Unless you decided to do a 1031 exchange, which would allow you to indefinitely defer all tax and depreciation recapture.

The lower half of that state of Illinois (no exaggeration) wants to be annexed by Indiana because of Pritzker and lack of representation in the North but are being held hostage indefinitely.

But if you keep the rent the same, they will stay for maybe a indefinite period of time.

You will be able to defer all of the tax and depreciation in a 1031 exchange indefinitely.

Doing a 1031 exchange would indefinitely defer.

That's exactly what the 1031 will do for you as well as also indefinitely deferring any recapture of the depreciation benefit you've already taken.Since 1031 is a federal statute it is performed the same in all states. 

Once someone passes on the apartment, the spot can’t be held indefinitely.

You're left with deprecation - which seems to only be a benefit if you're an REP or stay in real estate indefinitely.

Since you converted the property to an investment, you would qualify for a 1031 exchange, which would allow you to sell that investment property and purchase new investment real estate and indefinitely defer paying all of that tax.

And then when you sell a property it is now eligible a 1031 exchange which indefinitely defers all of the tax on gain.