My understanding is that the $480K qualifies for 1031 treatment and tax deferral.

Has any one had any success helping a seller get tax lien relief in the past or negotiated with the city to get the amount of tax liens on a property reduced?

You should consult with an attorney in your state to make sure that you are using the best asset protection strategy for your situation.Your budget: The cost of asset protection can vary depending on the type of protection that you choose.

If you can get into some properties in Salem or Nashua that might make sense too but the tax bill might eat a good portion of your profits. 

Would I still pay taxes on what I don't spend on the down payment?

However it would be a good idea to consult with a lender if the strategy is to BRRRR, finance the entire deal, etc.

Google Search came back with, "When does capital gains tax not apply?

There are 20+ Tax Pros on this forum.

So they want to pay capital gains tax right away instead of letting it appreciate tax free?

Work with an OFFICIAL Airbnb SuperHost Ambassador (beware of private consultants that you have to pay.)