A reasonable modification refers to a physical change made to a rental unit or common area that allows a person with a disability to fully use and enjoy the premises.Examples of Reasonable Modifications:Installing a ramp or grab bars in a bathroom.Lowering countertops, peepholes, or light switches for wheelchair access.Widening doorways or removing carpet for mobility devices.Adding visual doorbells or smoke alarms for tenants who are hearing-impaired.Landlord Responsibility:The landlord must allow the modification if it’s reasonable and necessary.For federally funded housing (like HUD or Tax Credit properties), the landlord is usually responsible for the cost of the modification.For private or market-rate housing, the landlord may require the tenant to pay for the modification and restore the unit to its original condition upon move-out (if the change affects future marketability).The landlord can ask for plans and proof that the work will be done safely and professionally.Tenant Responsibility:The tenant is responsible for paying for and arranging the modification (unless the property receives federal assistance).The tenant must obtain the landlord’s approval before work begins.The tenant may be asked to restore the unit when vacating, depending on state or local law.Best Practices for LandlordsRespond to all accommodation or modification requests in writing and in a timely manner.Keep a Reasonable Accommodation/Modification Request Log for compliance records.Train leasing staff and maintenance teams on Fair Housing requirements.Post a notice or add a clause in your lease about Fair Housing rights for transparency.Final ThoughtsReasonable accommodations and modifications are not “special treatment” — they are legal rights designed to ensure equal access to housing.

Emily,My best advice is team up with a Mortgage Banker who specializes in DPA, CA (County & Federal) Gants as well as specialty progams.

So if both sides are about the same size, roughly half of your gain could be deferred, and the other half would be taxable since it’s for personal use.Later on, if you hold the property for a while and eventually convert the whole thing to your primary home, you might be able to combine the 1031 rules with the home sale exclusion under Section 121, but that takes careful timing and planning.It’s definitely worth mapping out before you sell so you don’t miss any opportunities.

kind of risky if your loan goes bad your still paying on your heloc.however its how most lenders operate they have a LOC somewhere or like banks that get federal funds then they lend for more than it cost to borrow.I would think  yoiu would need fairly big line to make this owrth the risk and time etc

Hey @Scott Green,From a tax perspective, keeping your mortgage might still work in your favor since the interest is deductible against your rental income, lowering your taxable income.

If you're in the 35% tax bracket, that could equate to $35,000 in federal tax savings!

When you sell it on terms, each payment you collect typically gets split between principal (which just lowers your note balance) and interest (which is the taxable part).I’m not an expert on the accounting side, but I do try to stay open to learning more about these things as they come up, especially as I dig deeper into different parts of the land business.One tool that helps is a simple amortization calculator like Bankrate, it shows how much of each payment is interest vs principal.Also, IRS Publication 537 is a solid starting point for understanding how installment sales get reported.If nothing else, keeping clean notes and setting up a system early makes tax season way less painful and eventually bringing in a CPA who “gets” land notes is well worth it.Here's various resources that could be useful to you...Books (For Foundational Knowledge) 1.

Federal case — Trademark disputeSource: U.S.

Ask yourself, why would the federal government pay MORE than market rent and waste our tax dollars?

The IRS generally treats that as taxable income, and you’ll also get hit with a 10% early withdrawal penalty on top of the regular income tax.