Section 1031 and 121 Hybrid

[Cody Anderson]

I recently learned that if you owner occupy a residence for part of the 5 previous years before sale, and you rent it for the remaining time, you can calculate the percentage of time the property was owner-occupied (and thus qualifies for the sec. 121 primary sales tax exemption of up to $250k for single filers) vs the time it was being rented (which qualifies for 1031 exchange) and claim both benefits. 

https://hcsequity.com/blog/combining-1031-exchange-with-121-....

How does this work for a multi-family?