We spent 10 years and then sailed away on a sailboat paid for with tax free dollars, 3 waterfront vacation rentals paying for the sailing, and a custom built dock in the back of one for when we were in town. 

At some point 8-10 years did a portfolio loan with good tax returns and ended up using a lot of cash and that loan to buy 2 strs in Myrtle- ocean lakes. we currently have 20 units and Two are str's.theres really no short cut, we built a ton of equity by buying at the right time and fixing up ourselves (I'm a contractor).wr bought the two strs in 2020 and 2022.

I've seen a tenant come back and pay money she owed so she could keep her voucher.

Do i have to actively manage a property to use a bonus depreciation tax write off? 

They owe approximately $58k on it.  

You can run the Osha 30 Hour Course on the background of your computer, obtain acceptable levels of insurance and as long as you don't owe the city of Philadelphia taxes, you can get a General Contractor license in Philadelphia.

Essentially they wanted to pay the amount that was owed on the property.

Also note, the military and all government employees on assignment are usually exempt from occupancy taxes if they can present you with an exemption certificate.

Just trying to understand tax implications. 

Taxes would be around $500/year for the land only.