If they allowed new windstorm approved manufactured homes to replace the old ones the tax basis would go some $60 - $100k on each home. 

Unless you expect a repeat of that, that' s not a good basis to make predictions.

Since some time we are also having our Telegram group, discussing the topics on a daily basis. 

Prop 13 which freezes property tax basis.

As for calculations, any bill backs are typically done on a pro rata basis of tenant GLA divided by total building GLA.  

Many times, this approach has helped us avoid having to follow through with the eviction altogether because they will pay when they start receiving the required notices.Consistently sticking to the process also helps save time and energy by reducing the need to address delinquent payments on a case-by-case basis and lets the residents know what they can expect if they do not pay on time.Best of luck, and I hope this situation improves soon!

A layer or accountant might encourage you to have a separate business if you start doing this on a regular basis but for the refinance step it does not matter.Hope this helps!

CocRoi, Cashflow, and dscr would all be helpful as well as expenses I do that on my show everyday.

@Dane ReynoldsI've moved out of my homes more than once, then rented it out, after living in it a number of years, and my CPA's always depreciated it on the basis of the original purchase price.As far as improvements, I did not do cost segregation, so it was added to the original home price.

Economy booms, median incomes rocket to the moon, rents and property prices go UP, because of new affordability basis.