For New Mexico Landowners
Defer the tax.
Keep the new mexico land legacy.
Iron Ridge Advisors works with New Mexico ranchers, farmers, and landowner families to defer capital gains on land sales through Delaware Statutory Trusts.
New Mexico Capital Gains Reality
Selling appreciated cattle range and irrigated farmland land in New Mexico? Here's the tax math.
Combined federal capital gains, depreciation recapture, and New Mexico's state capital gains rate of Up to 5.9%, with a deduction of 40% of gains or $1,000 can hand 30 to 40% of your sale proceeds to taxes.
New Mexico lets you deduct the greater of 40% of your capital gains or $1,000, then taxes the rest as income at a top rate of 5.9%. Federal capital gains, NIIT, and depreciation recapture still apply on top, commonly 25 to 28% of the gain on a long held ranch.
A 1031 exchange into a Delaware Statutory Trust defers all of that. Your proceeds roll into a fractional ownership share of professionally managed institutional real estate. The IRS waits. You collect the structured benefits of passive ownership without the tenants, fences, or fuel bills.
Counties We Work In
Chaves · Curry · Roosevelt · Doña Ana · Union · Lea · Quay
New Mexico Landowner Brochure
Get the DST guide for New Mexico families.
Plain-English breakdown of how a DST works for New Mexico landowners, who it fits, and what to ask before you sell.
Get in Touch
Ready to talk about your new mexico land sale?
Free consult. No pressure. We'll tell you straight whether a DST fits.