Since I am new, I was not sure if rentals would have any specific property tax considerations vs. some other type of investment property classification.

In case any one is interested, I just read some of the tax notice paperwork.State Code (§11-8-5) Classification of property for levy purposes is as follows:Class II; All property owned, used and occupied by the owner exclusively forresidential purposes.Class III; All property exclusive of Class II.In WV, they tax residential rental properties as commercial.  

First of all, ignoring the complicating factors referred to above, you and your wife would acquire a certain majority percentage of the property and it would be classifed as investment property for you and your wife and you could structure a 1031 exchange upon the sale provide you truly do treat it as investment property.

Question 3 on Form W-9 requires the service provider to indicate their federal tax classification so you can determine if they are exempt. 

I understand R/E income is a "passive" income for tax classification purpose.

It would make scrubbing crayon off walls and snaking Hotwheels out of toilets and scraping fingernail polish off the hardwoods so much less onerous.As for the "unmarried couple" part, I'm pretty sure that's a protected class, if not federally then probably in SF.

You can also be considered in this investor class if your net worth is above $1 million, excluding your primary residence. 

Depending on the entity classification.

Here in Houston on MLS modular homes are classified as "manufactured," which is the same classification that trailers get.

You can ALWAYS reject someone in a protected class if they do not qualify you just can't reject them BECAUSE they are in the protected class.I also do not think in the case of section 8 if you have 2 qualified candidates and one you have to wait for an inspection and the other you don't that you have to lose money waiting.