My hesitation in keeping it is the huge property tax I pay every year about $18k.

Jack Bosch and a lot of the land flipper guys who teach it like to have their students buying in the high deserts and remote areas of the Western US  or in FLA like le High Acres etc. this is were cheap land is and land that gets traded constantly at tax sales.. the play for most of them is really simple.buy at tax sale or with direct mail.. for a few grand  re-market them for more and sell on terms and collect monthly payments.. 

Most of the PA income I plan on reinvesting into NC properties, and as such want a tax efficient structure.

Your tenants will be the ones paying the debt anyway.

I want to add the stability of real estate into my portfolio and patiently grow that investment and harvest the tax benefits of long-term investment.

Owner has paid $40,000 in interest in 2023.The owner is limited to $750,000 in deductible interest.For the purposes of calculating the limited interest deduction, should the total mortgage debt owed be $800,000 (the mortgage on the individual unit) or $1,000,000 (the sum of the mortgages on the individual unit and the owner's share of the underlying mortgage)?

Columbus & Raleigh-Durham are both great places to invest as an out-of-state new investor Short-term rentals can be challenging and is always subject to new local registration and taxes. 

I also have a seperate list of courthouse data, Probates, Divorce, Tax leins, Ect.

However, the self employment could (or could not) pose an issue depending on how much you pay yourself yearly and what you report on your tax returns.  

It's not worth risking the invalidation of your IRA account which would cause penalties and taxes.