By State
State-specific 1031 rules, taxes, and considerations for your exchange.
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.
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.
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.
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.
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.
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.
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.
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.
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.
1031 Exchange in Washington: Competitive Markets and Capital Gains Tax
Washington has no state income tax but charges a new 7% capital gains tax on real estate sales. Learn how 1031 exchanges interact with capital gains tax, Seattle market dynamics, and reverse exchange strategies.
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.
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.
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.
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.