One thing I might mention in favor of Pueblo CO (which is where I live)... is that Pueblo has excellent mental health services.  

You can never go wrong with the San Antonio Spurs, Alamodome, UTSA, UT Health Science Center, The Alamo, Six Flags Fiesta Texas, Etc.Feel free to message me if you would like to connect more and ask me any questions about the San Antonio market.

Still seems like they could offer something akin to what health insurance companies provide, with itemized “max amounts” that would allow a buyer to select the level of risk/reward that works best for them...

You might qualify for a partial 121 exemption (still avoid 100% of taxes) if you are selling because of health, work, unforeseen circumstances, and such. 

A source of heat adequate for healthful living conditions.

Even the very poorest in America have access to food and shelter and free emergency health care.

Market agnostic of public health concerns, I’m wondering what my leverage situation would be; should I allow first property to yield a few years of cash flows before putting all of that into another mortgage or save first few years as reserves.

Mother in law has recently been having some health issues and we don't see her lasting much longer in the home.

I don’t provide services, but the tenant WILL provide me  drug tests on request, their health history, emergency contacts, agreement to work a program, etc.And that’s (one of the few) reasons why I think my CPA is incorrect.

The farm ground is also in the trust which, I assume makes it ineligible, too.  The