I think she may be a bored house wife but she's more of an ex-lawyer who has enormous anxiety about her quasi gifted, quasi autistic child and needs to convince herself she is protecting him.  

In addition to the cost of the window unit, I would get them a gift certificate to Baskin Robbins or Coldstone Creamery or other place for something cold.

We try to do something at least twice a year for our great tenants, like a gift card around the holidays and cards around their birthdays.  

I suggest you offer upgrade as part of a lease anniversary gift.

My tenants had a baby so I sent them a $25 gift card to baby R us when they told me there where pregnant and then bought another $25 of baby stuff when their daughter was born.   

Makes no difference to me at the end of the day.Whereas most of the landlords on this forum are doing their level best to maximise every penny from a tenant, I'm not exactly poor, I don't need to extract every penny out of tenants.We did have a couple move out this weekend, they spent two years with us, and not only will they get all their deposit back, we will send a house warming gift also.

I have already gotten them a welcome gift bag prior to them moving in- since they just had a baby, I got them a baby outfit, a large wall decal for the nursery, and baby cleaning supply..

I totally agree with you that there is no point in giving someone a tax free gift every year, however I think my family member finds the prospect of multiple simultaneous vacancies a little overwhelming.

To participate one must have vision...and $10,000 (right off your taxes as a gift)...many wealthy do to lower their tax bracket.

They do have a natural "gift" for protecting their pack/territory.