I want to separate the vacation home from my personal assets.

My architect and I sent them over assembly bill No 811 on ADUs and mentioned that the looks to be in violation of the bill quoting the following:"Accessory dwelling units shall not be considered by a local agency, special district, or water corporation to bea new residential use for purposes of calculating connection fees or capacity charges for utilities, including waterand sewer service, unless the accessory dwelling unit was constructed with a new single-family dwelling"They responded saying that this didn't apply to the ADU and quoted the following"(B) For an accessory dwelling unit that is not described in subparagraph (A) of paragraph (1) of subdivision (e), alocal agency, special district, or water corporation may require a new or separate utility connection directlybetween the accessory dwelling unit and the utility.

Makes it difficult to get accurate value because of small sample size.Some infoLocation, affluent west shore suburb of Harrisburg, low crime,  family oriented neighborhoodRanch style, 2400 Square Feet total, everything updated by hvac system (works fine)Each unit has 2 bed 1.5 bath, one is 1400 sq other is 1000Rent is 1450 one side, 1500 the other, renters pay all utilitiesInsurance, maintenance, and yard upkeep total 3000 a yearGood renter clientele, most are doctors or nurses, close local hospitalsBoth have separate driveway and yard  Located in well of neighboorhood in low tax hampden township, taxes are 3500 a yearThe duplex was grandfathered, out of the 400+ houses in the  development, there are only 5 multifamilies. 4 houses down the street sold for between 380-400k in the last 4 months.

The only scenarios where I would include the utilities would be a STR or perhaps a house hack where you cant separate the utilities. 

I would get another electrician out and have them price replacing the box vs the rest separately. 

I'm assuming it is, but was surprised to find I'd have two separate tax rates - one at the primary rate and one at the rental rate.

There was a small apartment built separate from the main house, HOA rule indicates only 1 structure, and the HOA is asking my how I plan to correct this.

Separate entrances, kitchens, living areas, etc.

LOL.I would say do a buyout, then do your 1031.Here is an excerpt from an article I found http://www.exeter1031.com/arti..."...1031 Exchange Structural SolutionsThe partners may either sell their individual interests in the partnership, or the partnership can sell the real property and distribute the cash to the underlying partners so that each individual partner can go their separate way.

@Jana GibbsOhio is a unique state that it requires a separate tax filing obligation in various cities/counties.