You have the ability to sell while limiting your capital gains tax because you lived in 2 of the last 5 years. 

So if you have the property for a total of 10 years, moved in at year 8, little value or tax advantage.

Repairs made while the property is your primary residence are not deductible, but improvements can increase your cost basis, reducing future capital gains tax when you sell.

However, there is no specific holding period contained in the tax code or regulations and there is no "safe harbor." 

I do intend to stay close to home - but home provides only annual opportunities and I’m looking for year round possibilities with tax deed properties. 

@Andrew Slezak Opportunity Zone (OZ) investing allows you to defer capital gains taxes (e.g., from crypto) by reinvesting the gains into a Qualified Opportunity Fund (QOF) within 180 days.

And must be pretty significant unreported income if it would have caused $45k in state tax liability.You advised your client to wait past the expiration of state statute.

Tampa can work, but yes, taxes and insurance are higher and might keep cash flow tight.

No personal income or tax returns are required.

Then rent the bigger home out using a property manager, allowing her to possibly cash flow and maintain that asset and let it continue to grow in value.Encourage her to consult with a CPA or tax attorney to explore the best strategy tailored to her situation.