My "$140k+" comment relates to Lenders' willingness to (probably) only lend you 70% of their appraisal; so if they appraise it lower than $140k, they will not lend you the full $100k that it might have cost you!

Many contractors offer lower price if certain portion of the bill can be paid in cash (no 1099). 

I think there is more opportunity in those two areas for the multi family I also think that Pasco County is growing like crazy because of the lower price points, lower taxes and ease of getting back into Tampa on the Suncoast Psrkway

If not, you should lower that limit. 

Properties with a lower unit count will be valuated by comparable assets in the marketplace.

Looking at lower end stick-builts and mobiles on land here in SC.  

Using partnership treatment to allocate SE income to the spouse with wages and away from the second spouse could produce a lower SE tax liability. 

i married the two ideas and went for a lower purchase price. 

Brandon's deal being a SFR (not a true duplex) instead of a 4-plex will likely see significant savings in both taxes as well as a lower insurance costs (assuming he's not in a flood zone!).  

Most people suggest you take matters into your own hands and file a protest online to get your home's tax assessed value lowered.