I stand by this one because it works for me. 

There is the carrying cost in the time it takes to do this.Would this addition make it stand out in the neighborhood?

Does this have any reasonable standing in case of an IRS query (as to why I am not using county's numbers)?

We manage a couple of units and it is very difficult as the units are nothing that stands out. 

Wonder what makes those newer ones stand out from the rest.

(we once paid $1800 to a big name plumber in town to replace 6in of plastic drainpipe under a stand alone tub). 3) We need better understanding of the legal structure (LLC) that we should have in place for our property, and also a tax advisor (CPA) to help with understanding deductions.

If I get the cancelled dates rebooked, then I refund half and offer a standing credit of the other half for whenever they book in the future! 

If you are in a community property state, there may be more of a basis to stand on that this would NOT reset your 2 year holding requirements.

Does anyone know if these rules still stand with new CA state laws?

Make sure that if you intend to stand firm a evict the tenant, your deficiency notice includes a notice that you are disabling unilateral payments as you are not accepting late rent.