Las Vegas you could include as a distant LA suburb almost depending on traffic right or quick 45 min flight.

.**)There are 4 property tax classes in NYC as below:Class 1: one (1)  to three (3) residential unit propertiesClass 2: Three (3) or more residential unit property including cooperatives and condominiumsClass 3: Utility Company Equipment and Special Franchise propertyClass 4: All other real propertyTable below is the tax rates for each class for 2017 fiscal year.I believe that this rate is changed every year, and I confirmed that the tax rate for class 1 for 2018 is 20.3850%. 

Do they base it off the other rents or is that unit not included?

Yeah, my sister went to see some, but honestly, most of our offers (including one of our triplexes) were made without seeing the property.   

We have put approximately 50k into it including new kitchen, new bath, new windows, new paint, new lighting, plumbing work, new deck, moved driveway to side street.

However, my CPA calculated the deferred gain to include the higher priced property I exchanged into. 200k original price. 300k sold price40k depreciationReplacement property $400kDeferred gain amount is $240k.

I was considering a full security deposit refund (including pet deposit), paying for movers, offering my Realtors services and $2,000 cash. 

The best books I've read about commercial real estate include "The Best Real Estate Syndication Book Ever by Joe Fairless" and "The Real Book of Real Estate by Robert Kiyosaki" Even if you're not trying to syndicate anything, read the first one because it'll teach you a ton about buying commercial sized properties.

Seattle currently includes 'source of income' as a protected class when considering tenant applicants. 

The property owner redeemed one of his properties that were included in MD tax sale.