That conversion will not trigger any tax.Unfortunately we can no longer eliminate all of the tax simply by converting to a new primary and living there. 

Both units previously had family living in them.

There are things that need to be done that we simply can't do with them living there. 

We have a long-term tenant who has recently started having a guest live with them.

Ft ranch home with new appliances ( Refrigerator, dishwasher, stove(electric or gas), washer/dryer, microwave etc and contemplating whether it requires and electrical upgrade from 100 amps to 150/200 amps.Currently the HVAC system installed for central heating/cooling is  15 amps)and there is gas water heater.Do you anyone know if this needs to a mandatory upgrade or any recommendations around the same and what it can cost to upgrade electric panel to 150 amps/200 amps?

But am wondering if there is already a quality reservoir of information out there that folks are familiar with.Hi Arjun, I am from Colombia, and I have invested in real state over there, however I have lived the last 6 years in Spain, I exactly arrived when the economic recession started :/ However, living in the South of Spain (La costa del Sol , Andalusia) and observing how the prices have tragically decreased through the years I have finally decided to get into the business here,..

I always visit multi-unit properties during the nighttime and weekends to see what type people live in the neighborhood and in the properties I am considering to purchase.

We always had the water bill in our names.  

Giving reduced rent to someone who will be enjoyable to live with while treating you and your space with respect is worth it.

I find that the market rents in Cleveland are pretty decent and compared to the state that I live in currently all the 3 major cities in Ohio do have a low barrier to entry.