Property owners get an annual update on their SEV & Taxable Values with their city property tax bill, typically sent in December.So now, the city assessor tracks the SEV, but homeowners are taxed based upon the capped Taxable Value.

I'm guessing though that since the IRA owner isn't allowed to take out a salary, perhaps the SDIRA LLC will be required to hire employees? 

Otherwise, you'll have to get tenant & owner manual opt-ins for everything with little, if any, control.

For property owners in this area, what have you seen in terms of supply and demand. 

If it's zero, put in a zero, line through it, or something.If you don't use a manager, line through the entire clause and then you and the renter should initial the beginning and end of the line as proof it was agreed to.NHG  (D) As used in this Lease, Landlord’s “Authorized Management Agent” means ______________________________, address:___________________________,who is also authorized to act on behalf of Owner for the purpose of Service of Process and accepting Notices  NHGYes, you would check the line next to the form(s) of payment you accept.

I am a property owner in Brazoria County Texas. 

Live in one unit - It's a great strategy when using a bank for financing as the down payment and interest rates are more favorable to owner occupants.  

So the added cashflow to property owners it they are willing to become the developer and increase density that tactic could help more owners stay than could otherwise afford to stay. 

But for many people, it is one of a number of sources of deal flow, to add to MLS listings, wholesalers, direct owner outreach, auction, etc.Assuming you are specifically talking about sheriff auctions, just make sure you familiarize yourself with the general procedures for the auction.  

Alternatively, your sibling might use a 1031 exchange to defer taxes by reinvesting in like-kind properties, though this doesn't directly fund a primary residence.Other ideas include leveraging a HELOC on the rental properties for the down payment, taking out a 401(k) loan, structuring an owner-financed agreement, or a lease-to-own arrangement.