Cashing out of rental property - Reduce taxes

[Steve Maye]

In the next year or so I think we will be selling our 2 rental properties and our primary residence to buy our retirement home.   I want to explore ideas on how to reduce my tax burden.

 We want to buy a home with plenty of land.  It dawned on me that I may be able to purchase land as a like-kind exchange for our rental property and somehow subdivide a couple acres to build our primary residence.

Does anyone have any input that can help me?