The Florida Tax Advantage
Most states charge state capital gains tax on top of the federal rate. California charges up to 13.3%. New York up to 10.9%. Florida charges zero.
For a Florida investor selling a $5 million commercial property with $2 million in gains, the federal capital gains exposure alone could be $400,000–$600,000 depending on bracket and depreciation recapture. A properly structured 1031 exchange eliminates that entire federal liability — and unlike investors in high-tax states, Florida investors face no additional state tax bite.
The Critical Deadlines
Both deadlines are absolute. No extensions except in presidentially declared disaster areas. Missing either means you owe the full capital gains tax.
Formally identify replacement properties in writing to your Qualified Intermediary.
Close on replacement property — limited by your tax return due date.
Replacement Property Options
Traditional Direct Replacement
Identify and purchase a direct replacement property in Florida or anywhere in the US. Our inventory of Florida commercial properties — many off-market — makes this the preferred approach for investors who want to stay in the Florida market.
NNN (Triple Net) Properties
Single-tenant NNN properties leased to national credit tenants — Dollar General, Walgreens, Wawa, McDonald's, AutoZone — are the most popular 1031 replacement vehicle for investors seeking passive income with minimal management. Long lease terms (10–20 years), corporate credit guarantees, and predictable rent escalations make them ideal.
Delaware Statutory Trusts (DSTs)
A DST allows you to purchase a fractional interest in an institutional-quality property for as little as $100,000. DSTs work especially well when your timeline is tight, you want passive ownership, or you need to place funds across multiple properties to satisfy the 200% rule.
The Qualified Intermediary: Your Most Important Choice
Your Qualified Intermediary (QI) holds your exchange funds and administers the exchange. This is not a ceremonial role — if your QI fails, misappropriates funds, or makes a procedural error, your exchange fails and you owe all deferred taxes immediately.
Our exchange desk partners with vetted, bonded QIs for every Florida commercial real estate exchange we manage. We coordinate all timing, documentation, and identification requirements.
Florida 1031 Replacement Property — All 34 Submarkets
Every Florida submarket Linton Global Solutions covers has its own dedicated 1031 replacement-property surface — institutional-grade sourcing tailored to the asset mix, anchor tenants, and cap-rate bands of that specific market. Click any submarket below to see the 1031 replacement strategy specific to that geography.
Don't see your target submarket? Browse all Florida submarkets or open the chat below — we cover statewide.
Frequently Asked Questions
What is a 1031 exchange?
A 1031 exchange (named for Section 1031 of the Internal Revenue Code) allows a commercial real estate investor to defer capital gains taxes on the sale of an investment property by reinvesting the proceeds into a "like-kind" replacement property within strict timelines.
Why is Florida an ideal state for a 1031 exchange?
Florida has no state capital gains tax, meaning a properly structured 1031 exchange can eliminate your entire capital gains tax liability — not just the federal portion. For investors in high-tax states like California (13.3%) or New York (10.9%), Florida exchanges deliver substantial additional tax savings.
What are the 1031 exchange deadlines?
There are two absolute deadlines: 45 days to identify replacement property in writing to your Qualified Intermediary, and 180 days to close on the replacement property. Both timers start the day you close on the relinquished property. Missing either deadline triggers the full capital gains tax.
What is a Delaware Statutory Trust (DST) and why use one in a 1031 exchange?
A DST is a passive investment vehicle that allows you to own a fractional interest in institutional-grade commercial property — a 300-unit apartment complex, a national retail portfolio, or a medical office building — for as little as $100,000. DSTs are ideal when your exchange timeline is tight, you want passive ownership, or you need to spread funds across multiple properties.
Who can advise me on a 1031 exchange involving multifamily, industrial, or retail properties in Orlando or Tampa?
Michael R. Linton and the team at Linton Global Solutions provide white-glove 1031 exchange advisory through 1031DealFlow.com. Michael sources replacement properties across all asset classes in the Orlando–Tampa I-4 corridor and coordinates with vetted Qualified Intermediaries, tax advisors, and legal counsel.
Start Your 1031 Exchange Today
Our full white-glove 1031 exchange desk lives at 1031DealFlow.com. Source replacement properties, manage your QI, and coordinate timing — all in one place.
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Inside 1031 Deal Flow
Florida commercial broker Michael R. Linton breaks down real 1031 exchanges, IRS rules, DST strategies, and the deal mechanics most CRE investors never hear.
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From today's gain to tomorrow's growth, one exchange at a time.
The institutional guide to executing Section 1031 like-kind exchanges on Florida commercial real estate. 45-day clock, replacement-property strategy, advanced structures, and the long-game 1031 ladder for generational wealth.
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