You're married in 2022 - you file as a couple.

The ADUs have not been a good RE investment. 1) The value added by the ADU addition is often significantly less than the cost of adding the ADU.

A couple big-time development projects has recently gone underway (expansions of  hyper-wealthy member clubs)we're looking to expand into a couple new markets, but we are entirely open to other locations.So I guess my questions are...1-is there a hands-down, by-the-numbers, best location in the US to invest in 2025?

Assuming that's cheaper than going through the eviction process. 

But that only comes into play if you sell the property later and don't 1031...so if that isn't the plan then I wouldn't worry about it now.At the end of the day you never pay more in taxes than you make in income.

Is this the usual process to find land values in the Tucson, Phoenix area??

You had me interested until requirement #1 -ability to respond with more than one word answers.

The short term rental market is alive and well, I am performing better this year than last with no changes in my management.

However with MACRS, the earlier years are still more heavily weighted than the later years. 

@Roman A Sandlermore important than picking a market is having a plan for building a network.just to be blunt, i think a lot of investors pick a random market using a formula like you did, rather than picking a market where they might have some kind of advantage.