1031 from CA to TX, how to do?

[AP Horvath]

Hi there,

My elderly father owns a home in an affluent part of Northern California. He purchased it in 1982, so it has a low basis (and tons of deferred maintenance). He'd like to fully retire and sell it and then to move to Texas. He'd like to buy a condo (to live in) + some commercial or multifamily with the proceeds.

He says that California real estate taxes will take a massive chunk out of his gains and won't recognize such a transaction (SFH to condo+commercial) as a valid 1031 exchange.

Anyone familiar with doing 1031 exchanges across states and types of real estate?