新的房子不一定是多家庭的，单家庭的也可以，只要是民居地产就可以。法律定义是like kind。
So, for example, the following types of properties could qualify as like kind to each other:
Apartment buildings
Office buildings
Retail properties
Raw land / Vacant Land
Warehouse / Industrial properties
Residential investment property – like a single-family rental property – as long as it is held for investment purposes
