. - Yep we got ours too (for primary residence). 

If you're looking at an FHA loan to live in for a while and then go do it again, you'll have to prove that you're relocating and that you're establishing residency "outside the reasonable commuting distance from his/her existing primary residence."

What is the tax rate on rental income sourced in pr to a person who has primary residence in Florida?

This is a primary reason your CCR is so low.  

I am in the process of obtaining a HELOC for 150K which will put the LTV of my primary residence at about 66%.

We just got a Va mortgage for our primary home as we just moved here from south Florida.We are trying to get pre-qualified for this second loan but it seems like we are at 65% DTI ratio and the bank want a co-signer.Any ideas how to go around this or any suggestions how to make this happen?

Mine was on my primary residence.

My understanding of Capital Gains from the forums and podcast is that I wouldn't have to pay Capital Gains since I have lived there as a primary residence for the last 2 1/2 years?!

This is going to be a my primary home and I wanted to get a rough estimate on what I can expect.

If so, what are the primary benefits?