Property Management

In Minnesota, a 'reserve for replacement' in an income property budget is set aside for:

APayment of property taxes
BFuture major capital expenditures like roof replacement, HVAC systems, and parking lot resurfacing✓ Correct
CThe property manager's emergency fund
DLegal fees for potential tenant disputes

Explanation

A reserve for replacement (capital reserve) is a budget line item set aside annually to fund future major capital expenditures—roof replacement, HVAC systems, parking lots, elevators, and other long-lived components. Proper capital reserves ensure the property can fund needed improvements without requiring large, unexpected cash infusions from the owner.

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