting money aside so that when my furnace goes out or it's time for a new roof, I have the cash available.