Found 3 blog entries tagged as certificate of occupancy.

Investor Notes | New Construction + 1031

Builder Conveys Title Before the CO: Would It Still Qualify for a 1031 Exchange


New Construction Tax Deferred Exchanges Homes Condos

This is one of those Gulf Coast questions that sounds simple until you are staring at a calendar and a construction schedule at the same time. A builder or developer tells you they can convey title now, but the certificate of occupancy (CO) will come later. If you are in a 1031 tax-deferred exchange, you immediately wonder: if I can take title, does that mean I have “received” replacement property for 1031 purposes, even without the CO.

“In a 1031 exchange, the IRS cares about what you received and when you received it. The coast cares about whether you can actually use it.”

The distinction I keep front…

1422 Views, 0 Comments

Investor Guide | 1031 + New Construction

Can New Construction Homes and Condos Qualify for a 1031 Exchange in 2026, and When Does the CO Matter


New Construction Homes 1031 Tax Deferred Exchanges

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…

1279 Views, 0 Comments


 

Building a Home on the Gulf Coast: A Ground-Up Guide to the Full Process

I’m Meredith Folger Amon, and I’ve spent my career helping buyers and sellers understand what truly matters in coastal real estate. When new construction is done well, it yields timeless elegance and durability. When details are missed, the Gulf has a way of revealing it. For more Gulf Coast market and construction insights, visit www.searchthegulf.com.

Orange Beach Alabama Home Building

I work with a respected collective of quality homebuilders in Orange Beach, Ono Island, and across the Gulf Coast. If you would like builder recommendations for a new construction plan, a lot evaluation, or a renovation strategy, email me anytime at meredith@searchthegulf.com. I’m happy to connect you with…

1897 Views, 0 Comments