Score the investment and the execution separately.
Investment: price, going-in yield, rent growth, tenant quality, lease rollover, capex, taxes, insurance, management, exit liquidity.
Market: supply, demand, employment base, population, construction pipeline, transaction liquidity and replacement cost.
Capital: leverage, interest rate, amortization, recourse, reserves, lender timeline and refinance risk.
Exchange execution: identification status, diligence time, title, entity, third-party reports, closing certainty and backup plan.
A tax deadline can make certainty more valuable, but it should not make weak underwriting disappear.
Primary / reference sources