Du skulle behöva använda en UNION (faktiskt UNION ALL) i det här fallet.
select a.name as account_Name,
p.description as property_DESCRIPTION,
p.address as property_ADDRESS,
null as vehicles_DESCRIPTION,
null as vehicles_MAKE,
null as vehicles_MODEL
from Accounts a
inner join Properties p
on a.accountid = p.accountid
UNION ALL
select a.name as account_Name,
null as property_DESCRIPTION,
null as property_ADDRESS,
v.description as vehicles_DESCRIPTION,
v.make as vehicles_MAKE,
v.model as vehicles_MODEL
from Accounts a
inner join vehicles v
on a.accountid = v.accountid