I've never heard of someone refinancing to an owner-occupied loan, especially since how could you occupy if you are marketing it and trying to show the home?

I personally know folks that have lived in their homes for 20-25 years but have constantly refinanced (and used that money for other things), so they don't have much equity.

Did purchase or refinanced this property during the ultra low interest climate a few years ago?

The only way out of MIP on a 30 year is refinancing (added costs).Sites for multifamily.  

Then look at refinancing rather than selling and 1031ing like @Adam Bartomeo said. 

It may also make your property more attractive for refinancing at a lower rate or selling at a profit.6.

I did a value-add project to force appreciation, refinanced out enough cash to buy property #2 (without government assistance this time), turned property #1 into a rental, then repeated that process with property #2 and several more times over again and have since turned that initial $4k into a multi-million $ portfolio.

Likewise, loan points are amortized over the life of the loan and I have them in a separate sub-table of the fixedAssets, but unless they pull up the original journal entry you can't tell which loan they pair with, and it seems like a stretch for the CPA to track down that the loan was refinanced and hence all the remaining depreciation should be taken now. 

But on the question of refinancing, well no one can predict the future.

Now the Tenant Buyers / or Wrap Around Note payors are REFINANCING and getting ALL new financing which means the underlying Note which we took over SUBJECT 2 is being PAID OFF in FULL.