STR owners have historically been responsible for collecting and paying Hotel Occupancy Tax (HOT) directly to the city of San Antonio.

This is not tax or legal advice.

Once you convert the former investment property to your primary residence you will then start to convert a proration of the gain from tax-deferred to tax free (according to the number of years it was rented/lived in). 

This property is listed with only $1,320/Year Property taxes in 2023.

I hope the property taxes go away but I don't think it is likely  talk of eliminating property tax in FLA  is that what your saying ?? 

How would I divide the unit I live in between myself and the roommate for tax purposes?

Most don't understand taxes:  For example, a girl with purple hair at my credit union did not understand depreciation, and I did not get into Cost Seg with her because she really would not understand that. 

You will lose ALL tax benefits and owe all the capital gains that would have gone away. 

You can join a "hemorrhoids suffers group" for relief but you can't join a "SubTo Community" to learn SubTo" properly and legally.

(d) retained earnings from depreciation use to lower tax burden.