If health issues were mentioned, they tried conveying that selling was preferable to simply losing any and all equity if the property was lost to the bank or county.

If she sells the property before that date, she would not qualify for the full exclusion unless she meets certain exceptions such as unforeseen circumstances like job loss, health issues, or other qualifying reasons outlined in IRS Publication 523.Regarding prorating the exclusion, unfortunately, there's no provision in the tax code for prorating the exclusion based on partial years of ownership or residence.

I'm going to be as lenient as possible I just worry that she could fall 1-2-3 months behind and it's just a really delicate situation to try to collect when she's having major health issues.  

Some lose their shirts, destroy their health, and even ruin relationships.

Even if you buy the right property, managing the rental and tenants can literally destroy your finances, sanity, health, family life, etc.Keep educating yourself and keep trying!

The County Health Department (I think) could use the house address to confirm to you if one is allowed or not.I've worked with Citizens for potable/drinking water, but not sewer.Could you help me understand if you're talking about storm water (rain water) or sanitary sewer?

My property manager will be listing my first one for $2,500 once it's done in March (just waiting on State Health Inspector to approve the septic inspection). - Land prices for a "clean" lot (no protected species, no flood zone, away from busy highway, etc.) are now a minimum of $40k and more like $45-$50k for a freshwater canal lot.

So given that this month there were zero payments of any kind, I started the eviction process as soon as I legally could...This is taking a major toll on my already-tenuous health.  

My brother bought a health club membership 2 years ago, and still complains about being out of shape!?! 

I'm doing some work for a client who is looking to do the same, though not specifically near the Clinic, as you can reach people at any of the three health systems without being directly near the Clinic.