Each apartments had a second room for storage,I think they were asking 375k. 

I didn't know code anywhere allowed more than one device to vent to a flue.

The definition of a dwelling unit under 280A(f)(1): The term “dwelling unit” includes a house, apartment, condominium, mobile home, boat, or similar property, and all structures or other property appurtenant to such dwelling unit.Merriam-Webster: Definition of appurtenant 2: Auxiliary, AccessoryDefinition of accessory 1a: an object or device that is not essential in itself but adds to the beauty, convenience, or effectiveness of something elseDeeds don't matter. 

Can I do 1031 from a single family rental property into self-storage property?

Can I 1031 a single family rental property into a self-storage property?

DETAILSSFH: 2 story, 2bd, 2.5 bath, 1900 sf, 2 car garage, additional shop or storage area, river view (flood zone)Estimated current market value:  $5-600K Comps have been tough as it's a unique area with limited comparable properties for sale.

I think the most important takeaway after follow local and state ordinances would be to ensure that the devices are maintained and replaced when needed. 

I’m interested in Mobile home parks and self storage. 

How good of a tenant they have been will dictate how much you are willing to help them transition – you could offer storage or help to find a new place or deposit help.

When buying or developing self-storage facilities in new markets it is so important that you understand and underwrite for new supply and zombie (as i call it) supply.