In the end, if these are expected, and treated as numbers (say 12% for vacancy and 20% for repairs and cap ex), and the property still cash flows well, am I crazy? 

Income tax withheld by an employer from an employee's wages or salary is treated as paid in equal amounts on each of the four installments. 

It's a great asset class if you treat it as a business and understand the nuances of MHPs in particular.

I'm writing today to see if anyone in the space has any alternate ideas for how I could be treating my portfolio.  

Oh and yep - the more landlords treat tenants badly, the more tenants will fight for more restrictive legislation.

I do agree that non-renewal is the "simple solution" but I would treat it as plan B. 

In other words, can I treat all my rental properties as part of a single trade or business for purposes of the 179 taxable net income limitation?

As long as you can manage right, you keep pressure on them and treat them right then it all works out just fine.As I'm about to get into long term rentals (I'm putting my first offer on 4 family tomorrow) my biggest fear is to have to be committed to go to my rental property at 12am and have to fix broken sink or clogged toilet.... 

Treat all your tenants the same, regardless of how they behave, and inspect regularly.

My mother I wanted to spoil and treat her to a better life than my abusive step father gave her.Work your *** off.