There can be no justification for that.  

Seriously, your justification for home still being "under water" is by citing the luxury home market.

That’s a slippery slope and similar to the justification used by some of the worst tyrants in the last century.

Unfortunately, there is a contingent of investors on this board that flat-out don’t like retirement plans and have all the convoluted justifications.

The argument was they were using when I listed a house that did not sell as justification to raise the tax value.

There is zero justification for that (assuming its a good appraisal with proper comps).

Look at Cali's income taxes that all started with only the rich paying.2) The money won't be used to fix stuff (we get told that about every school bond and pols love using infrastructure as motivation - Both are still lousy) that he uses for justification.3) At the end of the day, is it better a person keeps $1 or gives it to the govt to "invest" via taxes? 

Well, so far I'm not reading any justification for the "burn and churn" people go through when known late payers pay late, but still pay every month.So, I'd advise against it.

Kait's knowledge that her tenants are cared for via an apt you've arranged "cash for keys" could provide the emotional justification to swing her decision towards acceptance of your offer. 

I would assume this was his justification for fixing one over the other.