How long do I have to own a property before I sell it and the proceeds are subject to capital gains taxes vs. ordinary income?

. $80K in taxes if I keep the net proceeds (because I have been taking depreciation on my taxes over the years). 

I want to take about half of the proceeds and reinvest it in a new property.

Our numbers:Purchased duplex in 8/2020 for $120K with rents at $750 per unit.Selling on 2/2023 for $325K with rents at $1500 per unit.Net proceeds ~$303,305.00We are looking for one, maybe two properties in the Tampa area (one hour drive) that add up to the $303K. 

Some funds may be able to provide a distribution based on refinance proceeds in 2026 to help with that, but in today's interest rate environment it can be risky to count on that so it's best to expect to pay the taxes from other funds.- The OZ tax savings are significant (often in the 35 to 40%) range, but you don't want the tail to wag the dog. 

Here are 10 reasons for brokers to consider DSTsfor their clients.Avoid Leftover Taxable GainsFrequently, real estate investors encounter circumstances in which they identify a property in a 1031exchange that has a purchase price that is less than the proceeds from the sale of their previousproperty.

As some others have mentioned, there are plenty of DST 1031 funds you can invest the proceeds to to continue to defer taxes without the added management, however then the question becomes does the benefits of passivity and tax efficiencies outweigh the cons of being able to potentially make more by being active in the business.

Some of their worst practices were the "company stores" and housing costs that were usurious, while selling the crops and pocketing much of the proceeds before the sharing. 

Once that criteria is out of the way, he'll then proceed to look at other factors.Thanks for sharing!

I will definitely let you know if/how I proceed with this venture.