Does anyone know if the heloc interest would be deductible under the new tax reform given this situation?  

You can only 1031 real property under the new tax reform plan. 

The primary requirement is at least one of the owners is required to be an active pilot.The the FAA Modernization and Reform Act of 2012 (https://www.faa.gov/airports/airport_compliance/re...) resulted in the laws being setup for these types of communities called "Through the fence". 

They just pulled back the regulations on small lending establishments. https://www.thebalance.com/dodd-frank-wall-street-reform-act-3305688

.`(8) APPRAISALS- Any appraisal conducted in connection with a mortgage insured under this section shall--`(A) be based on the current value of the property;`(B) be conducted in accordance with title XI of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C. 3331 et seq.)

It was created by the Financial Institutions Reform Recovery and Enforcement Act (FIRREA), adopted in 1989.

The Patriot Act, the FISA Reform Act, the suspension of habeas corpus, the open use of torture in our offshore penal colonies, the stationing of a combat brigade on American soil, the seas of surveillance cameras, the brutal assaults against activists in Denver and St.

That's not good business for the agent.If you get the chance, you might want to read a bit about what the National Association of Realtors is doing to help ease tax burdens for home owners, to assist home owners obtaining affordable home insurance, levying with politicians to bring tax reform and property amendments to many areas of the country.I hope this helps you.

I don't operate in that market; so, I can't tell you for sure.Right now Memphis is undergoing public school reforms where many of the municipalities are building their own school systems.

The reform is complex, and there are a lot of unknowns at present.