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% (general capital gains deduction capped at $2,500 since 2025) can hand 30 to 40% of your sale proceeds to taxes.
Since 2025 New Mexico caps the general capital gains deduction at $2,500 and taxes the rest as income at a top rate of 5.9%. A larger 40% deduction applies only to the sale of a qualifying New Mexico business. Federal capital gains, NIIT, and depreciation recapture still apply on top, and can take a meaningful share of the gain depending on your bracket, depreciation history, and the type of gain.
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.