If the space being used is detached to the main living space, than that portion is considered investment and you could do a 1031 exchange and defer all the capital gains tax on that portion and still take the primary exemption.  

(The primary home appreciation of the ADU not being tax exempt.) than you save today with the 1031. 

We're in Spring Valley close to two hospitals so I'm anticipating we'll have good demand from medical professionals.

Norton Healthcare and UofL Health are two of the largest employers in the region, and their ongoing expansions are creating even more opportunities in the medical field.

She will likely be exempt from capital gains tax since she lived in the house for 2 of the last 5.I think she may need to be paid in full before that 5 years runs out to get the full exclusion.I'd consult a CPA to know for sure the tax implications. 

He has other medical issues and we’ve had to call 911 on him for falling at least 7 times. 

If the property owner claimed a homestead exemption for their real estate taxes for the year of the foreclosure, then there is only a six month right of redemption, rather than the regular one year right of redemption.

The Homestead of Exemption is $50,000 off your Property Taxes.

We've done buy and builds ourselves or can do BTS's but retail medicine in general has a hard time making the debt on a ground lease work, so if you are looking to do that the medical space is likely not the user for you, but if you were looking to BTS or to sell, its a solid end user to work with.

He went to BYU with the intention of becoming a doctor, but did poorly in chemistry which would be required as a prerequisite for medical school.