You'll want to saturate that subfloor with some enzymatic cleaner and possibly some odor blocking paint thereafter if it smells really bad. 

To be accurate with comps you have to know the market intimately, go inside as many of the comps as possible: see, feel and smell them yourself and know how to adjust appropriately for many various things like appraisers do.

With the lower tenants smoking downstairs, and the smell of their smoke wafting into the upstairs, we are concerned that smoke smell will turn some potential renters away.I know we need to honor the lease that the tenants were under before we bought the property. 

This just looks and smells terrible on the face of it. 

That is half the battle. 

The smell was incredible.

That smelled off.  

Most days it didn’t smell though.

When the rental period is over, the car is dirty, has a funny smell, and there's a small new ding. 

We have several great areas for out of state investors like yourself to consider like Detroit, Grand Rapids, Kalamazoo, Battle Creek etc.