The lease may allow for LL to charge back to tenants and choose not to, or you can choose to amend lease at renewal to require reimbursement, so what the seller is doing can change, typically, in a year or less.As for the seller's perspective, particularly for smaller properties, there is really no upside to the seller for sharing this info.

We had to amend the contract to adjust for closing due to rate locks.

How do you amend your guests reservation so it doesn’t cancel when you do it this way? 

In some cases you may need to file a 3115 and other cases, it may result in amended returns.179D ENERGY TAX DEDUCTIONPrior to the CARES Act: $1.80 per square foot for all residential properties with 4 stories or more, commercial buildings and both new construction and improvements of HVAC, new lighting, windows, and roof.After the CARES Act: The same as prior plus a new 5 year carryback option.Comments/Strategies: Review all 179D opportunities to generate possible retroactive refunds and immediate tax savings.45L ENERGY TAX CREDITSPrior to the CARES Act: $2,000 tax credit per unit for multifamily, residential and new construction/substantial improvements retroactive 2016-2020.After the CARES Act: The same as prior plus a new 5 year carryback option.Comments/Strategies: Review all 45L opportunities to generate possible retroactive refunds and immediate tax savings as tax credits generally can be carried back one year and forward 20 years.

I am looking for advice whether - a) should I amend my 2021 tax return and remove the depreciation from it?

My association recently sent out a proposed amendment to the master deed.

If you haven’t you need to find a CPA and file amended returns for the past few years. 

Anything can be changed with an amendment to a contract signed by both parties.Worst case scenario you eat the mortgage payment.

She said the previous owner told her she didn't have to pay pet deposit or monthly fee but there is no written pet amendment.

To avoid future misunderstandings, the written lease should require all further amendments to be made in writing.3) Be Clear with the RulesTenants must first grasp the rules in order to follow them.