[Raceway]

He can still spend 180 days a year in CA and pay no income tax there.

[null and void]

Yup but if he does a 1031 exchange he'll be required to file a California income tax return for 5 years, and should he dare to convert the new digs to another use in that time California will "claw back", their actual term!, any tax savings.

That's the good news.

The bad news?

After that 5 year term, should he sell the property, he is required to file one more California 540 and be taxed again! Any time after that 5 year period for freeking ever!!!