We have another park with a free space rent manager and as we have raised the rents he continues to live there for free. 

Florida has a number of great markets that work well for investment properties, and a  number that no longer work.There are a few Florida markets that are still in the top growing markets in the country. 

Just remember, it's a challenging journey that calls for commitment, determination, and a mindset that's open to growth.

I asked him a lot of questions about the business and as soon as I got home I was doing research and joining RE forums focused on multi family.

I need to update my deal profile but I moved here 2020 first buying a house hack and then slowly buying one rental a year until the last year and a half.

Depending on the value at the time of death and your basis you may need to file a gift tax return.I would speak with a CA attorney to determine the best type of deed to file and a tax professional to gather more information.

You're right, we're a resilient city and a lot of neighbors helping neighbors.

Everything can be done with a calculator and a piece of paper if need be.

Given the current NOI of $19,440 and a reasonable cap rate of 8-10% for a park with park-owned homes and septic systems, a fair price would range from $194,000 to $243,000.

Alternatively, yes you could sell, pay taxes on the gain, and use the proceeds to help your mom directly.Would suggest for you to talk to a CPA and a 1031 specialist to confirm your best move!