If it is removed, the drain must be sealed to prevent rodents and/or sewer gases from escaping into the unit.The bathroom must have an open able window or an exhaust fan for ventilation.The hot water tank's pressure relief valve must have a discharge line extending down to six" from the floor.The flue pipe leading from the furnace and hot water tank must be sealed where they enter the chimney.

To be conservative in our analysis, we will use the acquisition price as the assessed value in the case where the present assessment is obviously low (due to repositioning).In some locations there may be limits w/r to how far the assessment can be increased in a single year, which may give a little short-term relief, but I would still perform your analysis with the assumption that assessment will catch purchase price / value of the property.Unfortunately, when things are reversed - the tax assessed value is {significantly} greater than the purchase price, the local assessor is not as anxious to lower the assessed value.

Are you in a disaster relief area?

It seems that on every turn over, I give up a few days which I am not gaining monies on anyway and this gives your tenant a bit of stress relief. 

applying to the state for rental relief from defaulted tenants seems more realistic, but from what I see in the northwest the funds that will ostensibly be allocated by the states are anemic relative to projected outstanding rents.

Active duty military are covered by the Servicemembers Civil Relief Act which in some cases can delay an eviction for active duty personnel but it will not prevent one. 

If you think that you want to evict, you should ask your attorney whether the Soldiers and Sailors Civil Relief Act would prevent an eviction of an active duty sailor while he is deployed.This is not legal advice

@Cathy Song, From my experience of being a landlord, and getting like 20+ tenants are on rent relief-- it doesn't many how much free rent someone gets-- the tenants stay the same people. 

Its a relief to now that the work will always be there where I left it, but the reason (my family) will grow older and before I know it, they'll be adults.

The only negative with military is some of the turnover and their ability to be released from the lease due to the Servicemembers Civil Relief Act.