The Weirs - she is a freelance book editor, and he a substance-abuse counselor - sought a temporary rental while they looked for a smaller place.

This saved the state money in temporary off-campus rental.

But a temporary rental, generally less than one year, will not foreclose the postponement of tax.

Further, is a borrower required to tell the lender if he moves out but retains the property as an investment or a temporary rental?

The family decided to take a temporary rental, a three-bedroom house in Mamaroneck, in Westchester, and even that was traumatic.

It has begun offering hundreds of the vacant homes now piling up in inventory as temporary rentals, until a buyer comes along, at a fraction of prevailing market rents.

To cut the biggest drain on the navy yard's resources, the city provided emergency financing for the repair of the energy distribution system and for the temporary rental of new boilers.

They even had insurance for a temporary rental while the building was being repaired.

The other tax consideration deals with deductions during a temporary rental.

"So the goal for people who resort to a temporary rental is to preserve the tax-free rollover," Ms. Packard said.