RTR estimated taxes at $6,400, but the actual tax bill came in at $14,300—a staggering 2.23x higher!

You need to figure in taxes/insurance, vacancy, repair, utilities, and capex.  

The owner is estimating that the Tax Map Key will be available in 10-24 months. 

Intangible assets like goodwill or tangible personal property (e.g., equipment) are excluded from 1031 treatment and are taxed separately—goodwill is typically taxed as a capital gain, while equipment may be subject to depreciation recapture taxed as ordinary income.To minimize taxes on the sale of the business, consider strategies such as Opportunity Zone investments, which defer gains until 2026 if proceeds are reinvested in a Qualified Opportunity Fund (QOF), or structuring the sale as an installment agreement to spread taxable income over multiple years.

tax lien or tax deed

https://www.biggerpockets.com/forums/51-tax-legal-issues-con...

It allows potential tenants the flexibility to explore a property at their own pace while still having the expertise and guidance of a realtor at their disposal.That said, I’m curious about your thoughts on this approach.

They get a yearly depreciation deduction on their taxes for the house and may have nearly depreciated it to $0.

Is an IRA subject to capital gains tax?

This is not tax or legal advice.