The key that qualifies property for 1031 treatment is the actual sale of real estate and purchase of actual real estate.This is where the fund will not be available because you are probably not purchasing a tenant in common interest in the real estate itself. 

Friends push boundaries and get special treatment....great customers do also but not to the extent of what friends get.... this is a business, not a social event.Be professional, courteous, kind and respectful..... but run it like a business

My take:- I feel we've been very accommodating with our offer and treatment of all complaints considering tenants caused these issues due to the dryer lint trap in November.

I am trying to start with flipping due to issues with characters treatment of rental properties.

I get that we all have budgets and that certain neighborhoods get certain treatment.

You'll also have to recapture depreciation.Another option would be to sell it and 1031 into a passive cash producing asset with a long lease life - a NNN property or a fractional opportunity that still qualifies for 1031 treatment. 

@Mohamed Nagoor , There is no capital gain treatment for flipping the house.

If the rental is treated as a separate property from the primary residence, would the tax treatment be different than previously described?

Is it common to see cess pools out there still and are there any companies that have alternative treatment units in the area?

True that no special tools are required, but these tools are very low cost and allowed us to do a whole room full of flooring in a matter of hours, with no sore muscles.