Non car?- Rental property trade instead of selling

[Pantera]

I have some home rental properties that are killing me as I just can't seem to get a decent renter that will take care of the house with out destroying it. I have owned them since the 60's & early 70's. As I understand it if I just sell them then I have to give the tax man a huge part of the proffit since I have totally depreciated them over the years on my tax returns. That coupled with the purchace price of under 20 grand on some of them makes my profit on them a huge amount.

I just can't see giving the IRS over 1/2 of my profit. I bought my first house for $6800 and now it might bring $70,000. One time I had two couples fighting in the front yard over which one was going to get to rent it.

These houses were intended to be my retirement which is coming up quick, but I can't keep anyone in the dam things that will pay the rent anymore. Nothing but flakes lately and I am getting tired of having to mow them and keep them up with out being able to rent them with out so much hassle. I seem to wast all of my time just cleaning up the crap that they leave when they move or when I throw them out.

I want to trade them for some commerical property. I have had so much better luck with my old car lot property. Same renter for the last 14 years. They helped pay off the note on it in fact. The income off it is nice and they are always doing something to keep it up or making it better if I will just pay for the supplies.

I know they are not always any better than a rental house but at least when you get one they usually will stay for years instead of just a few months (6) They also have a vested interest in keeping the place up and looking nice.

A friend of mine that collects cars, uses his to rent the front 2/3's out and then keeps his rougher cars that he has waiting to restore in the back 1/3 of the building. Gives him a income to make the payments and security for his cars too. Now that seem's like a plan to me.

Does anyone have any knowledge on doing something like this?
Any help would be appreciated.