That is a consideration.A greater consideration is that in order to do a valid 1031 exchange the tax payer for the old property must be the same as the tax payer for the new property. 

You have earned income within Georgia and will be responsible for paying state taxes on the income earned within the state.It may also be possible that when you sell the property, that the title company will require withholding done at the time of closing and remit it to the state which you can claim as withholding / tax payment when you file you Georgia non-resident state tax return.Best of luck.

If property tax payment is missed, the IRA account owner becomes personally responsible, which violates IRS rules. 

Doing this haphazardly can trigger a lot of tax payments. 

The other factor here would be that, The IRS states that, to do a 1031 exchange, the taxpayer for the property you are selling has to be the same for the replacement property.  

You must set standards and stick to them or tenants will walk all over you.Another example of a lazy person living off the taxpayer's dime and then acting entitled.

The use of the plural in Reg § 1.469-9(c)(4) indicates that both spouses on a joint return are considered qualifying taxpayers if one spouse separately satisfies both requirements of RE pro. 

That's 15% on the sale of your property.  1031 exchanges are extremely difficult to accomplish for a non-us tax payer. 

@Ana Vhan - The IRS needs to see the same *taxpayer* on both sides of the exchange.If you file jointly, and your trust is disregarded, you should be able to take title in the name of the trust.Your tax professional can confirm, and your QI can support that decision.

Document your hours using a log.There are court cases of taxpayers not having a log and their position was thrown out resulting in added taxes, penalties and interest.