My partner funded the entire purchase price, and we are about to refinance at the market value, allowing him to get all his cash back with a profit and allowing me to buy the house with no money down.

The rent is guaranteed by other tenants, the regional chapter or the state will pay the rent.

Just trying to determine what’s the best solution.

Using real trees as the base?

I’m always open to advice, collaborations, and networking with others who share the same drive for success.I look forward to engaging with you all and contributing to the discussions!

The most tax advantageous business types are partnerships and S-corps, for you don't pay income tax at the entity level.

COH has telegraphed this move for months.-- If you're the lessee (and not the deed holder / owner): COH will require written consent by the owner to the use of their property as a        STR and to accept liability for taxes if the STR operator does not adequately remit Hotel Occupancy Taxes (HOT) as per local                         regulations. laws—a responsibility most owners will be reluctant to accept.-- Expect a grace period of two months once the new regulations are enacted into law.

But the truth is, you only need two things:𝗣𝗲𝗿𝘀𝗶𝘀𝘁𝗲𝗻𝗰𝗲 and 𝗣𝗮𝘁𝗶𝗲𝗻𝗰𝗲Persistence to follow up for 1, 3, even 10 years if necessary.

I've considered doing Tiny Houses for the same reason.

Going forward, what is the best way to structure the partnership so we can 1031 exchange in the future?