My Mom is quite independant in some ways but mostly I think not ready for living alone. What are the qualifications of independant living?

My 86 yo Mom is a Vaper of tobacco. She is obsessed with this and does this everyday, all day from morning until she lays down to sleep. At my home, she is not permitted to smoke in my home but sneaks it whenever she possibly can. Her new game is shutting her lights off in her bedroom when she is going to bed, opening the window in the dead of winter and blowing her vape outside the screen. I have caught her 3 times in the act this past year alone. I know she is doing it inside her bedroom because it stinks like vape smoke. We have had very specific conversations about this rule in my house but she really does not care. So, she said she wanted to move to an apartment. I told her that that was not possible. I explained that her next step is independant living or assisted living. I am pretty sure she has Alzheimer's but she refuses to get evaluation saying I am crazy. She has left the faucet running and walks away, she put the microwave on for 17 minutes for a small dish of frozen vegetables and nearly started a fire in the kitchen. She refuses to take her cell phone when she takes walks around the neighborhood. I do not think she is able to live independantly anymore. She has been covering up her "slipping" for at least the last 10 years. She would sooner lie to you than admit that she is slipping and needs your help. This has made it very difficult for us to help her do anything. So, if I could ask any of you out there, do you think my Mom is independent living worthy or are we looking for assisted living?