The property is in a prime location, close to Old Town Clovis, Fresno State, and outdoor activities.My debt-to-income (DTI) ratio is currently at 50%, but will drop to around 38% in April when my average income increases to $144k (its already there but for loan reasons it needs 2 years of tax returns)..

Be it cost, hazards, taxes....

I did find verbiage but from another jurisdiction "Unavailable for rent means a unit whose owner has filed with the code official a statement signed under penalty of perjury that such unit is not offered or available for rent as a rental unit and that prior to offering or making the unit available as a rental unit, the owner will apply for a Residential Rental Business License and comply with any applicable administrative regulations adopted pursuant to this chapter...."

I recommend posting this in a different forum, as this is tax liens not tax advice. 

Florida: The Paradise of ExclusivityFlorida remains one of the most coveted destinations for investing in luxury properties, not only for its beaches but also for its favorable tax climate (no state income tax) and glamorous lifestyle.Miami: Miami is the epicenter of luxury in Florida, with its combination of tropical climate, white sand beaches, and a vibrant cultural scene.

Also plan to sell your primary every 2 years if it has appreciated so you can maximize the up-to $250,000 tax-free profit while you are young and can move that frequently.

Property taxes are $6,156 annually ($513 /mo).

**Low-Income Housing Tax Credits (LIHTC)**: If you plan on significantly renovating or expanding your property, this program can offer tax credits for providing low-income housing.

The real estate tax rate within Hamilton County is often seen as prohibitive.

It would also make 1031 tax deferred exchange a more viable approach and tool you can use.