(About 25% increase in 2 years) At about this month next year, I will be moving to my next duty station (don't know where to yet), and was thinking of refinancing my VA loan to a conventional since I will have over 20% equity to avoid PMI and to free up my VA benefits to use where ever I'll be stationed next. 

You could have increased rent $70 every year and it would have avoided this huge increase.It may actually be good if they choose to give notice and move out.

These include things like paint, or repairing drywall, or replacing light bulbs and making sure all the fixtures work. making sure personal property was removed avoiding having to pay to get rid of them.

I have talked with a mortgage broker and my partner and I decided I would be the only person on the mortgage to avoid having to put 35% down.

You do not avoid cap gains if you live there for 2 years and then turn it into a rental. 

I think Mom should buy the property using a 1031 exchange to avoid taxes on the sale. 

A stock broker will tell you to avoid real estate unless you are invested in REITs.

So is avoiding potential HOA issues, or deferred cap ex, or to get in the path of growth or appreciation.The key is that something is nagging you about that condo. 

But, how much gain, and cap gain taxes, are you looking to avoid?

Essentially I just want to weed out those who are uninterested earlier on to avoid doing so many tours.