How capital gains, depreciation recapture, and home-sale exclusions actually work for Portland-area property owners, and where a 1031 exchange changes the math.

Why a second home or vacation property doesn't get the primary-residence exclusion, and how Portland-area owners weigh a straight sale against deferral.
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How the home-sale gain exclusion works for Portland-area sellers, when it doesn't apply, and what changes when the property was ever used as a rental.
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Legitimate ways Portland-area owners lower or defer capital gains tax on real estate, from cost basis records to a 1031 exchange, before listing a property.
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How depreciation recapture is calculated on a Portland investment property sale, why it's taxed separately from capital gains, and how deferral can delay it.
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How stepped-up basis reduces capital gains on inherited real estate, when heirs still owe tax on a Portland-area sale, and how a 1031 exchange fits in.
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How capital gains and depreciation recapture apply when a Portland-area landlord sells a rental, and where a 1031 exchange changes the timing of the bill.
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A breakdown of federal and Oregon capital gains tax on investment property sales, plus how a 1031 exchange changes the timing for Portland-area owners.
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How the Section 121 home-sale exclusion works, who qualifies for the $250,000 or $500,000 amount, and what happens to gain above the limit in Oregon.
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