Since he's 62 I know we can withdraw with no penalty, but is there a way to avoid taxes ?

Of course, there are always exceptions (they use their tax return $$ for the move, another park offers to pay for the move, etc)

Texas recently passed a tax relief for property owners.  

I don't like when an attorney says "It's straight forward" as there are about a million things you could do to mess it up and put yourself in a financial or legal liability. 

What I truly need is an advisor capable of fleshing out my skeletal plan, critically reviewing my assumptions, and providing expert insights on portfolio management, tax implications, and potential pitfalls.

Even if you your loan payment hasn't increased, property taxes and insurance increase.

We file K-1s for each cell at tax time.  

Your property taxes might be going up if a new plan passes.The legislative proposal -- which passed a key legislative hurdle yesterday -- would classify short-term rentals rented for more than 90 days per year as commercial property for property tax purposes. 

No property manager needed and you can offset your income with tax deductions.  

You can live in your Residence for 2 out of 5 years and when you Sell it is Tax-free up to $250,000.