It was so gross that there was a lovely layer of nicotine on everything -- the kitchen cabinets, the ceiling, the blinds, you name it.

You accepted condition of building / unit when you took over..Wear and tear on carpet this age is ridiculous,, it's has no appreciable life left.You could charge him if he broke a window since your ownership, or that type of damage,, but anything nicotine damaged from your point of ownership is pointless in trying to recover any damages from this tenant.Any why you would have DEEP CLEANED a carpet that was in this type of unit was a waste of your money.You will not get rid of the smoke smell until you wall wash with TSP all walls, woodwork, windows, then prime coat walls with KILZ,, clean all filters, any vents spray inside after washing out as best possible with spray kilz,, don't try to save any window treatments. 

Everything was coated with nicotine.

After taking out carpet, scrubbing the nicotine off of the bathroom ceiling and walls, and painting it with BIN primer, I have done a lot of thinking.

Shortly after I got the trench dug on the problem side of house, water began to permeate the soil, and filled up the trench.  

We are set to close on this house in a couple of weeks, which has some pretty major nicotine stains on the main floor walls and ceilings.

End row home, LOTS of nicotine, old carpet, old everything.... the unit has lots of gray paneling (covered in nicotine)... thought about cleaning then painting said paneling as the WHOLE HOUSE (think 5 br, lr, dr, kit) has it..... the only places that don't are the bathroom and basement.

All done the rewards are oh so sweet when you have a new asset with that new tenant smell still permeating the club house and your maintenance man is soundly asleep in the corner with the Maytag man!

You will see the nicotine on surfaces. 4) Paint ceilings and walls with an odor blocking primer/paint.

Dirt and stains wont permeate the grout and if your lucky, will just need a quick clean and re-seal at turnover.