Identification Rules Checker Inputs
Total number of replacement properties identified
Sum of all identified replacement property values
Sale price of the property you're selling
Understanding Identification Rules
3-Property Rule: You can identify up to 3 replacement properties of any value. This is the simplest rule to follow.
200% Rule: If you identify more than 3 properties, the total value of all identified properties cannot exceed 200% of the relinquished property value.
95% Rule: If you identify more than 3 properties and exceed the 200% rule, you must acquire at least 95% of the total identified value. This rule applies at acquisition, not identification.
Note: You must meet at least one of these rules for your identification to be valid. The 3-property rule is the most commonly used.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions. Texas does not impose a state real estate transfer tax. Recording fees and title insurance premiums still apply.
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