Compare that to the performance of a new property (with that equity unlocked but also with a different interest rate as @Katie Ripp said).

Either way it would be a grey area, selling a house with a different amount of units/bedroom/bathroom seems extreme though. its an auction site, I have seen auction sites miss the fact there was additional lots in a sale.

Zoning codes and definitions are different by zoning entity.2. 

Yes, you can get a HELOC on your primary residence.

planning to list them for 2024 taxes as 6 different properties and when rehab will be done , I will get all 6 deeds, can I sell individual condo and 1031 based on basis I will show?

Hey Andrew, Real estate has so many different avenues you can take.

I’ve run the numbers on several different MHP development opportunities and I have always found an RV Park would be worth more on the same land for the same cost usually.

How is it different than having a multifamily property or SFH will S8 tenants?

It is a different matter that the better route is to  amicably negotiate out of the lease.

@Kevin Wood: For those temporary and permanent differences accounts, move them to Other Income and/or Other Expenses and see if you the reports works for you.