So after paying taxes, closing costs, commissions, rehab, utilities, insurance, buying side closing costs, and any addition costs, that's when you split your profit 

You also need to understand from your local zoning/planning authority how difficult it would be to split the lot, and if you do, how expensive it will be to connect to utilities etc for any additional mobile homes you try to set up. 

Whereas before all of this happened we had very few shared expenses besides the rent and the utilities, now most of our expenses were technically shared so it just made sense to do it.. 

Utility costs?

Is there a way I can still charge utilities to the tenants on the second floor?

The tenant applied for social service assistance, utility assistance, etc., and they never missed a rent payment. 

Did you include utilities into your calculation (water/sewer), lawn/snow removel, capX, and repairs into your rental budget? 

If you pull comps and write your letter, the appraisal does not have to change his Opinion of Fair Market Value, however he should/has to within the report address why your sales were not utilized and or why they are not considered reasonable comparable alternatives.

Most cities and counties have strict rules for parks, setbacks, utility connections, fences, parking, etc..  

@Michael BrunnerIn an SFH here in Madison and surrounding area, I would expect the tenant to pay all utilities (Heat, Electric, and Water).