The prior owner received one or more of these discounts: Owner Occupied, Disabled Veteran with less than a 70% disability, 65 and older Senior Freeze. 5.

(People who are disabled, and people in the military, Foreign Service or intelligence community can get a break on this part, though; see IRS Publication 523 for details.)You already claimed the $250,000 or $500,000 exclusion on another home in the two-year period before the sale of this home.- You bought the house through a like-kind exchange (basically swapping one investment property for another, also known as a 1031 exchange) in the past five years.You are subject to expatriate tax.

After I get the tax lien certificate, I think I'll be in a great position to negotiate lease-to-own with the owner, who is in financial distress, has mental disabilities and no competency managing a productive farm, and honestly needs to get out of the situation for her own health and sanity.

He gets a check from the government for disability.

@Tri Quang Le If household is claiming it's a companion animal, then a disability must exist.

But you can (a) ask them what their disability is (if not readily apparent), (b) require a letter from their doctor stating that they are treating them for that disability AND that the ESA is part of the treatment.Or just force them all to use petscreening.com to do the verification for you - free if it turns out to be a valid esa or service animal, if not, they pay the verification fee (and you can then charge security/animal fees and rent).

I provide housing for about 28 peoples with disabilities.

The above plan can get expensive to secure a loan unless you have a disability of 20% or more.  

All too often, new investors either overdevelop or run out of money too quickly - this disables them from reaping the proceeds necessary to make this a long-term sustainable endeavor for them.

The only exception would be an adult that is a legal dependent (elderly, disabled, etc.)