Originally posted by @Dave Foster:@Scott L. and @Carl Fischer, unfortunately simply 1031ing and buying in a state with a lower tax will not help @Ouman You as long as he lives in CA. 

Originally posted by @Dave Foster:@Jay Hinrichs Well said.  

Do you have any suggestions for where to find the specifics on those requirements besides engaging with BDS about a specific address, which is how they seem to prefer interacting?

Is there anyway to make the tenant and myself happy in this interaction?

I joined bigger pockets to network with other investors and hopefully interact with experienced investor who can help shorten my learning curve as I build a portfolio. 

Look forward to interacting with you all!

Thank you @Jay Shapiro and @Dave Foster for the very detailed reply!  

Though there are some creative solutions to this and other issues - Fellow BP member  @Dave Foster is the man to talk to about the 1031 side of things, and he has a lot of tools at his disposal to help with all of the above. 

@Dave Foster thanks much for the advice , I will definitely have to noodle on it a bit more.

@Dave Foster knows this stuff inside and out.One important thing, talk to the lender you plan on using and try your best to get the replacement property under contract as soon as possible after your closing, possibly before, and certainly before your 45 day identification period if at all possible.