Where a trades-person would be liable for damage is where they were clearly reckless or damaged something completely unrelated.

For a property to qualify for a 1031 exchange, it generally needs to be held as an investment or for productive use in a trade or business, which typically excludes properties built with the intention of selling.

The computation entails selling the property for the assessed value of $1.5 million, resulting in a $650,000 capital gain.

Quote from @Damein White: So my property is at the edge of a city limits  3 house to the right starts a new city and my appraiser said i can only use comps in my city limits i can’t go out of my city limits has anyone else experience this or have information on if that is correct  Yes or they could potentially establish a value that would determine the difference in the cities but that's really difficult to compute.

Trades are in high demand and tough to manage

For newly constructed, purchased or renovated properties and also retroactive generally over the last 10 years, building components are properly classified into individual units of property and accurate recovery periods for computing depreciation deductions.

But often it’s just the thought that you’re achieving something when all you’re doing is trading a perceived psychological benefit for future wealth.  

Find Pet Sitters & House Sits Worldwide | TrustedHousesitters.com It is a site that trades pet / house sitting for free housing.

This includes rental income, which is typically taxed at a flat rate of 30% unless you elect to treat the income as "effectively connected" to a U.S. trade or business, which allows for graduated tax rates and deductions. 

But per lot it will cost roughly the following:$1,500 Electrical poles, meter installation $2,000 water taps and connections$5,000 grading and land prep$8,000 septic installation (assuming a 1:1 ratio of homes to 1000 gallon septics)$5,000 down payment on each home ($700-750 / thereafter per unit)$21,500 total set up x 17 = $365,000Ongoing expenses after development would look something this for POH model: $12,750 a month in mobile home mortgages (17 x 750 for PITI on each unit) $1,900 a month in land mortgage PITI (house) $3,000 a month landscaping$2,000 a month in reserve emergency fund$2,200 management$21,850 a month total expenses $262,200‬/yearOngoing incomes after development would look something this for POH model:$27,000/month ($1500 x 18 {17 mobile homes plus house})$324,000/year324k-262,2k = 61,800 net pre-tax profit or $5,150/month.Opportunities to reduce start up expenses: Bulk deals with the government or contractors for doing all the work at once (electrical, water, land grading, septic) Trade free rent for someone to mow and landscape (turning a $3k event into a $650 event every month).