“It only impacts the top 155 people, not my problem.”

Account Closed Covid has had a significant impact on municipality's ability to push things through.

Your scoring algorithm disenfranchised everyone scored "low" impacting those client's transactions.

As far as depreciation goes a cash out now doesn't have any impact on basis. 

I am asking the bigger pockets community for any advice on getting this building completely leased up, as well as experience from other peoples perspectives as how COVID has impacted higher-tier rental units.In my opinion, with the uncertainty of jobs and uncertainty of the economy in general, people aren't exactly shopping around for the high end apartments currently. 

I personally have never paid a NV capital gains tax, but Uncle Sam in Washington DC sure has one, so it impacts every state.  

Payment history (high impact)2.

From socal.....With Retail Properties being impacted by Covid, do you think its a good time to start investing on these rental properties?

The COVID-19 has not impacted vacant units and filling them.  

If it is prorated it will impact the numbers in your analysis because you are sharing in the expense.