i want to buy a retirement home with self directed ira funds. how can i do this without taking the money out and paying tax on the withdrawal amount?

Based on the report, your loan is only $140,000 and at 15% you are paying $1,750/mo.Rental loan of $165,000 @ 6% amortized over 10 years - Monthly payments are $1,832 before taxes and insurance.

The tax role says it's still in her name.

Presently they are zoned as condominiums and taxed accordingly, if recombined I assume we could file for an abatement and get the taxes reduced.   

I cant be the first person to think of this...In my city there is an owner occupant property tax exemption on the first $50,000. 

When you sell there is a recapture tax based on that depreciation taken.

National 12.7No Flood areasNo Flat roofPopulation growth above national average .7-.9Builafter 1980Population above 150,000Prefer main city or immediately surrounding areaRed statesNo income tax states or low real estate tax rates

HOA, note, taxes, insurance.

My issue with SC is the property tax on investment properties is basically double.

Meaning no mortgage or tax liens, etc.