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Hello and thank you for your question.
No. There is certainly no tax incentive to hold a rental property for five years. There are no immediate legal or other incentives either.
Absent any desire to provide a house for other family members, the decision in your mother's case should be purely economic. Is she going to make money by continuing to rent? Does she want the cash flow from a sale for other things? Is her income expected to be steady from year to year where the relative income tax incurred on the sale won't change as to amount, only timing?
The above questions are things you could ask your mother I suppose. The economics will of course differ for any given person at any given time. You have to assume that your mother is doing what she feels is best for herself given her personal motivations and goals.