IRC Section 1031 Tax-Deferred Like-Kind Exchange
Bottom Line Up Front: Under IRC § 1031, real estate investors must identify replacement property within 45 calendar days of closing the relinquished asset and complete the acquisition within 180 calendar days using a Qualified Intermediary (QI).
Formula / Statutory Rule
45-Day Identification Window + 180-Day Closing Window via Qualified Intermediary (QI)Scottsdale & Greater Phoenix Benchmark (HomeDaddy AI)
High-equity California and Pacific Northwest sellers frequently 1031 exchange into Scottsdale luxury vacation rentals and Phoenix 4-plexes to capture Arizona low 0.51%–0.62% effective property tax rates.
Stephen R. Mannenbach is a Licensed Real Estate Salesperson / REALTOR® in the State of Arizona (ADRE #SA713873000), brokered by HomeSmart LLC. Equal Housing Opportunity. All property square footage, HOA fees, school boundaries, business financials, and market statistics are deemed reliable but not guaranteed and should be independently verified through ARMLS and Maricopa County records.