Keep track of 3 buckets.1) Owner occupied portion - potential deductions for schedule A2) Tenant occupied portion - potential deductions for schedule E3) Jointly occupied portion - likely prorated for both schedules.There are nuances to this, so I recommend looking for a tax pro who can coach you on this. 

Occupied or vacant, it doesn't matter. 

What if it is 90% occupied with employees of one company.   

Generally speaking when you find more owner occupied properties and less rentals you're in C+/B class.

2) Many flat fee PMC's charge whether property vacant or occupied, tenant paying or not.Lots of games also played with Maintenance fees.

For example in many jurisdictions I can STR units in a duplex but cannot STR an ADU (some jurisdictions will let you STR if you owner occupy).

Over the next couple of years, I don’t plan to use the property often, but I may stay there occasionally when it’s not occupied.

Quote from @Travis Lake: If you want to check out a pretty cool interactive map that shows tax data for every state, and even county, check this out from SparkRentalhttps://sparkrental.com/states-with-the-lowest-property-taxe...I checked my county and the map seems to be for Owner Occupied property taxes.

In addition, the gas bills have shut off notices and are not being paid. (3 units are occupied and utilities are all paid by owner).

But, the self-sufficiency test for FHA loans can be really difficult in SF, meaning that the market rent from units you will not occupy must be sufficient to pay for the mortgage payment.