To proceed without assistance in this matter would be a huge mistake.

Any advice for how to proceed?  

Say you want to do a 1031 exchange of the $300,000 proceeds (no debt) of the sale of a property, and let's say that the $300,000 includes a long term gain of $100,000.

They don't leave, you start eviction proceedings.

Once the property is legally deemed abandoned, proceed with the standard move-out procedures.

You still have to wait 120 days from the first missed payment to file than another 60 days for proceedings,(Dodd Frank) minimum, if the borrower files a bankruptcy in that time frame everything stops immediately until the bankruptcy is ruled on.   

Occasionally an issue comes up that I don’t know the best way to proceed with and then I post in the forums.

The down payment for the first property will be:$400,000 x 25% = $100,000If the property is appreciating at 8%/Yr, how long will you have to wait until you have sufficient equity that the proceeds from a 75% cash-out refinance will cover the down payment on another $400,000 property?

I suspect a jurisdictions will proceed with zoning rules that meet their goals without any significant consideration of Sb1033.  

My question is, does the fact that we rented the home exclude us from being eligible on not paying taxes on the first $500k proceeds from selling after two years?