How much depreciation recapture built up and deferred capital gains taxes?

However, I'm now looking at properties that are currently being rented, but have deferred maintenance issues and some other things.

Purchase price: $550,000Home built in 1922, 1000 sq ft, Class A neighborhood in San DiegoARV: $760,000Known issues: unpermitted garage conversion, broken windows (vagrants may have been inside at some point)Home has deferred maintenance concerns, and it is not possible to view inside to inspect further.  

If structured properly, a promissory note structure can help the seller defer gains.

Primary residences usually sell better and rent worse.And ultimately you are going to want to transition to passive ownership with as much captured deferred tax as possible while freeing up as much tax free money.I personally would not give up the entirely tax free primary until I was ready to leave the area or down size (given that you're close to retirement).  

With this demographic, they typically are older and ready to downsize to a property much smaller, there's usually deferred maintenance, and most importantly, they either own the property outright or have high equity.

Duplex built in 1946 needing a new roof at some point and refurbish and repaint the outside shingles - 15000$ deferred capital improvement.Price - $420,000Gross income would be $28800/year (no vacancy rate - really!!)  

. - Any major deferred maintenance

To defer taxes, many people do 1031 exchanges--have you looked into that?

., is right about your opportunity to completely defer paying that 40-50K of tax being the 1031 exchange.