Title Before CO in a 1031 Exchange | Does It Still Qualify

Posted by Meredith Folger Amon on January 31st, 2026

Investor Notes | New Construction + 1031

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

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…

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New Construction and Condos in a 1031 Exchange | When the CO Matters

Posted by Meredith Folger Amon on January 28th, 2026

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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