Property type

Land 1031 Exchange Guide

Educational overview.

Land 1031 Exchange — Educational Overview

Raw land held for investment generally qualifies as like-kind real property for federal 1031 purposes. Educational considerations include entitlement risk, carrying costs, and exit strategy.

Educational Considerations

  • Entitlement and zoning
  • Carrying costs (taxes, insurance)
  • Hold horizon
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.