This would allow you to indefinitely defer all of the tax if you sold, and use the tax you would have had to pay, to purchase something nicer in an area with a greater growth potential.   

Property Taxes Will Likely Increase After You Move Out•If you have a homestead exemption, it will be removed when you convert the home into a rental.

It reminds me of one of the TAX sale how to traveling freebie events that came to town last spring..

Maintenance and potential repairs will also require a long-term financial plan and setting aside a contingency fund for such expenses.The steady cash flow, appreciation over time, and tax benefits can make a meaningful difference to your wealth in the long term, especially with the principal paydown on the mortgage.However, if managing the property from a distance feels too burdensome, or if you’d prefer the certainty and flexibility that comes with having less debt (especially given the high mortgage rates), selling and using the $100,000 in equity to reduce your loan for your next home may be the smarter move.

@Jerry Velezif a property is owned outright with no mortgages, debts or liens on it, then it can (potentially) be purchased on seller financing. 

Here's a good breakdown of your options for tax collecting starting Feb 1 based on the new regulations.

On top of that, hiring tribal members for construction or operations could qualify for employment-related tax credits.

FYI - not legal advice.If it's not a formal assumption and it's a straight sub-to, typically the seller remain personally liable for the debt if the investor defaults.Essentially, what can the investor do better than the seller after refinancing the property? 

My wife nothing but student loans and car debt.

If anyone can advise or give insight on both greatly appreciated