My only idea; "close it off" in a way that makes it Look like there is a full masonry lined block, when in reality it is just a piece of plywood with a sheet of concrete backer board over it... or something similarly easy to remove when the time comes to sell.Then tell them that it's fully closed and unusable to avoid any issues :D maybe you could even put some sort of decoration or fake fireplace setup to make it look nice?

However, one strategy I think may work is to purchase a large piece of land, say minimum 5 acres and build a unique tiny house (or similar) to mitigate neighbor issues and obtain a CU permit.

•Does your project have any unique issues that might make financing difficult?

I bought furniture and amenities and decorated, then listed on Airbnb What was the outcome?

And they all match.You can't ask the tenant to pay the price for what is a less-than-optimal decorating choice. $200 blinds (plus installation) do not belong in any sort of rental property, of any class.

If you go more medium term you  would not go overboard on decor and selling the area.

Comic book stores attract a unique customer, people who come in to talk and socialize with other collectors.

@David RutledgeDYI cost segregation companies are great and I normally recommend them in situations where the cost is low and it is residential real estate.I normally suggest a full blown study for unique asset types such as mobile home parks and storage.The great thing about getting a study is that you can wait till you file the return meaning you don't need to get it done by 12/31.

Each notice needed information unique to the tenant (their name, address, rent amount without the fees, and their new monthly payment amount with the new fees).

Each deal is unique, and some people may beat the averages, but those generally have some kind of edge (experience, local market insight, etc.) that I don't see in the context of this post.