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.
19 guides
1031 by state
The state rules that sit on top of the federal ones: what your state taxes, what it withholds at closing, and what it can tax later.
Talk to a 1031 specialistExplore 1031 by state
19 guides across 4 topic shelfs.
West
8 guidesOriginal edition reviewed by Nikunj Bagmar · 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.
1031 Exchange in Hawaii: High Taxes, Unique Market Dynamics
Hawaii taxes long-term capital gains at up to 7.25%, making 1031 exchanges critical for preserving 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.
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.
1031 Exchange in Colorado: Mountain Markets and Investor Strategy
Colorado's mountain towns and Denver metro offer unique 1031 opportunities.
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.
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.
South
5 guides1031 Exchange in Tennessee: No Income Tax and Strong Growth Markets
Tennessee charges no state income tax on wages, salaries, or capital gains.
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 North Carolina: Fast-Growing Metros
North Carolina's booming Research Triangle, Charlotte, and Asheville markets attract 1031 investors nationwide.
1031 Exchange in Georgia: Southeast Growth Market
Georgia's booming Atlanta market and Southeast growth corridor make it a top 1031 destination.
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.
Northeast
4 guides1031 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 Pennsylvania: Keystone State Investor Guide
Pennsylvania's moderate state income tax and diverse markets from Philadelphia to Pittsburgh make it an attractive 1031 destination.
1031 Exchange in New Jersey: High Taxes and Strategic Exits
New Jersey's property taxes, among the highest in the nation, make 1031 exchanges critical exit planning tools.
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.
Midwest
2 guides1031 Exchange in Ohio: Municipal Tax Complexity and Value Market Opportunities
Ohio taxes capital gains at a flat 2.75% (2026), and its municipal income tax system creates complexity that exchangers must navigate.
1031 Exchange in Illinois: Midwest Strategies and Tax Considerations
Illinois investors face high property taxes but strong consolidation opportunities.
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179 active 1031 DST offerings in one table, built from SEC filings and public records.