How can we be "changing" the basis if basis was never reported to begin with (as a filing obligation didn't exist).  

I think we should assume that the proposed new tax will be in some fashion an addition to the existing tax already imposed (i.e., the one posed at ordinary rates, not capital gain rates). 

I have my business banking with my existing LLC that holds my homes.

Each of these impact fees will be the portion of ADU vs. the existing structure. 

On landscaping we used existing plants and made something out of nothing.

By blend coat, I mean just painting the part of the wall that has obvious wear and dirt smudges and then blending that layer into the existing paint at the higher part of the wall and therefore avoiding doing cut-in at the ceiling and/or the ceiling, since the colors all match.

We had the existing tenant sign a new lease prior to closing at $1050 per mo, tenant pays all utilities including water and shovels/mows. 

I checked the county zoning ordnance and that classification did it exist.

We’ve talked for some time about building a new or rehabbing an existing home together.

I agree that in most cases you can buy an RE with an existing ADU for less money and effort that paying someone to build one for you  However, a lot of people already own an RE that can have an ADU/JADU added, there are not a ton of RE with ADU for sale otherwise comps would be easy, some investors plan on saving money via a more active role in the ADU construction, and building your own ADU lets you select the lot, quality, design, etc.