There are a few reasons for this but the main driver is the fact that in Georgia the county tax commissioner has an implied lien over ALL real estate owned by a given taxpayer, not just the property or properties with overdue taxes. 

This requires that the taxpayer has owned the home and used it as a primary residence for at least 24 months out of the previous 60 months.

So it's a ready action to deploy exact same to CRE this go-round and use the previous as case study to it's assured success and value for "taxpayers". 

As an example, a taxpayer is completing their own renovations of a property to save a bit of money with the intention to rent out.

2) Each taxpayer has their own tax rates to consider - Federal and state tax rates.When determining state tax rates, they need to potentially calculate the state tax rate of the resident state and the state where the property is located in.

Because the S corp files a tax return it is it's own taxpayer. 

As a pass-through entiry, the LLC does not pay any income tax in its own right, but instead, the LLC income/loss is passed through to the taxpayer's personal 1040.  

This gets complicated with two sets of participation rules for limited partners and individual taxpayers.

If you decide to sell and 1031 the into another property, you will delay the tax payment.

Section 121 allows a taxpayer to exclude $250,000 of gain($500,000 if married filing) joint on the sale of a personal residence that was lived in for 2 out of the last 5 years.