Selling 96 Unit Complex; Need Help With 1031

[Jose Sanchez]

Hello I just had a question for the Bigger Pockets community. I know someone personally who is selling a 96 unit apartment complex for quite a bit of money. But he doesn't understand the tax code and I don't either so I wanted to see if you all would be willing to help me out. He wants to use the money to pay off all of the real estate loans that he has and then use the remainder to build another apartment complex with 60 units and also buy a condo in Miami to AirBNB it and make some profit off of it. But I believe that he will still have to pay taxes on the amount that the property is sold unless he fills out a 1031, but I can't seem to wrap my head around the rules. If anyone could help us out that would be amazing.