Alternatively, yes you could sell, pay taxes on the gain, and use the proceeds to help your mom directly.Would suggest for you to talk to a CPA and a 1031 specialist to confirm your best move!

Recommend talking to your CPA about this strategy. 

Here’s a fun way to think about getting your spouse on board: focus on what not to do.Don’t talk about REI every single day.Too much can be overwhelming.

I think the OP is talking about property tax not income tax ??

Quote from @Jed Butikofer: OK, now we're talking!

After talking to my guests and understanding their needs, I shifted my approach.

I have talked to tons of investors recently and everyone says the Zillows interface is the worst, but it is just a side comment and we keep going on to the next conversation. 

They are much less restrictive than other municipalities in South Florida that are actively trying to reduce the number of STRs.Let me know if you'd like to talk further on the topic! 

Talk to a tax advisor that you trust or know someone personally that has high trust with them.  

Super excited for you to be here and connect with other investors and talk about your goals.