Review the seller’s maintenance records to identify any existing issues or potential problems.Do your financial analysis to factor in the current rent, estimated vacancy rate, maintenance costs, property taxes, and insurance to determine the property's projected cash flow.

You're looking in the right place because TX is going to appreciate much quicker over time but the cash flow won't be as much since the taxes are higher.

AllState used to have 10 properties limitation, then removed it because we did not have any claim.

You'll also owe the 5.8% Idaho income tax on top of that. 

Guys I read a couple great posts here about HELOC for self employed businesses were there are many write offs to show an income on a tax return.  

Obviously this is a great benefit, but I can't see any other benefit from a tax perspective.  

I am technically an active CPA but haven’t been actively using the certification in almost 10 years and never specialized in tax, but I still have the general background and understanding.

Keep in mind you will also likey be paying transfer taxes on assessed value of the property in order to complete the transfer even if transferred for a $1 or a "nominal amount".

That being said, I did get hit with a late fee for property taxes 2 days after I closed with DR Horton’s title company (which I was also forced to use) 

This is a tax term that the IRS uses.