Selling one property and replacing it with another(s) does not necessarily qualify as a a tax free exchange. A section 1031 exchange is a formal procedure to do a tax free replacement. If that procedure was not followed, you do not qualify for a tax free exchange.
References:
https://www.irs.gov/pub/irs-news/fs-08-18.pdf
https://www.americanbar.org/groups/real_property_trust_estate/resources/real_estate_index/section-10....
https://www.irs.gov/businesses/small-businesses-self-employed/like-kind-exchanges-real-estate-tax-ti....
