New Construction and Condos in a 1031 Exchange | When the CO Matters
Posted by Meredith Folger Amon on
Investor Guide | 1031 + New Construction
Can New Construction Homes and Condos Qualify for a 1031 Exchange in 2026, and When Does the CO Matter
On the Gulf Coast, new construction has a particular pull. A clean elevation, fresh systems, modern building standards, and finishes chosen with intention. I see investors drawn to new builds in Orange Beach and near Ono Island, especially when they are thinking long-term holds and want a lower-maintenance path to ownership.
The question I hear most in that moment is direct: can a brand-new home or a new condo qualify as replacement property in a 1031 tax-deferred exchange, and does the certificate of occupancy (CO) have to be issued for it to “count.”
“New construction can be…
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