But rentals can also be very high (capitol hill tiny one bedrooms in old buildings are 2,000 a month easy). 

Love the tiny home movement !

In Japan there's an old law that you can depreciate the entire cost of a wooden building older than 27 years old over the 48 months following purchase.  

. $400Purchased at Sears OutletWhirlpool stainless dishwasher (new, tiny hidden dent) -- $275 vs. $500 Purchased at discount builder supply stores (Habitat for Humanity REstore, Seconds and Surplus, ShoptheBoss.com) All this stuff was brand new in the box. 4 brushed-nickel ceiling fans/lights -- $160 vs. $400ish2 brushed-nickel vanity lights -- $40 vs. $100ish4 24"x96" granite slabs -- $400 vs. $1,500ishUndermount sink $150 vs. $250ish660 sq. feet of handscraped engineered floating wood floor -- $660 vs. $2,000+40 sq. feet of glass mosaic backsplash -- $40 vs. $320ishCeramic tile for master bath -- free (I used some the people who sold us our house had left in the garage) vs. $200ish1,000 sq ft of FHA-compliant carpet installed with pad -- $1,100 vs. $2,000ish

Pending local regulations and zoning restrictions, sounds ideal for a tiny house community. 

Not to hijack the thread, but I see you're in Eastern WA so I'd love to hear your thoughts on an idea I've got for a place in Leavenworth... https://www.biggerpockets.com/forums/530/topics/472419-should-i-build-a-tiny-cabin-as-a-str

Or a tiny home.

I find it remarkable that a precipitous drop in A/C efficiency, causing it to run constantly 24/7 in hotter conditions due to its failure, further exacerbated by the installation of a window unit to cool a room separated from the rest of the hot house solely by a wooden door, *would not introduce a significant change in energy usage*.

I would love to put tiny homes or container homes on the mobile home lots and then do short term rentals or maybe even vacation rentals.

I was looking at tiny houses in west Oakland on a decent-sized lot, and wondering if there was room to expand.