It turns out they are and the guest requires them to remind her to take medical treatments.

The side effects from operations and radiation treatments left me unable to work.

Unfortunately, we do not know what the 50 different states' treatment of them will be.  

We need all the way from lawn care, pest treatment to plumbers and electricians.

I am assuming the treatment would be the same as it is a Disregarded Entity, but I would like a second opinion.I hope this makes sense.

Any damage to the wallpaper, paint, walls, floors, carpeting, doors, windows, window treatments, light fixtures, appliances, or other improvements to the Property (to include burst water pipes due to freezing caused by neglect or carelessness of the Tenant, his family, or any of his guests), in excess of ordinary wear and tear, shall be promptly repaired or replaced by tenant, at Tenant’s sole expense, so as to restore the Property to the same condition as existed prior to the commencement of the Term.

Is this after tax or pre-tax & what type of tax treatment is this investment recieving? 

I do want to highlight that REITs are not eligible for 1031 treatment.  

The tax treatment of your land sales would typically be determined based on when each parcel was sold and whether they were held for investment or business purposes.

Only thing that matters is that the animal has been prescribed as treatment for a documented condition by a medical professional.