All proceeds get redeposited in that account and grows tax deferred until you begin to withdrawal upon retirement age.

The way I looked at it, I deferred income from a year where my marginal tax rate was quite high, to one where it was close to zero. 

But you do have to purchase at least as much as you sell (your 100% number) if you want to defer all tax.DSTs actually make a very attractive option when financing is an issue because they have debt you have to assume.

The thing you have to understand with 1031 is that capital gains are deferred and basis etc. is transferred to the subsequent property.

Several landlord software companies also offer a Maintenance Ticketing program, while that helps with reactive maintenance you could hack it by creating new Maintenance Tickets and leave them open/deferred as a reminder. 

These are especially key in Nebraska where they prohibit the use of public data and Absentee Owner lists aren't even available.Consider these:Seniors with Long-time Ownership: often ready to downsize or transition to assistance.Homeowners with Low Financial Stability Scores (FSS): Struggling financially and likely ready to cash in on their asset.Both these categories have additional advantages in that they probably don’t haven’t been updated and may have deferred maintenance.

Houses in areas of decline, in “war zones”, houses attractive to only Section 8 tenants, and houses with A LOT of deferred maintenance may be available within that parameter.

Rents are currently 15-20% under market value due general deferred interior items including dated carpet, lower quality laminate flooring, and paint.

I would look for shingles curling up, shiny shingles, and the path of water to uncover any deferred maintenance.

Some deferred maintenance - a couple of cracks in the basement, no problem in my mind since they're vertical and don't seem to have shifted, and the AC units are older (up to 29 years old, believe it or not).