They also left trash out that stained the concrete in the common area which I said needed to be cleaned or the HOA will hire someone and I'd have to charge them for it.  

The house is dirty, carpet stained from dogs but no pee smell just old & dirty.

Make sure before they move in there is no urine or pet stains in the apt and state that the unit they are about to move into is indeed free of it (put this in all of your leases) also keep an eye out for damage to door jambs and the bottom of the doorsService animals do have documentation and you could ask for it

Ceiling tiles has stains and holes etc and walls and doors need to be repainted badly.My question is, would you guys do light rehab on this to make it presentable (lay vinyl on the floors, a coat of paint and new ceiling tiles) knowing that the new tenants may end up doing a lot of TI to suit their own needs and ripping everything up?  

We cut and buff showers sometimes that have bad water stains.

In addition to that, there are major stains on the floor (from the dogs knocking things over and spilling them, but maybe also from the dogs themselves). 

In addition to that, there are major stains on the floor (from the dogs knocking things over and spilling them, but maybe also from the dogs themselves).

Big negative for the house is that the current owner, a retired gentleman who is a smoker, has therefore made it smell like an ash tray (was painted in the last few years, so no terrible stains) and therefore will get rid of carpet and replace with laminate, and seal and paint throughout.

I have an offer in on a house that has pretty bad stains on the carpets.  

This is the same for tobacco smoke.Your options are full removal of stained material or using something stronger than animal odors, such as oil based primers to penetrate and seal.