The tenant has health issues that (she claims) necessitate her relocating to a different part of the country.  

Her response was they have a loan modification and the company wants 25% of the appraised vaule. what are the next steps that i take?

I will have to get a permit from ODOT for the curve modification. 

You will have less hassle and less expenses because you eliminate the modification.

Maybe they would do a loan modification and re-amortize the loan.

My mortgage broker, who indicates anyone can call him for guidance on loan forbearance/modification and if you want his contact info you can message me, believes there is some risk on future loan terms (he has been sending videos over once a week). 

Borrower has a favorable first mortgage, 2% interest and a deferred balance due to a previous loan modification. ( this is just a bonus as the loan is AMAZING ) - Property is worth Est. 440k as-is. and with a rehab of est. 50k could resell for est. 550k.

They may not owe any actual gift tax, but the transfer of the 52% ownership interest in the real estate with a value like you say will necessitate the requirement of IRS Form 709, gift tax return.

I haven't had any complaints from tenants about this charge.The other softwares were pretty good, but here are the deal breakers for each.Tenant Cloud: Tenants cannot setup autopay unless we have the paid versionApartments.com: You cannot upload your own lease, you can only make modifications to their leaseAvail: You cannot upload your own lease, you can only make modifications to their leaseRentRedi: No free version AT THE TIME***I investigated these softwares 8-12 months ago, so some things could have changed.

It applies to things like making complicated modifications to make it easier for access..