Get two separate appraisals - one for the land, and one for the mobile homes. That will make it clear to the tax man that your real estate is worth less than the total purchase price (e.g. that the mobile homes account for a good chunk of the value you are paying for the property). Then parse your mobile homes. Homes have to be depreciated over 27.5 years, but not the appliances in them, and not the carpets in them, and not the deck outside, etc. You’ll find you can depreciate parts of the mobile home much more quickly than 27.5 years. (I believe appliances, carpets, and decks are all depreciated over 5 years - but get yourself a CPA.) But of course, put the homes on RTO agreements, and get out of the housing business.
You’ll send your house taxes on to the new homeowners, and ‘only’ be left with your diminished real estate taxes. (BTW - your real estate can be similarly parsed-out and depreciated more quickly - roads, well houses, signs, fences, etc. Again, get yourself a CPA.)
To your continued success,