This provision, through the Affordable Homes Act, make ADUs legal BY RIGHT in any single family zoned property in the state.

And, the longer you wait to act, the longer the squatter stays - and even gains some legal protections to stay while your waiting on a slow court system to act on an eviction. 

Do not rely on it for legal advice.

Make sure this enough gains to make it worth worrying about.

That being said, I will preface this with the fact that I have a legal background, specifically with estate planning and asset protection as it relates to real estate.

I think I would try to get past the one-year mark for capital gains then sell it.

In Illinois, when an agent does that, there are functions normally expected of the realtor that they are legally prohibited from doing.

Given the size of the asset, these won't be huge, but something to consider.REWARD - In addition to the benefits stated above, the only other reason I could see doing one on an asset this size is if you wanted to offset a property sale that would have a large capital gains. 

I'm sure that factored in to the government trying to find a way to gain ownership of the land and the only solution appeared to be a land swap. 

Figure out the state and federal capital gains tax and depreciation recapture after selling costs.