We had been booked pretty well for April and May and then everything cancelled and then we lowered prices made some adjustments and have gotten many bookings but most of them were just a few days in advance of the stays.

I don't think you would want to use a HELOC as interest rates on a HELOC can adjust daily. 

@Mitch Messer, could you also ping me the name of the company you used to adjust your property taxes?

Neither of these are close to the standard 3%/yr COL increase expected, but maybe not reasonable to expect 100% success at a 3% rate adjustment every year forever.What do you guys think? 

Therefore, it can not be "written off"; rather, it will affect the adjusted basis that you carry in the property, which will come into play when you sell.

The folks who refuse to adjust are the ones who go nowhere.

Taxes need to be adjusted to the new purchase price.

So start with a cost analysis.Your gain is defined by the difference between your net sale and your adjusted cost basis (what you paid for the property minus depreciation you took plus capital improvements). 

I say you have a conversation with the builder or Agent first to see if they are willing to do a price adjust ASAP.

If you have a W2 and you can adjust your fed withholding, maybe it's another possibility to help you make your ends meet in the short term.Good luck.