At a given point in time dead equity will turn a investment into a liability. 

When you sell you will receive selli price minus all liabilities tied to the house (The Heloc, the $30k deferment, and the original loan.) you can use that money as a downpayment or to do repairs/upgrades on the new property. 

Additionally, with it being tax return time, folks have money to execute.  

There's nothing wrong with that though if that's what you're after, because there are some amazingly beautiful properties on those lakes, but you pay the tax premium for it too.

Number of sold are up about 12.5%Today's RatesLooking Ahead:As we head into the Spring market, I predict more buyers will begin entering the market, especially once tax season is over with come April.

Keep the money, get taxed on it, and do whatever you want.

That's always been a concern of mine when someone insists only their attorney/closing agent knows how to get this deal closed.Coincidently I just read this recent decision on the seller's liability to an insurer under the subrogation provision of a title policy. 

He has been wonderful in helping me grow and change my tax strategies as my business has grown.

I found this other group called Certified Tax Coach (https://www.certifiedtaxcoach.com/) that help with tax strategies and tax savings. 

In a recent post about how to minimize the taxes on rental income it was mentioned that: Setting aside reserves is an expense, so long as they are not excessive.