@Amber WillsI am thinking you want to reference the 1031 exchange instead of 1033.You want to determine what your gain and tax would be if you were to dispose of the property.If the tax as a result of sale is a lot, I would consider doing a 1031 exchange.You live in California so if you sell a property you have to ultimately factor in federal and California taxes.

And the moratorium that did exist, but has now expired, was only for those who participate in Federal housing assistance programs or those living in properties with Federally backed mortgages.

His call really helped me feel much more at ease then I continued doing research and found this site that really helped and I hope will help anyone else who might be struggling with decisions about accepting/denying applicants: https://www.american-apartment-owners-association.org/property-management/tenant-screening/18-reasons-to-reject-a-tenant-application/Verify with the local, state, federal, and any other applicable laws!

The way things are going it is going to be very difficult to evict anyone during this Covid-19 pandemic but some relief may be coming to landlords by the way of local/state or federal legislation.

I'm seeing forecasts that expect a dip in home prices next year as federal stimulus, eviction moratoriums, and forbearance programs wind down.

I have yet to find the path beyond the following obstacle:My rental property's post-hurricane-damage repair costs (beyond insurance payout) resulted in large expense deductions and an unusually low taxable income. 

I have cause to evict. and here is something I just ran across: "To regulate the new moratorium, federal officials say tenants can be fined $100,000 for lying on their declaration forms, Bridge said."

2 months ago congress women AOC rallied for a stay on evictions and rent forgiveness! Today I am shocked to learn President Trump wants to do just that. He plans to stay evictions until the end of this year for renter...

-First Mortgage (if the foreclosing mortgage is a second or third mortgage)-HOA or COA assessment liens (in certain states)-Mechanic’s Liens (in some states)-Government liens such as state and federal tax liens, city or county liens, US Government liens.

@Gina Nicolas a sex offender is NOT a protected class under federal fair housing law.