@Sailin Li I am in the Gig Harbor, WA area and the city council has passed a temporary ban (trying to make it permanent) against STR.

Ocean Shores might do OK.

Yes, these savings were temporary but nevertheless valuable.

To expand on what @Michael Plaks stated - yes you most likely can do a 1031, the next question is you should be asking if you should do a 1031.It isn't free to do a 1031 - you don't want to spend $2k in fees to have a temporary deferral of what would have been $4k of tax. 

Contractors (welders, pipefitters, boilermakers etc) that come here to work temporary jobs at the refinery are the people that rent my STRs.

@Garrett Hogan Friend of mine just did one on the North Shore, 3 stories, $225,000. but he said he f'ed everything up on it.

Shelters are temporary.

We have a property in Gulf Shores & we love it there. 

@Emily Paul here the best places for short term would be on the East End by the universities and hospitals, North Shore by the sports stadiums/AGH, or right across the river from Downtown/Oakland like South Side and Mt.

I currently serve some great STR markets like Perdido Key, Pensacola Beach and Navarre Beach and I'm in the process of getting my Alabama license so that I can work in Orange Beach and Gulf Shores as well.