Changes made to property as a renter

Do the changes made by the renter go with them when they move? For example, If my sim moves into a property and there aren't toilets, do those toilets add to the property value or the sims income when they move out?

I ask because I've moved my sim into an unfinished rental and as I build it out, my sims pays for the upgrades, but I'm wondering if they will stay with her when they go or only what was here before she moved in will remain after she goes?