Spectrus – Replacement Property Identification
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- 3-property rule
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You may identify any three properties as possible replacements for your relinquished property.
More than 95% of exchanges use the 3-property rule.
- 200% rule
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You may identify any number of properties as possible replacements for your relinquished property
as long as the aggregate value of those properties does not exceed 200% of the value of your
relinquished property.
- 95% exemption
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You may identify any number of properties as possible replacements for your relinquished property
as long as you end up purchasing at least 95% of the aggregate value of all properties identified.
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Find more definitions in the glossary.
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