Maybe you could give me some knowledge in the other process of this market, lending and acquiring properties.

Also, talking to local mobile home dealerships may give you some insight into the process and more information. 

How are you plainig to pay for the sub-diving process?

David, rental income is passive income.Placing your rentals into an S-Corp usually doesn’t make sense from tax standpoint because you will be exposing all of the income to SE tax.If you have a portfolio of rental properties that you do manage yourself - you could set up a property management company and charge PM fees, this income will now be considered “earned” and eligible to contribute to a retirement account.

That's a pretty sizable chunk of money, so my partner and I are trying to think through the best way to structure the selling process, and I'm wondering what you'd do in my shoes.

My mom has no existing mortgage or any form of lien on this property.We accepted a seller financing offer, and are currently under the closing process.

NOI/variance, weekly leasing updates)- Tenant screening process (what software do you use to vet tenants and set them up once they are approved, how do you keep track of marketing/, do you handle lease preparation, how do you handle tenants that pay rent late (or not at all), etc.)

Your greatest challenge is going to be running this management company without the appearance of co-mingling all of the LLCs together.Bear in mind that one of the things that you'll be doing here is converting Passive Income to Earned Income via the Mgmt Company and that will be subject to self employment tax whereas had you left everything in the property LLCs, you'd have only passive income. 

I am going through a similar process now,

There actually is this weird scenario, just past goldilocks, and closer to Alice in Wonderland, where the economy keeps chugging along…. slowly, household incomes crawl ahead, corporate earnings play duck duck goose, unemployment (usually) rises and inflation stagnates.