This could be considered a 'Not for Profit' rental in 2023 because in your own words 'I just chose not to rent them out' and 'I did not rent the units out or advertise them.'
You also indicate you would like to repair the driveway outside before renting them again, however you haven't done that for at least a year. Timing does make a difference, in other words the dormant or vacant period is not allowed to go on indefinitely. Temporary in tax terms will not mean a year or more for vacant or idle.
It could be considered a 'Not for Profit' rental in 2023. The information next is also from Publication 527 (page 25):
If you don’t rent your property to make a profit, you can’t deduct rental expenses in excess of the amount of your rental income. You can’t deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year.
Where to report (any rental income). Report your not-for-profit rental income on Schedule 1 (Form 1040), line 8j. If you itemize your deductions, include your mortgage interest (if you use the property as your main home or second home), real estate taxes, and casualty losses from your not-for-profit rental activity when figuring the amount you can deduct on Schedule A.
Presumption of profit. If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit.
I would advise to change or convert the property to personal use in 2023, (date can be 01/01/2023) and then add the property back in 2024, if you resume the rental activity after your capital improvements.
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