Insights
Articles and the monthly briefs from Land & Tax Strategies. Written for owners and for the attorneys and CPAs who work with them; general information, cited to the code and the cases, and never advice for a specific award.
Newsletters
Eminent Domain newsletter · Two-minute read
The Condemnation Tax Brief: a two-minute monthly read for the attorneys and CPAs on a taking, from Steve Medendorp, with the depth one click away.
Real Estate newsletter · Two-minute read
Where the Money Goes After the Closing: a two-minute monthly read for owners of investment property and their advisors, with the depth one click away.
Latest articles
In a 1033 involuntary conversion from condemnation, the clock starts when gain is first realized, not at the taking. Deposits and interest both matter.
November 5, 2026 5 min read
An involuntary conversion example from eminent domain: the owner buys the replacement before the taking and still qualifies. The window opens at the threat.
November 5, 2026 5 min read
The 1033 exchange time limit is two years for most property and three for condemned real property held for business or investment. Here is which one applies.
November 5, 2026 5 min read
The involuntary conversion replacement period after a condemnation can be extended, but only if the owner asks the IRS in time and shows reasonable cause.
November 4, 2026 6 min read
Compare 1031 and 1033 exchanges, including replacement property rules, deadlines, Qualified Intermediary requirements, and eminent domain tax deferral.
October 16, 2026 6 min read
How capital gains tax, California’s rates and reinvestment strategies can shrink what you keep from an eminent domain settlement, and how to plan for it.
October 16, 2026 4 min read
Learn how adjusted basis affects taxable gain in eminent domain, including capital improvements, depreciation, partial takings, and tax planning.
October 16, 2026 6 min read
The 5 biggest eminent domain tax mistakes owners make, from Section 1033 deferral and settlement timing to award allocation and replacement property.
October 16, 2026 7 min read
Learn when to involve tax advisors in eminent domain settlements to evaluate Section 1033 deferral, settlement structure, tax implications, and timing risks.
October 16, 2026 6 min read
Learn how eminent domain settlement structure affects tax implications, capital gains, Section 1033 deferral, and the after-tax value of compensation.
October 16, 2026 7 min read
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We are not your lawyer and we do not negotiate awards. We work the tax side, with your attorney and your CPA. If you do not need us, we will tell you.
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