Quote from @John Warren: @Delroy Watson I would check to see if you can do this the "right" way and make it an ADU.

Quote from @Michael Overall: Good day, If an investor has 10 rentals and wanted to over time sell them and put the money tax free from a 1031 toward a large purchase is there a process to do that? 

Here are some practical steps and strategies to consider:## Single Family and Small Multifamily HomesWhen looking at single-family and small multifamily homes in northern Illinois and southern Wisconsin, make sure to analyze the local market trends, rental yields, and property appreciation rates.

You will need money to put down on the property.  

Sub2 needs to be viewed like Hard Money.

If you're still interested, take a trip to the site once ground has been broken.The flashy marketing material for a new development is great, but don't put your money at risk for something that's likely to vaporize.

But enough to make to do all the cosmetics along with a few major items like HVAC, appliances, etc.

I don't think its as easy as people make it out to be. 

My local area has high property tax and makes me wonder about PA as an alternative. 

However, a general rule of thumb is to hold it in the same taxpayer name for at least one year before making any changes.