Vacant Houses - How to defer capital gains

[Nancy Ireland]

Hello friends! I have several derelict houses that I have been working on fixing up and was originally planning on renting them out. Now I am thinking about relocating. My other rentals I understand I can do a 1031 exchange, but what about the several that are not habitable yet? What would be a good strategy to exit from those properties? I am looking at moving out of state. Thanks!

[Basit Siddiqi]

Intent is the most important factor that determines whether or not you are eligible to do a 1031 exchange.

If you intended to hold them to rent out, it seems like they are investment properties, which are eligible for a 1031 exchange.