Please talk to a CPA. You're all confused about taxes and asset protection.
For instance, you don't transfer property tax. The property tax applies to each individual property, and is based on the value of the property. I'm guessing you're concerned about capital gains, not property tax.
You don't necessarily have to buy for less than you sell. A CPA will explain that to you. Since that's the case, the 5% variance you mention makes no sense.
As far as property tax ("and still get taxed at the same rate"), property tax is based on two factors: The assessed value of the property and the tax rate. For example, let's say County A taxes at a rate of $1 per $1,000 assessed value. County B may tax at a rate of $1.20 per $1,000 of assessed value. So a home in County A valued at $500,000 would pay $5,000 in taxes. A home assessed for $500,000 in County B would pay $6,000 in taxes. So it's both the assessment AND the tax rate that matter.
If you buy a property, typically the seller pays the commission, not you the buyer. And even if you paid the commission, while it would lower your net, it would not lower the price you'd paid for the home.
Please, please, please talk to a CPA.. There are plenty of ways to accomplish what you're trying to do. But your "strategy" is just going to end up costing you a lot of money and not achieving what you want.
Hope that helps.