My question is, if we take a cash out refinance from one property and pay off a second property; by virtue of interest tracing rules is the interest deductible on the second property.The reason I want to do this is because it improves on the title/closing costs for the one property while still leveraging the highest value property.

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Outside of real estate, I'm an entrepreneur and 3D Landscape Design or Outdoor Living Luxury Expert. 

#1 - Small 3 Bedroom Renovation into small group luxury accommodation.   

FlooringWe plan to install luxury vinyl planks (LVP) throughout the home for the flooring.

I still have equitable interest in the property, by virtue that I've deposited $4500 to the title company.

Just started a few months ago so with more reviews I’m sure I’ll gain some more revenue but it’s high end luxury fully amenitized sleeps almost 30 people (so not much more value I can add that I can think of). 

Key Opportunities in the United States for Investing in Luxury PropertiesThe luxury real estate market in the United States is constantly evolving, and certain states and cities offer unique opportunities for those looking to maximize their investments.

I have been in the commercial investing scene since I started as an agent since I didn't want to buy in the same arena as my clients, so I have never had the luxury of 30-year fixed debt.

Your unit seems to be on the luxurious end.