California
Variable: capital gains are taxed as ordinary income. No single taxpayer-independent rate.
Out-of-state exchange reporting notice
View California rulesSTATE RULES · PROVIDER COMPARISONS · BASIS ESTIMATES
Keep the exchange rules and the depreciation assumptions visible.
Start with the state where your relinquished property is located. Compare provider candidates, inspect unknown terms, and estimate potential accelerated depreciation separately.
Florida
0% individual state income tax; corporations and federal taxation require separate review.
No personal income-tax clawback identified in baseline
View Florida rulesTexas
0% individual state income tax; federal and entity-level taxes may still apply.
No personal income-tax clawback identified in baseline
View Texas rulesCost segregation after an exchange
A replacement property's purchase price is not automatically its depreciable tax basis. Use a CPA-confirmed excess basis and exclude land.
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