Does paying off a HELOC qualify as a Roll Over for Tax Purposes?

[John Thomas]

I am a new to the forum and had a Real Estate / Tax Question.

I recently received an offer to buy out my 19% position in a commercial office building. I wanted to use at least part of the money to pay off my HELOC for my personal residence. I wanted to know if this would qualify as a Roll Over with the IRS. I wanted to make sure I wouldn't get hit with capital gains or some other issue that was unexpected.

Thanks in advance,

John Thomas