The proper use of tax planning and asset protection with trusts and LLCs with proper designated elections is the nuts snd bolts.

Do not list a property the day before elections.

If 2018 you may qualify for the "mom & pop" $25k allowance on passive real estate losses as long as your AGI is within threshold.Being categorized as a real estate professional just allows you to make a grouping election with respect to your rental real estate activities for a material participation determination.Your tax advisor should be explaining the pros, cons, and impact of all scenarios."

An LLC is a legal entity that doesn't exist at the federal tax level.An LLC can be taxed as a Disregarded Entity, Partnership, S Corp, or C Corp based on number of members and elections made.An S Corp is a federal tax status (that many states also follow) that doesn't exist in the legal world.An LLC taxed as an S Corp vs a corporation taxed as an S Corp is the exact same at the federal level (there are potential state differences).

Then on land, if the homeowner has elected it as real property, i believe, it will show that way on the tax bill or if separate ( personal property) , you will have separate accounts ( though you may be able to consolidate the taxes on the same account ( not sure on this ) but it comes down on how you have elected it.  

We’ve confirmed that he is all officers for his corporation, but he’s agreed to add his wife as an officer as well who must follow through with the President’s contracts in the event he is incapacitated.

However, this generally only applies when you make a grouping election and claim the real estate professional status on your tax returns. 

If you haven't made a corporate election for the SMLLC, it is disregarded for federal tax purposes and all activities and assets of the SMLLC are dissolved into the activities and assets of the owner.For California, it appears you are managing the LLC from California. 

We elect to keep track of who's suppose to be paying what so these adjustments do create a little extra work for us but not too bad. 

They do this during elections don't they?