-We have debt pay down, as our tenants progress through the mortgage-We have tax benefits that enable us to trade up or simply claim deductions.What refinancing does for YOU is allows you to catch those profit centers.  

The "retain benefits" button is of course working just fine...Man this does not give me good vibes at all.

Your comments about acquiring real estate in strategic locations and wanting to rent to voucher recipients for the benefit of guaranteed rent may be at conflict with each other.

The main benefit is continuing building that equity.

It took explaining it to some residential clients at first but there are lots of benefits to it. 

Can the reported income to the IRS be leveraged to benefit the investor when applying for a loan or refinancing?

By not taking a partial disposition deduction, you would be missing out on potential tax benefits associated with recognizing the loss on the disposed roof component.

Hopefully your properties can benefit someone else. 

Long-term investments are more insulated from market fluctuations and provide more benefits over time, like debt paydown and appreciation  

Before we explore this question, an important reminder: make sure that you can benefit from cost segregation, to begin with.