Humans are made of the same building blocks that permeate the Universe.I am a man of Science but even that view is flawed because we can only interpret what we perceive.

(pic below shows one of the nicotine coated window frames). 

This comes with an Aerus Air Scrubber and an Ecobee smart thermostat and sensor to ensure I can keep the basement and upstairs temps nearer to each other and at least some cooking smells don't permeate.

Also window blinds that have been damaged by pets.Specific to smoking... look for yellow nicotine in the furnace air filter, use a cleaning wipe to wipe around outside door jambs and window frames.

Previous owners painted walls with a nice layer of nicotine.

And to continue what Josh C. was writing, once you have the comps, get an estimate of the repair costs plus 10%, and subtract that from the price, and subtract a little more for bargaining room.I have gotten estimates of work just by calling around to a few subcontractors (plumber, electrician, clean-the-nicotine-stained-everything guys, carpet guys) before I made an offer.

Either the flavoring or nicotine made me sick. 

What kind of paint would solve the smoke and nicotine smell?

Here is what we found out about our property that was a cute little cottage:PGE during the winter time was $400 a month, for a 750 sq ft 2 bdrm 2 ba apt, that was rediculious.During the summer, the PGE was great, but without central heating and air, the house was smokin' all summer.The building was built in 1930 with no upgrades, so no insulation in the walls or the ceilings.We never really paid attention to the fact that all the big windows were plexiglass and not glass windows so the heat permeates into the house all summer long.The new gas furnace that we initially installed, did not heat the 2nd bedroom because of it's location in the house, so during the winter the only way that room gets heat is to turn on the stove and the heater (hence the high bill besides the heat escaping through the walls and windows).Since we have lived here we have been able to address each of these issues. 

then theres the soaring other substance addictions from nicotine to meth to opiates, rx, designer drugs and everything inbetween.would contact fed/state/local gov  regarding possible GRANT