Design Development  Construction DocumentsThe design requirements will include but not limited to:   Installation of new plumbing and electrical systems with separate electric metering for each unit  New gas top –vent gravity natural gas wall furnace and air conditioning system.

If you own commercial properties as a business you may be able to claim the ITC under section 48, but it would be important to ensure that the properties are zoned commercial and have commercial meters (not residential) and in this case the tax credit would apply to the businesses taxes not your personal taxes.

@Chris Connery I think it depends on how you have them metered.

@Gareth Fisher Things might be different in PA, but her in my area (MA), electric baseboard is the cheapest to install, but by far the most expensive to run.I have had retail buyer clients who have said that they would not even consider a property with electric baseboard heatI'm a fan of mini-splits (on your tenant's electric meter!)

The water is not individually metered, so I'll have to pay that. 

I'm including water/sewer as there isn't two meters. 

Metered seperatly at tenants expense. 

I'm going to be a bit of a contrarian to the above posters, but let me first qualify my post by stating that your market will determine what you should do.We frequently install en-suite laundry in our units - in fact, we have removed common coin-op laundry in most buildings of 6-units or less in favour of en-suite laundry - for the following reasons:electricity and, in most cases, hot water costs are transferred to the tenant;where water is sub-metered, water costs are transferred to the tenant;high-efficency residential laundry machines are about half the capital costs of commercial coin-operated machines;we can command $30 - $50/month in additional rent with en-suite laundry;by installing our own machines, we know they are installed property, with catch/drain pans and {going forward} leak detect shutoffs; andwith en-suite laundry vandalism of laundry machines has been non-existant ... and if a machine is damaged, we know who is responsible.We have a good rapport with a couple of local appliance suppliers and get called whenever they have "dinged and scratched" units to unload ... a small, cosmetic dent in the side of a washer - which will never be seen when it is installed in a laundry closet - can be worth a 40 - 50% discount.  

Does it make sense to sub-meter the property and divide utilities, because I do not want to have all utilities in my name, now and in the future when both units are occupied by tenants?

Lots smaller probably due to the age...Guessing if you got gas bills its on master metered gas.