Outside needs some brick work in a few places (pointed up).Tenants pay own heat and electric ( forced hot air) Flat tarred roof.

Outside needs some brick work in a few places (pointed up).Tenants pay own heat and electric ( forced hot air) Flat tarred roof.

You get a submeter installed just before the supply wire to the electric panel of the second dwelling .

@Joe Hamner The assessed land value does NOT mean that you will have no depreciable basis and everything will be assigned to land (not depreciable).Getting a cost segregation study done will break out the 15 year depreciable assets (landscaping, pavement, fencing, site lighting, etc.) from the 27.5-year infrastructure assets (septic, water, propane, electrical, etc.).

What about House Meter for electric?

I know my electrical utility also has a special procedure designed for landlords where I could (though I usually don't) have an address set up to automatically switch back to me when the tenant's "stop" order goes through. 

Existing tenants love the place and want to stay, so only upgrades I'm making are to electrical, plumbing, roof. 

Can you share the technology that you are using - software/apps, electric lock systems, rent collection service...etc.

None of these guys have a lease and they do not pay rent and they "borrow" electricity from the tenant in the front house, told the tenant in the front house has removed this access. 

The special assessment will be in the range of $35-45K and it will cover new balconies, pool, parking lot, electrical stuff, etc.Obviously, its huge expense and I would like to know if its tax deductible or not?