Times are changing somewhat though, so maybe over time if they are not supportive now, they will be at some point in the future. 

Then change the locks and move on.

Can we change these units back to commercial / office space?

Combined with the changing regulations following the NAR settlement, many real estate agents are leaving the industry.

., I look at worst case of what would it cost to roll-back all changes and add that in. 

I really suggest you change your goal from making a tiny taxable cash flow (anything less than $1,000/mo per door.) until capex eats it up.

If so, shifting that to the tenants at the time of lease renewal is another great way to decrease her overall debt service.This has already been ruled to be against the substantial change of lease terms. 

I've done it twice here in Reno, NV, and it's changed my life. 

Here’s a breakdown of some of the information you may need to provide for a cost segregation study.For existing buildings:List of equipment on the propertyProperty settlement stateAny appraisals or purchase/lease agreements Property maps or blueprintsSchedules, change orders or documents for future renovation plansSupporting documents for calculating real property book valuePrevious purchase price allocations that separated assets into their appropriate allocation and valuePast site inspections and photographsDocumentation that proves or records deterioration of assetsFor new construction:Contracts or contract paymentsLand and property sizeBlueprints of projectList of equipment involved or purchasedList of projected costs including costs for land developmentApplicable site inspectionsConstruction schedules and payment requestsPhotographs of completed assets or work in progressCost segregation specialists typically have an organized plan for the collection and analysis of the information provided.

@Sam Matyas it wouldn't be a blanket statement how much values have changed as it would be neighborhood by neighborhood.