What you don't want to do is buy and hold in an over heated market.  

Hi AllMy Central Boiler in my 8 unit building died March 2014I had a central boiler and converted all the units to individual forced air units in each apartment (they now control their own heat and pay their own gas bill)How do I deduct this $30000 ($3750 each unit) purchase this year.Or How do I deduct the majority of the purchase this year.   

I have a 3 bedrm seasonal cottage upstate NY,which has electric heat, a well , and a huge tank in the ground (new , but not a legit septic). 

The epoxy is self leveling, can stand up to 500degrees heat and is suppose to be safe for food preparation.  

Crime heat map is green.

That includes new forced heat system, plumbing and electrical.Personally I like working with shells because you don't have as much demo and you are able to make changes to the property much easier.  

Perhaps you could find nice used High Efficiency washer and offer to split the cost with them as it will save the costs of heating the hot water.

It's just like rent, when it comes to getting kicked out or losing heat/electricity, they will magically find money to pay the bills.I would call the tenant and let them know, so that they know you are aware of the situation, but do NOT transfer into your name, as you'll never recover that amount.

@Ryan VanPatten LEED is quite different in its approach and nowhere near as demanding as Passivhaus in its energy use limitations for heating & cooling loads and electrical consumption. 

AC replacement around me is about $1600 for an A-coil and condenser unit installed.