After hours (HOURS) on the phone with the IRS, we discovered our accountant, who we fired months ago, neglected to ever actually file them. 

I didn't read this to ensure its accuracy but it certainly looks to be from a credible source. https://www.irs.gov/pub/irs-utl/33-Real%20Estate%2...Cliff Notes:Real Estate Professional Qualification • Material participation in each specific rental • Material participation in separate Real Property Trade or business • 50% rule • 750 hours rule • 5% ownership ruleReal Estate Trade or Business Defined IRC Sec. 469(c)(7)(C) Any Real Property: • Development or redevelopment; • Construction or reconstruction; • Acquisition and/or conversion; • Rental Activity that is not a Passive Activity; • Property management; • Brokerage activities.Example 1: Laura owns 5% or more of a real estate sales office • Works full time as a broker • She owns 3 rental properties and: • She finds the tenants; • Approves tenants and leases; • Approves and oversees repairs & improvements • Net rental losses are $31,000 and her modified AGI is $160,000 before the losses • Deduct the full $31,000 in the current tax yearExample 2: John acquires old homes and contracts 3rd parties to renovate and ready for resale.

My notice will provide tenants with 48 Hours after receipt of notice to communicate intent, but actually they have essentially about 42 days as the lease was already given 11/20/17, just I did not know at the time that, that would not hold. 

Usually when a condo goes up for sale on this street, it’s gone in days, sometimes hours.

I would contact the appraiser and aside from voicing your argument I would send him three better, more suitable comps that illustrate three properties in areas as nice as yours that have a garage, etc and layout similar to what you have.

If I intend to spend/use that money in the next year or three I put it in the bank. 2.

It would be costly to add keyless to all three entries. 

We have the added benefit of being just a couple of hours from Moab which is maybe less attractive in the middle of summer, but an exceptional place for spring or fall adventures. 

Not worried about it going away - it's been there 150 years already.Parcel has three established roads that it can connect to if extended.I don't have the capital to do much so need to be creative. 

If you ran an LED bulb for 24 hours a day, 365 days a year, it would use less than $20 in electricity.