Once I have rehabbed either a rental or a single family and want to list / sell it, what is the easiest way to pull comparables if I’m not a Real estate Agent and don’t have access to the MLS ?

I called my local title company, and asked them who (a person) was the easiest banker to do business with.

What happens with the "gifted" equity from a tax standpoint and what happens if I decided to sell?

Normally an HOA would need to either sell or gift any common property before dissolving.

If the borrower is still paying the principal and interest payments, the easiest thing to do would probably be to just keep track of the accruing late fees and add it on to the payoff demand when they go to payoff the loan. 

@Joe Splitrock deferred taxes due to depreciation offset is still a great gift.

IRS allows $15k gift per person per year.

I believe you'll need to gift her funds, but that is typically reserved for down payment assistance and regulated by FHA.

The ARV can come from a realtor using comps is the easiest way for you to get one.

Obviously I would like property to cash flow without the garage conversion but this is 2019 in St Pete and that isn’t the easiest thing to find.