No not on a personal residence-----
However-- on investment property you could owe Capital gains tax. You can push any tax liability to a future date by doing a 1031 like-kind exchange.
If you do a 1031 exchange a(like-kind exchange). That is when you sell one property, you must identify the property you are going to buy as a replacement within 45 days. Then you must close on the new property within 180 days after you close on the old. Be sure to chech with your accountant or tax advisor for current changes in tax law The deadlines are not changeable.