But I personally don't see prices going down dramatically anytime soon. 

Unfortunately due to personal reasons, I was not able to attend the event.

Whenever a person is ready to sell, a thorough cleaning that gets in the nook and crannies is needed.

Another CPA can correct me if wrong but I don't think there's going to be any recapture here.27.5 to me implies 1250 property and if acquired after 75' means no additional depreciation to recapture.I think there would be unrecaptured 1250 in the amount of the depreciation taken previously, max 25% at ordinary rates.The total gain less unrecaptured 1250 I believe would be 1231 capital gains, not considering other factors like look back and netting rules.Also the land would be 1231 and would get capital gains treatment.And personally I would subtract selling costs as a capitalized selling cost.Amount RealizedLess: Adjusted BasisRealized Gain/LossLess: Selling ExpensesRecognized Gain 1001I could be wrong though so correct me if so.Article for those interested:Depreciation recapture in the partnership context (thetaxadviser.com)While Sec. 1250 only requires additional depreciation to be recaptured as ordinary income, Sec. 1(h)(1)(E) subjects unrecaptured Sec. 1250 gain to a maximum tax rate of 25%.

So I sent letters asking them to move but no response.

We have shaken the trees as much as possible but from the Board of Commissioners, Director of Public Works, Manager of Building Dept to the assigned plan examiner, they have closed ranks on us and given us the boilerplate response of "you're in line, wait your turn."

(And offered to pay to fix it)What concerns me is she did not reach out to the person below or contact anyone .

@Christian Nielsen for my personal project, i am building an ADU within the structural envelope of my existing SFR. 

I kept trying and one person on here told me that it could.

Thank you for the response.