In some cases interest paid on the HELOC can be tax deductible if the funds are used for home improvements.Best of luck from Fort Worth! 

If not, what are property tax sales? 

(It doesn’t pay its own taxes.

If I can park the 388k ($415-27k) for one year at CD rate of 4.5% and then est 300k (after paying cap gain/depr recap) at 3.0% (assume CD rates lower) that interest income of about 24 months net of ordinary income tax is about the same as my current mortgage.Trying to play devil's advocate and think why selling this year does not make sense. 

This is the BEST $100 you will ever spend, and if you listen to Amanda Han's tax book, you'll know it's also likely a business expense for you to write off :) https://biggerpockets.supercast.com/My perfect way to learn from the BP books is to listen to the audio book through the subscription above, then books that really stand out to me I go old school and get the physical copy so that I can re-read it, take notes in the margins, and put post it notes so key points are easier for me to re-reference in the future.

That's my biggest concern.But I should also look at the tax and long term benefits.

Someone can be a brilliant tax person but horrible to work with, and also vice versa. 

I looked into this as well since I'm getting terribly bent over on my w-2 taxes. 

The property I am on they are trying to avoid foreclosure by turning it over to a rescue fund and diluting investor's money.

I also want to learn about purchasing properties with tax liens / bankruptcies / foreclosures.1.