He took out a note several years ago and still owes on the property and does not have anyone to pass it off to. 

She wants to sell the 1/2 acre and the two wells that feed the community as her husband who passed away set it all up and maintained it,  I don't think she has been keeping up.

You need to be comfortable that the value of the real estate you report to the custodian will pass an IRS audit. 

and how he likes to know that I respect that he's the captain of the ship, and that I trust him (even when sometimes feel that I'm right, it'll still be ok for me to let it go & leave it to him); and how important it is to him that he thinks I'm provided for, protected, loved,  & even pleased & honored to be his wife / his first mate & even his cheerleader /.... and as time has passed, I realize it's OK for me to let go of the illusion of control that I thought I had; and how nice it feels to me to be able to relax and be taken care of;And how what a blessing it is to have a good man who wants to provide, protect, love and lead / be the head of our household;  and how that for many [most¿] men that I've ever known not feel like they are being disrespected, or manipulated, or undermined (esp. not by their wife).  

s, first rent of the newly created unit must be equal to the combined rent of the two previous RS units..in addition, newly created unit will still be regulated, NYS senate just passed bill S2980C..Substantial rehab is the only remaining strategy, which is not cost effective in the current market

If they pass the background check and show income, then well OK.

You don't want a problem to arise after you've passed.

Like @Bill B. said, the way to eliminate the taxes is for him to stay on title (as long as he has also been reporting the property on his taxes) until he passes away. 

The attitude in the courtroom was literally an overnight change after his passing.

Hi Jodi-Ann, There are lenders that will allow to pull equity out after 3 months seasoning has passed.