The IRS disaster assistance page and hotline are key resources for those seeking guidance.One significant benefit for those who have experienced property damage is the potential to claim a casualty loss deduction.

I think there is value in ADU as long as it is legally done and can be legally rented.On the sale side a benefit can always be an in law suite.

But almost zero percent of NOD owners can make it through the selling / moving out process go get this benefit. 

The homeowner has direct title, can sell at any time and gets 100% of the appreciation and tax benefits on these houses.

I would love to benefit from the savings of grouping the listings as a primary with add-ons, but the last time I tried that, there were multiple issues on their end.

What benefits does it have over other lead lists? 

This tax base benefit goes away at your father’s death.

We also run numbers to avoid lost money on blindly paying for an appraisal to find out its a dead deal or of no benefit.

It's a forced equity and appreciation play with the benefit of personal use and the hope that 100% bonus depreciation comes back.

The hesitation often comes down to cost, perceived limitations, and lack of education about the benefits.