My question, is the landlord paying for some or all of these utilities common?

It is not all appreciation or all cash flow.Andrew, I hope this helps.

Her plan is to sell the house and buy a condo which won't have the upkeep or all the yardwork.Should she look in to a reverse mortgage?

I did see an oral surgeon.Kyle J., Thank you.Steve Babiak, Thank you.

They may still be a need for auxiliary heat (electric baseboards) in bedrooms - or all areas - either from a regulatory or practical position.Another thing to consider are improvements to the building envelope - air sealing, insulation, windows, doors, etc - will have a bigger impact on building performance than changing out the type of HVAC.We have removed a central HVAC in two smaller buildings (4 & 6 units) and replaced it with ductless split and auxiliary electric baseboard and are pleased with the results.  

But have you checked with a bank to see what they'd be willing to do on this building (or all 3).

You should be able to roll some or all of that cost into the rent.

In those cases a bank can deny any offer for their own reasons, so even if the offer is above payoff, if the bank deems the buyer inadequate they do not have to allow the sale to that buyer.

You sound like you want some deductions to claim that are employment-related; some (or all) of those might be able to be itemized if they are necessary parts of your employment, but you have to pay for them in order to claim them. 

That is my biz model and diversifying into severaol or all states really is not the best strategy in my humble opinion.Hope you stick around as this site really is the best for learning the ropes and for expereinced investors such as yourself to educate and help others.Best regards,Will B