Will itemize for brevity purposes:- Mother wants to move to Saint George, Utah and get a home in a 55+ community- Me (son) has cash and wants to buy the home for her.

Also, what others have said, the personal touches on what is in your place (e.g. providing all the essentials instead of having people buy TP, coffee, shampoo, etc.) and the quality of those items (no tattered towels, stained sheets, etc.).  

I would highly encourage paying a GC to walk deals out the gate, have them give a scope of work so you can see what items costs.

The property taxes will be on his Schedule A during the time the property was his primary residence, assuming he itemizes.

Good summary of what your market is looking for but as we all know, each market tends to have its "wish / want" items which differ from market to market.Flow is definitely a selling point but make adjustments come with a cost. 

There are two items that you need to completely solve this problem for your rehabs: properly built Design Boards and a Finish Schedule.

I think you will definitely want to talk to your lawyer because there may be items linked to this transaction you are not considering. 

Roads, water, sewer, gas, electric, etc..I'm also here for any discussion on any other items that might be of note, trying to learn as much as possible on this front.

Another struggle i have with STR is replacing small items continually which ties back to pricing.

An example was a line item for alimony (I am single and have never been married).