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I've never had an insurance company even ask how old the water heater is or to see a copy of the inspection. But I don't know how it's done in FL. Usually our inspectors will point out the age of the water heater, but if it's functioning and not leaking they won't go beyond that.
Sounds like your agent is playing it safe. Tell her if the buyer requests it you'll do it, but that's only if you feel generous. you don't have to fix anything, but not fixing something allows the buyer to cancel if they so desire. Just something to consider.
*I'm a licensed realtor in AZ, but I didn't sleep in a holiday inn recently.
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