Investment Options ?

[longislander]

I should add that the accumulated reduced tax in a current use situation, needs to be factored-in; 10 years(?) or any amount of years.

There's a point in time whereby the annual tax savings compensates for the 10% penalty, even if the property value remains stagnant or in the unlikely possibility of value reduction.

Namely, the tax savings makes up for the 10% tax penalty.