A little spongy but it serves as a water and pee odor barrier.

Do you smell cigarette smoke, marijuana smoke, other odors? 

Thanks BPI let tenants smoke outside and never had odor issues inside.

I firmly believe that this manager has a personal grudge against us as a result, and we were given a 5 day notice to vacate for violating the "noxious odor" section of the lease. 

The odor was incredible. 

Hello,I have a finished basement with all the needed egress/outlets and I am considering it to convert it into an apartment and there are few areas (kitchen exhaust and kitchen sink) I lack understanding  and would like to better understand what is the best possible way to go about making those changes.I will greatly appreciate if someone can share their experiences on how they went about a setting up a kitchen particularly exhaust for kitchen odors and kitchen sink in a basement

Its not cigarettes or pets or body odor or mildew or even simply dirty people.

Most posters say to use oil based Kilz, but are you also using some sort of enzyme odor remover prior to this?

@Caleb Heimsoth  as Bob noted, there are people who will paint for $175/day but availability might be a big issue and it also depends on what quality you're looking for (e g does it matter to you that the old paint bleeds thru in a couple of spots)if you figure around $1.05-$1.10/sq ft (of wall space, not just floor space) that will put you on the low end of retail, will give you a decent quality job but won't include wall repair or baseboards/trimdry locking the basement should be around the same price but that stuff has a pretty overwhelming odor so you might get contractors saying they either don't do it or want a premium....get yourself a quart and open it up if you don't know what I mean....I've got a painter and other contractor referrals.....most will work anywhere on the west side. 

I've always viewed vacant units, and those units were always freshly cleaned and painted and appliances clean or new with no lingering odors.