I have a company that builds unique European-style cabins.

Any other things I need to consider in this type of transaction tax-wise or compliance-wise?

I get where y'all are coming from in terms of "be happy you've had a long, stable tenant," and yet I want to point out they have greatly benefited from being in the building this long as well.  

It included similar "loss of rental income", same liability limits, included building code upgrade, vandalism and even 10% for water damage and 5K for rot.  

Now that I have 12 units completely installed I am working on converting another 2 buildings with 9 more units.

Her story of success is inspiring and she has certainly sacrificed in building her current portfolio. 

@Kelsey Vander Meulen a good contractor who does new builds would be able to give you some more information on what's allowed.

Since the properties are in our LLC, would the same capital gains tax rules apply or no?

Repair my credit, build capital with W2, continue to educate myself, make smarter and educated steps.

Are there building restrictions?