By State

State-specific 1031 rules, taxes, and considerations for your exchange.

Essential reading

1031 Exchange in California: Taxes, Clawback, and Strategy

A California-specific guide to 1031 exchanges: the 13.3% state tax rate, the FTB clawback on out-of-state replacements, combined tax examples, and strategies for CA investors.

13 min readRead article

1031 Exchange in Texas: No State Income Tax, High Property Tax

Texas has zero state income tax, making 1031 exchanges powerful. But property taxes are high. Here's how to analyze replacement property in the Lone Star State.

11 min readRead article

1031 Exchange in New York: Tax Deferral in America's Highest-Tax State

New York's combined state and city income tax rates exceed 13%, making 1031 exchanges uniquely valuable. Learn how to maximize your deferral in New York's complex tax environment.

10 min readRead article

All articles

1031 Exchange in Arizona: Sun Belt Growth and Investor Demand

Arizona's rapid population growth and flat 2.5% income tax make it a magnet for 1031 exchanges. Learn how to navigate the Arizona market, from Phoenix multifamily to Scottsdale luxury properties.

9 min read

1031 Exchange in Colorado: Mountain Markets and Investor Strategy

Colorado's mountain towns and Denver metro offer unique 1031 opportunities. Navigate short-term rental rules, understand state tax benefits, and deploy capital strategically across this diverse market.

9 min read

1031 Exchange in Georgia: Southeast Growth Market

Georgia's booming Atlanta market and Southeast growth corridor make it a top 1031 destination. Learn how state tax policy, closing practices, and diverse property types align with 1031 strategies.

9 min read

1031 Exchange in Hawaii: High Taxes, Unique Market Dynamics

Hawaii's state income tax reaches 11%, making 1031 exchanges critical for preserving capital. But leasehold properties, HARPTA withholding, and limited inventory create challenges that mainland investors rarely face.

11 min read

1031 Exchange in Illinois: Midwest Strategies and Tax Considerations

Illinois investors face high property taxes but strong consolidation opportunities. Learn how 1031 exchanges help manage tax burden, leverage Chicago's core markets, and potentially redeploy capital to lower-tax states.

10 min read

1031 Exchange in Massachusetts: High-Intent Investors and Portfolio Strategy

Massachusetts's high property values and sophisticated investor base make 1031 exchanges powerful portfolio tools. Learn state tax dynamics, including the new 4% surtax on high earners, and strategies for Boston and Cape Cod markets.

10 min read

1031 Exchange in Nevada: Zero State Tax and Desert Market Dynamics

Nevada charges zero state income tax, making 1031 exchanges particularly powerful. But Las Vegas tourism cycles and HOA costs require careful analysis before you exchange into the Silver State.

10 min read

1031 Exchange in New Jersey: High Taxes and Strategic Exits

New Jersey's highest-in-the-nation property taxes make 1031 exchanges critical exit planning tools. Learn state withholding rules, tax implications, and strategies for redeploying capital to lower-tax states.

10 min read

1031 Exchange in North Carolina: Fast-Growing Metros

North Carolina's booming Research Triangle, Charlotte, and Asheville markets attract 1031 investors nationwide. Learn how state tax benefits, population growth, and diverse property markets create exchange opportunities.

9 min read

1031 Exchange in Ohio: Municipal Tax Complexity and Value Market Opportunities

Ohio has no state capital gains tax, but its municipal income tax system creates complexity that exchangers must navigate. Cleveland, Columbus, and Cincinnati offer value-oriented returns for cash-flow investors.

11 min read

1031 Exchange in Oregon: Investor Exits and Tax Planning

Oregon's high income tax (up to 9.9%) makes 1031 exchanges particularly valuable for deferring state tax. Learn how Oregon conforms to federal rules, explore Portland markets, and understand tax planning strategies.

10 min read

1031 Exchange in Pennsylvania: Keystone State Investor Guide

Pennsylvania's moderate state income tax and diverse markets from Philadelphia to Pittsburgh make it an attractive 1031 destination. Learn state tax rules, closing practices, and investment strategies across the Keystone State.

9 min read

1031 Exchange in Tennessee: No Income Tax and Strong Growth Markets

Tennessee charges no state income tax on wages, salaries, or capital gains. Combined with strong population growth in Nashville and Memphis, the Volunteer State offers compelling 1031 exchange opportunities.

10 min read

1031 Exchange in Washington DC: Federal District, High-Value Market

Washington DC is a unique jurisdiction — not a state — that conforms to federal 1031 exchange rules. High property values, strong rental demand, and government-anchored tenancy define the District's investment landscape.

10 min read

1031 Exchange in Washington: Competitive Markets and Capital Gains Tax

Washington has no state income tax but has a capital gains tax, but real estate is excluded. Learn how 1031 exchanges interact with capital gains tax, Seattle market dynamics, and reverse exchange strategies.

10 min read

1031 Exchange in Florida: Tax-Free State, Top Destination

1031 exchanges in Florida: no state income tax, strong population growth, insurance considerations, and why Florida is a top destination for exchange capital.

8 min read