Closed on new construction home in March of '21. Initially assessed as vacation home, but thought I would be making it my primary home in '22. Changed secondary to primary, assessed at 4% tax rate in '22. Turns out I cannot use this as my primary residence due to kid school zoning issues. I intend to change back to secondary home, assessed at 6% this year ('23). If I choose to sell the home, I want to roll the gains into other investment properties via 1031. Given the back and forth in '21 and '22 tax records, what is required for me to ensure I can leverage 1031 to avoid capital gains after the sale? Thanks!