Buffalo is predicted to be #1 2025 Small City Housing Market of the year.

==========================My relative is asking if this is a viable way to legally avoid having to pay taxes:STEP 1: SELL PRIMARY RESIDENCE (House A)-Sell primary residence to son-in-law for cost basis + $500K-File gift tax form for difference between sale price & market value-Not pay capital gains on $500K due to personal exemption.STEP 2: SELL RENTAL PROPERTIES-Do 1031 exchange and buy House A back from son-in-law-Rent out House A for 1 year before move back in==========================Thoughts?

If at one time the house had gas heat it may still be rated as gas.

The one negative is with multiple tenants in a house is potential for conflict among each other but could be reduced by screening all of them well. 

House hacking is an excellent strategy, especially with the potential to use an FHA loan to secure a property with a low down payment. 

I guess if that is her way to get out of holding an open house I will take it, LOL.

@Rodney Womackstart with a house hack.

so the software that I use, "can" see inside the house by comparing photo between pre-flip and after-flip from house in particular neighborhood.

I have had 8 at my 3 bed/ 2 bath houses, largely because of the bathrooms. 

Live under your means and start thinking about investing in Real Estate.In your position the thought of finding a duplex to house hack, live in one side and rent the other.