I spoke to my CPA and she has a great plan for me to reduce the taxes I owe because of the amount of write offs we have so far.

If you're going to go the "detached apartment" model, then be aware that: 1) you will have a very hard time selling the park at the end of the movie (so you may be stuck with it forever) 2) you will have a hard time getting a loan on it as 99.9% of banks would put value on the homes 3) your expense ratio will be much higher as mobile homes need a ton of repair and maintenance to keep humans in them under habitability laws 4) your management stress will be exponentially higher.That being said, I think of the guy with a park in Alabama that has 100 lots with 100 POHs (100% park-owned homes).

Galvanized pipes are prone to interior rust andcorrosion, which reduces water pressure over time.

I made an offer to pay a reduced sale price now with a note to make up some of the difference once the tenant was back to paying the full rent.

People in deep general depression and stress-related cognitive dysfunction, age-related dementia, paranoia, schizophrenia, all kinds of things.

If you really want to reduce your taxes do what I did three years ago........................leave California!

Not a direct answer to the OOPs question, but on reading some of the posts I just wanted to mention  that "reducing services" is a thing and that rent should be reduced accordingly....  

“The Tax Code isn't out to get you—it actually presents opportunities to reduce our taxable income.” - Steven LibmanThe Tax Benefits You Need to Know AboutJordan has been a tax partner at a CPA firm that’s been around for 25 years.

There may be extended periods of time where it feels like nothing is happening, but then suddenly you find what you are looking for and everything is okay and you wonder why you ever stressed or worried about the outcome in the first place.

Am I sh** out of luck or do I have justification in asking for reduced rent next month to cover the cost to replace?