1031 Exchange Into NNN Properties.
Plan Your Replacement-Property Search.
Compare NNN replacement-property candidates and acquisition timelines with us as your broker. Your QI and independent tax advisers confirm exchange eligibility and any potential deferral of eligible gains.
Master the 1031 Exchange
A qualifying 1031 exchange may defer eligible gains when its requirements are met. Identification, closing, ownership, equity, financing, boot, basis, and state rules require review with your QI and independent tax advisers.
Your 1031 Exchange Step by Step
The ESS Group manages the entire timeline — not just the property search.
Sell Your Property
Close on the sale of your relinquished property. Your qualified intermediary (QI) holds the proceeds — you never touch the money or the exchange is disqualified.
45-Day ID Window
Formally identify up to 3 replacement NNN properties in writing within 45 calendar days. The ESS Group pre-searches inventory before your close so you identify from a curated shortlist.
Due Diligence
The ESS Group reviews leases, titles, environmental reports, surveys, and closing documents — all handled in-house for a seamless process.
Close the Exchange
Coordinate closing with your QI within the applicable deadline. Your QI and tax advisers confirm exchange requirements and the transaction's actual treatment; closing alone does not guarantee deferral.
Why NNN Is the #1 Destination for 1031 Exchanges
Explore Illustrative Tax Assumptions
Explore simplified hypothetical arithmetic, then have your tax advisers calculate actual liability and any eligible deferral. No tax savings or investment return is promised.
Property Details
Explore hypothetical assumptions—not a tax quote or promised deferral
Illustrative Tax Arithmetic
This simplified illustration omits selling costs, basis adjustments, loss limitations, differing recapture rules, and other taxes. Your independent tax advisers must calculate actual liability and any eligible deferral.
Deferral Is Conditional
A qualifying exchange may defer eligible gains; it does not automatically eliminate tax. Boot, debt changes, deadlines, basis, residency, and state rules can affect treatment. No tax savings or future return is promised.
1031 Exchange FAQ
Questions every investor asks before their first NNN exchange.
What is a 1031 exchange into NNN?
An NNN property may be a replacement candidate in a qualifying 1031 exchange. Eligible gains may be deferred when the exchange requirements are met. Your QI and tax advisers should confirm ownership, deadlines, boot, financing, basis, and federal and state treatment. We support the property search and acquisition as your broker.
How do I find a NNN replacement property within 45 days?
The 45-day identification window is the biggest challenge in a 1031 exchange into NNN. Investors who contact The ESS Group before their relinquished property closes — not after — arrive at Day 1 with a curated shortlist of NNN replacement properties already reviewed and ready to identify. We maintain active off-market NNN inventory specifically for exchange buyers under timeline pressure. If you have less than 45 days remaining, call us immediately at (310) 678-4608 — we have dealt with compressed timelines before.
What is the 45-day identification rule for 1031 NNN exchanges?
After closing the sale of your relinquished property, you have exactly 45 calendar days — no extensions, no exceptions — to formally identify up to 3 potential NNN replacement properties in writing to your qualified intermediary. Most investors who miss this window do so because they wait until after closing to start their NNN property search. The ESS Group begins your NNN replacement property search at engagement, often weeks before your property closes.
What is the 180-day close deadline for 1031 NNN exchanges?
You must close on your NNN replacement property within 180 calendar days of your relinquished property's closing (or your tax return due date, whichever is earlier). NNN properties typically close in 30–45 days — well within the 180-day window if you identified correctly. The 45-day identification deadline is the bottleneck, not the 180-day close deadline.
Why are NNN properties the #1 1031 exchange replacement property?
NNN properties are the most common 1031 replacement asset class for three reasons: (1) Passive income from Day 1 — no management transition required; (2) Corporate-guaranteed rent from Fortune 500 tenants replaces the personal tenant risk of apartments or commercial buildings; (3) Long lease terms (10–25 years) provide income certainty well beyond the exchange period. Most investors exchanging out of apartments or active management find NNN the cleanest path to truly passive income.
Is new construction NNN good for 1031 exchange?
New construction may fit a replacement-property search when its lease terms, tenant, completion status, and closing schedule match your criteria. Confirm delivery, acceptance, and rent commencement. Your QI and tax advisers should evaluate exchange eligibility, replacement basis, and any depreciation questions; a new build does not establish a tax benefit.
Does The ESS Group manage the entire 1031 exchange process?
The ESS Group handles replacement-property sourcing, investment-focused lease analysis, and acquisition coordination as your broker. Your QI, counsel, tax advisers, lender, and other independent professionals handle their respective scopes, including exchange mechanics, eligibility, and treatment.
How do proceeds, financing, and boot affect an exchange?
Cash received, non-like-kind property, and net debt relief can affect taxable boot; additional cash may offset debt relief in some circumstances. Reinvestment alone does not establish full deferral. Your QI and tax advisers should assess equity, financing, ownership, deadlines, and the actual federal and state treatment.
Can I split my 1031 exchange into multiple NNN properties?
Multiple replacement properties may be possible under the applicable identification rules. Your QI should confirm which rule and deadlines apply; your tax advisers should evaluate ownership, value, equity, financing, boot, and treatment. We help compare candidates as your broker.
What NNN tenants are best for 1031 exchange replacement properties?
The most actively exchanged NNN tenants are: (1) Dollar General — most deal flow, entry price from $1.5M; (2) McDonald's — corporate guaranteed, long lease, strong resale; (3) Starbucks drive-through — high sales volume, corporate guarantee; (4) Chick-fil-A — tightest pricing, strongest credit; (5) CVS/Walgreens — longest pharmacy leases (20–25 years); (6) 7-Eleven corporate — convenience with institutional-grade credit. The ESS Group maintains off-market NNN inventory across all of these tenant categories.
Most-Requested 1031 NNN Replacement Properties
Investment-grade tenants with 10–20 year absolute NNN leases — the most commonly exchanged assets in the country.
Compare Markets for Your Replacement-Property Search
Compare markets based on your property criteria. Location alone does not determine tax treatment; your tax advisers should evaluate residency, exchange basis, and ongoing federal and state obligations.
Your 45-Day Clock Starts at Close
Don't wait until you have 20 days left. Contact The ESS Group now and we'll have your replacement property shortlist ready before your sale closes.
Start Your 1031 Exchange Now