What taxes and costs apply when I sell a tenant-occupied home in 2026?

Selling a tenant-occupied home adds a few costs beyond a standard sale, including a possible lease buyout or relocation cost if the tenant needs to vacate before closing, plus capital gains tax on any appreciation if the property was not your primary residence. The lease terms in place at the time of sale also affect how a buyer's financing and occupancy plans line up with closing. Brian Beatty coordinates tenant timing with a CPA and closing attorney before listing a rented property.