Carla,I recommend finding an accountant that specializes in real estate taxation over one that is local.

Convert the Property to a Primary Residence: If you live in the property for at least two of the five years before selling, you may qualify for the primary residence exclusion, which allows you to exclude up to $250,000 of capital gains ($500,000 for married couples) from taxation.4.

If there are any CPAs out there that specializes in personal taxation, that would be great. 

@Gurleen B.I recommend finding an accountant that specializes in real estate taxation and provides cost segregation services.

In Canada, depreciation of a capital asset for taxation purposes is called Capital Cost Allowance (CCA).  

It would appear he's advocating taxation on unrealized gains. 

it caused me to move out of Oregon and relocate to NV with no state income tax.. at least as it relates to my income outside of Oregon.. 

Given that this has been in an aggressive market in a crazy place like CA with their taxation structure it wouldn't take long before it was the recommended scenario to 1031 that - even though they hadn't owned it for very long.

but get your point no tax at that moment.

Then you have Legal and Taxation folks again may or may not be heavily invested in income properties.