At acquisition, the in-pace apartment rents were ~30% below the market rate, and the expense ratio was at least 10% higher than it should have been.

All PG&E, SDG&E, SCE, and community choice aggregation residential customers — except for California Alternate Rates for Energy, or CARE, and Family Electric Rate Assistance or FERA, customers — will have to pay this tax, and it cannot be reduced or avoided, no matter how little energy a household uses.

2) Each taxpayer has their own tax rates to consider - Federal and state tax rates.When determining state tax rates, they need to potentially calculate the state tax rate of the resident state and the state where the property is located in.

IF I'm going to make extra principal payments to pay off a "low(er)" interest rate mortgage early (compared to today's rates), my gut reaction would be to pay off the highest interest rate mortgage first.

Don't keep your home because of the low interest rate.

This can trigger unfavorable tax rates when the property is sold, plus there are potential loss limitations, transfer issues, distribution problems, etc.  

With historic interest rate increases by the Federal Reserve, many predicted doom and gloom for the industry.

Are there still opportunities for rental property investing in this current market with the interest rate and houses prices so high? 

Does resent comparable sales impact office values in same building at all or we only need to look at CAP rates and determine the value based on CAP rates alone?

However, you may find that they offer loans with shorter terms like 15-20 years and possibly with variable rates instead of a fixed rate.