After a few days working on the project got the mechanics of the lift done, the tank installed in its place, reverse undergravel filter cut and ready, painted inner workings, canister filter ordered and front glass is in but not installed.
Here are a few pictures
this one shows the undergravel filter and the background. I made it with 2 colors or fleckstone a sheet of paper(torn) and a perm marker.

this one shows the cabinet area where the tank can be lifted up 6" or down 2" from its current spot

side view with tire retracted in display mode. there will be a cover over the back side that hides the lights and tank

the tire extendeds out to be able to work on tank or change the tire out.

full view
to answer the question of material cost around $600 and I am still wanting to make it spin. Safety is my biggest issue with it.