Anyone have a recommendation on a company for a hot water heat boiler system replacement? 

We did notice some water damage in the front of the house but was told the roof is in good condition.

Of course, if it concerns water, that is an emergency.

Two rentals I have, the water has to be in the owner's name.

If one system malfunctions, you'll be out of the water.

Also utilities and sitework should be less as you do not need to bring in two electrical services, water services and run two sewer services and connection fees.

Is it not problem that they do not have enough water. 

Roll it into the rent with a lease clause that anything over $X is split 50/50 between both tenants and you don't care who uses more water...In short, spend some money and make it a legal duplex or at least make it two separate units.

Upgrades/repairs include:flooring (tile and carpet, entire house), painting (entire house), complete kitchen renovation with new appliances, cabinets, sink, lightingcomplete bathroom renovationsupgrade/replace ACupgrade/replace existing hot tub  upgrade/replace furniture/bedsupgrade/replace old pier with newadd new kayaks, paddle boards, and bikesI am thinking anything that is removable (furniture, appliances, water toys, bikes, pier, etc) could qualify as an asset for the LLC and thus be used as a tax expense for the LLC.  

Food, water, shelter, the fundamental human needs.