There are two exceptions: Nonqualified use does not include any period of such use that occurs :(1) any time during the five-year period ending on the date of sale that occurs after the last day of use as a principal residence, or [ Meaning, of last  5 years, if you  rented a property of last 3 years does not trigger non qualified use, but in the last 5 years, if you first rent for 3 years and then move in for two years as a primary residence, 2/ 5 years is non qualified.](2) any time (up to two years) that the taxpayer is temporarily absent due to change in place of employment, health, or unforeseen circumstances. 

I am already aware of the city's health department requirements of property registration.

Stable income, health insurance, free collage, and The 0 down VA home loan that can be used on a building with up to 4 units.

Her health is good (meaning they would be waiting and paying for a while)2. she owes too much on the house3. the house isn't worth enough to justify the labor hours required to service the client

They have no state income tax and their fees for vehicles as well as auto insurance and health insurance are extremely low.To qualify as a resident of South Dakota, one needs to go to the state, stay in a motel one night and go to the Department of Motor Vehicles the next morning.

I am friends with this tenant (she used to be my neighbor until her husband's health meant they had to downsize.)  

So everyone understands.... she is in good health.

What is a Health Hazard Eviction?

We decided because of health issues not to build and to sell.

Always place the health of your business ahead of the individual.