.• When you exchange into an out-of-state property, Oregon makes you file an annual “reporting return” and will collect state tax once you eventually dispose of the property in a taxable event.• That $34,000 is likely depreciation recapture plus state capital gains tax from the deferred exchange 18 years ago.Strategies to consider:• Stay in Oregon property: If you exchange into another Oregon property, the deferral continues without triggering the clawback.• Refinance replacement property: Even if you must park money for Oregon’s bill, you might exchange into a higher-value property, then refinance after closing to pull cash out tax-free to cover the tax payment.• Installment sale / structured sale: Instead of a straight sale, you could consider structuring payments to spread out gains recognition, but this complicates a 1031 and needs expert guidance.• Cost segregation on new property: If you go out of state and accept Oregon’s clawback, a cost seg with bonus depreciation on the new property could generate large deductions to offset federal (and possibly Oregon-source) income, freeing up cash to pay the tax.• Charitable strategies: A charitable remainder trust (CRT) can sometimes help shelter a portion of gains, but that’s a more advanced estate/tax play.Tax angle:• The new One Big Beautiful Bill (OBBA) in 2025 tightened tracking and reporting of state-source gains, so Oregon’s enforcement is stricter now.In short, if you move your exchange out of Oregon, you likely can’t avoid the $34K entirely, but you can plan around it with refinancing, cost seg, or advanced trust strategies.

Investments can be disposed of using 1031’s. 

How much disposable cash do you have?

Have them confirm that anything left behind is trash and can be disposed of. 

Whether they do or not doesn't negate the fact that we, as individuals, can and should use the most effective tools at our disposal to contribute to the community and build our businesses.Instead of being a 'lazy' way to get clients, using AI is a strategic one.

RADD investments enticement and business model is based on high rates of return when disposable profit/income is available.

I took a vague FB post from a wholesaler and about 12 pictures she posted and within 5 minutes had the address and ran the tools I have at my disposal. 

The sellers don't have title to the property to dispose of it, but they still have responsibility for the loan.

Not afraid of getting holes blown through my plans, and very happy to have as much information at my disposal to make great decisions!

They are not interested in using equity at all as they already have disposable income/cash to invest.