I do color on all my walls so repainting is somewhat more involved but I think it is worth it compared to tenants having white on white in white.

You don't want to repaint in a year or two.

@Eva Salas Depending on how long they are there and how much they smoke, a deep cleaning, priming (with Zinsser), and repaint may not prevent the toxins and resins from leaching back to the surface.   

Of course the entire house will have to be primed and repainted.

Once dried out, they replaced sheetrock and repainted, evaluated the wooden floors and were able to sand and restain them (and are happier with the new color), and of course fixed the pipe/furnace.  

The roof and exterior paint are about five years old and the interior of the house was re-painted this week.

Perhaps repainting a color that downplays the ruddy tones of the cabinets and brings out the wood grain in the cabinets.

I know the storefront needs to be re-painted at least.

Rarely do I re-paint ceilings. 

It is likely I would have to repaint in a few years so would that affect the depreciation period of the pre-rental painting?