Heat rises in a home so it "draws" or "sucks" directly at the floor level. 

I painted entire house, new carpet on main floor, original hardwoods upstairs, renovated bathroom, new counter in kitchen, new water heater, AC unit and Gas heat. 

However, I was told that if a room has a heat source and a window it can be considered a bedroom.

What condition is the electrical, plumbing, and heating/cooling systems?

I challenged the auditors assessment and they agreed with the new value.Electric= $50Heat= In December, January, February, and March the highest heat bill I had was $173.  

What kind of square footages, ages of the houses, and types of heat will be helpful for estimating.  

Tenants are very happy with the new upgrades and although I pay the heat this is an excellent cash-flowing property in the short term.  

Hopefully the it will get better when the weather gets colder in a couple weeks and he will have the heat truned on and windows closed.

(After all, this is a heated debate). 

All electrical work got redone from the breaker box to the wiring, new drywall, new windows, kitchen, bathroom, doors, insulated the roof, new plumbing, new floors, new AC/Heating system, new hot water heater, sidewalks, driveway shed was completely rebuilt.