Insights Eminent Domain
Eminent Domain
Articles on the tax side of eminent domain, by Steve Medendorp. Each one answers a question an owner or an attorney asks before the settlement is signed.
Newest first
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1033 Involuntary Conversion From Condemnation: What Starts the Replacement Clock and What Can Stop It
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
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An Involuntary Conversion Example Through Eminent Domain: Buying the Replacement Property Before the Taking
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
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1033 Exchange Time Limit: Two Years or Three for Condemned Real Property
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
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The Involuntary Conversion Replacement Period After a Condemnation: How to Get More Time When the Market Does Not Cooperate
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
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Section 1033 vs. Section 1031: Tax Deferral Rules for Property Owners
Compare 1031 and 1033 exchanges, including replacement property rules, deadlines, Qualified Intermediary requirements, and eminent domain tax deferral.
October 16, 2026 6 min read
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Eminent Domain Capital Gains Tax: How to Protect Your Net Proceeds
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
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Adjusted Basis in Eminent Domain: Key Calculation Considerations
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
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The 5 Tax Mistakes Property Owners Make in Eminent Domain
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
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When to Involve Tax Advisors in Eminent Domain Settlements
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
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Eminent Domain Settlement Structure: How It Affects Tax Planning
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
Before you sign
Reading about your own award or sale? Talk it through with Steve. Thirty minutes, no cost, no obligation.
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.