1031 Exchange Planning Software for Senior Housing
§1031 still applies to real property — including senior housing land and improvements — but the 2017 TCJA narrowed the scope and tightened the 45-day identification and 180-day exchange windows. Missing either deadline collapses the exchange and triggers full gain recognition.
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Defer gains, recycle capital, and upgrade asset quality across IL, AL, MC, and SNF holdings — with deadline tracking, replacement property pipelines, and an audit-ready exchange file.
SeniorCRE keeps your relinquished property, qualified intermediary, replacement candidates, and basis math in a single workflow — so your tax counsel, asset managers, and brokers all work from the same exchange file.
Key points
- Yes. The 2017 TCJA limited §1031 to real property, but senior housing land and improvements remain eligible. Personal property components (FF&E) no longer qualify.
- Closing on the relinquished property starts both clocks. SeniorCRE renders a live calendar with role-based alerts to the QI, tax counsel, and asset management as each milestone approaches.
- Yes. Reverse and improvement exchanges are supported with parking-entity (EAT) tracking, debt placement, and improvement budget reconciliation.
- SeniorCRE models cash boot, debt boot, and basis carryover per deal and per entity, and produces a closing exchange file for tax counsel sign-off.
- Tag the relinquished senior housing asset and stand up the §1031 file before LOI.
- Replacement closes, basis and boot are calculated, and the exchange file is archived for audit.
Frequently asked questions
- Does §1031 still apply to senior housing after the TCJA?
- Yes. The 2017 TCJA limited §1031 to real property, but senior housing land and improvements remain eligible. Personal property components (FF&E) no longer qualify.
- How does SeniorCRE track the 45-day and 180-day deadlines?
- Closing on the relinquished property starts both clocks. SeniorCRE renders a live calendar with role-based alerts to the QI, tax counsel, and asset management as each milestone approaches.
- Does the platform support reverse and improvement exchanges?
- Yes. Reverse and improvement exchanges are supported with parking-entity (EAT) tracking, debt placement, and improvement budget reconciliation.
- How is boot and basis carryover calculated?
- SeniorCRE models cash boot, debt boot, and basis carryover per deal and per entity, and produces a closing exchange file for tax counsel sign-off.
https://seniorcre.com/1031-planning-senior-housing-software