Hi everyone, I just came across this thread, and wanted to address a few items.

Go through each major line item and come to an agreement on what really needs to be done.

I like using these for just this case.Another item to consider is since this is a 2nd floor I wouldn't be that worried since the 1st floor will heat the 2nd floor enough to not allow frozen pipes.I would also talk to an HVAC person because I believe they can also put a device to cycle the heat a few times a day or even put a secondary thermostat in the apt to take care of the minimum issues.I feel for you because otherwise you have a great tenant.

This property needed an extreme amount of clean up and haul away of items left behind.

The loan does need to be secured by the property being improved if we are talking about a personal residence and personal itemized deductions on Schedule A.

-When a tenant moved out, the management company refunded their security deposit but failed to account for damage, such as holes in walls and outlets ripped off the walls, leaving me with repair bills and also tenants moving in without the repairs being done.Stuff like this that is consistent and when I ask questions they are defensive, when I ask for more quotes for high ticket items they are defensive. 

Plumbing, windows, driveway, etc - all big ticket items. 

Taking real time notes on deficiencies allows for clear understanding if the items make their way to a buyer repair addendum.

Unless you are itemizing your tax return, the interest on the primary is not tax deductible.

First off, all high skill requiring items let's remove those.