The CDC moratorium was originally set to expire on December 31, 2020, but the protections were extended by Congress under the Consolidated Appropriations Act, 2021, and further extended by another order from the CDC.Protection under the moratorium is not automatic.

It has been challenging finding guidance on how to appropriately value these types of properties.

Without "numbers" no one will be able to give you an appropriate answer. 

Which leads to point number two.2) Cap rates move constantlyYou need to have a finger on the pulse of a market to have any hope of gleaning the appropriate cap rate.

You're better off using a broker who can understand your situation and match you up with an appropriate lender.

Transfer them to an LLC or a trust at the appropriate time.

-ShawnServices Provided:Market and show vacant properties Negotiate and facilitate new lease agreementsEnsure vacancies are move in readyConduct inspectionsInitiate new tenant move in transitionCollect rentHandle customer service inquiries24/7/365 emergency maintenance calls and dispatching Receive and handle routine maintenance requestsResearch market data for appropriate market rent increases and renewalsHandle tenant disputesConduct move out inspections Reconcile and refund security deposits Monthly and year-end owner accounting File IRS form 1099’s on owner behalf Handle any accounts payable (utilities, taxes, insurance, etc) Coordinate capital improvement projectsFull unit turnover coordinatingTenant evictions Coordinate lawn care and snow removal Connect and disconnect tenant utilities Facilitate City of GF Certificate of Occupancy inspections Enforce late fees and tenant maintenance chargesFee Schedule:10% of gross monthly receipts.

In your demand letter, state that if they quit or do not perform appropriately that they have to cough up a determined amount and who the check should be made out to and where you want it mailed.

Now we all know that nothing in life is free so you would still have to screen these tenants appropriately making sure they fit the criteria that you're looking for but I would say overall - it's positively changed the reception of the voucher program. 

Will he be willing to call the first dollar of boot profit or depreciation recapture.Once you've got this bit then you can apply the tax rates that are appropriate for the type of gain it is.I don't know how much boot you're taking.