You may be able to deduct it under the de minimis safe harbor or safe harbor for small taxpayers, however under the BAR tests it would generally be considered a restoration as a major component of the plumbing subsystem is being replaced. 

I currently live in Plainview, New York, but plan on moving back to Las Vegas in the near future.

Among the 220 metropolitan statistical areas with a population of at least 200,000 and at least 100 or more foreclosure starts in January 2021, those that saw double digit annual declines, included: Chicago, IL (down 87 percent); New York, NY (down 85 percent); and of course, our very own Los Angeles, CA (down 80 percent).

Those states you mentioned are more landlord friendly than New York but times like this just shows you how important it is to properly screen tenants anywhere and wait until you find the right one.

I had planned to put the building into a non-profit because we intend to use it for retreats and community space and would like to avoid the realestate taxes as well as accept donations and grants for the restoration of the church. 

Personally, I am very bullish on New York and NYC itself.

Is there anyone who is familiar with this document that is specific to the state of New York?

Was wondering the process for obtaining a finished basement permit in Nassau County, New York.

If you're in New York State, look at their 1st time homebuyer programs which offer below market rates & attractive terms : https://hcr.ny.gov/sonyma-prog...It is absolutely possible to purchase with a partner. 

A MF asset in a tertiary market in Louisiana is going to be very different from a MF asset in New York.