also considered exchanging it into an upgraded CA home. Rent it for a year, convert it to my residence, then sell after two years to move out of state. I'm not a fan of holding real estate short term in conjunction with high transaction costs though, so not likely a plan.
I'm still trying to figure how CA can go after me if I move out of state. If I exchange a rental to an out of state property, but I still reside in CA, I understand. If I move out of CA's jurisdiction, with no property or income, I should have no responsibility to file anything in the state.