Certainly more areas with lower property taxes.

How is it a tax strategy though?

Where is the income tax of 49% here?

Is an IRA subject to capital gains tax?

We are now married and I expect we'll file our 2024 taxes jointly.

So the question becomes based on their individual and personal tax situation what is the estimated tax burden they'd save? 

This appears to be a 'transfer tax' instead of an income tax. 

@Drake BackmanBigger Pockets is a great place to find a tax strategist specializing in real estate taxation.A good real estate tax strategist can save you thousands of dollars by leveraging entity selection and formation, tax deductions, cost segregations, bonus depreciation and tax planning.I recommend finding a tax  strategist specializing in real estate taxation, business taxation, financial planning and tax planning.Consider working with your tax strategist remotely to expand your options.I would also recommend looking for a tax strategist willing to work with you throughout the year.

Being a real estate professional allows you to treat the income as non-passive, allowing higher high income tax payers to pay less in taxes.

Tax-Free Exchanges: While 1031 exchanges aren't available to SDIRAs, the tax deferral within the account means you can sell property and reinvest proceeds into new opportunities without immediate tax consequences.