For North Dakota Landowners
Defer the tax.
Keep the north dakota land legacy.
Iron Ridge Advisors works with North Dakota ranchers, farmers, and landowner families to defer capital gains on land sales through Delaware Statutory Trusts.
North Dakota Capital Gains Reality
Selling appreciated wheat, soybean, and cattle ground land in North Dakota? Here's the tax math.
Combined federal capital gains, depreciation recapture, and North Dakota's state capital gains rate of About 2.50% top, with a 40% long-term capital gains exclusion can hand 30 to 40% of your sale proceeds to taxes.
North Dakota allows a 40% exclusion on long term capital gains and taxes the rest at a top rate near 2.50%, so the effective state rate is among the lowest in the country. Federal capital gains, NIIT, and depreciation recapture still apply, commonly 25 to 28% of the 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
Cass · Richland · Grand Forks · Walsh · Stutsman · Barnes · Ward
North Dakota Landowner Brochure
Get the DST guide for North Dakota families.
Plain-English breakdown of how a DST works for North Dakota landowners, who it fits, and what to ask before you sell.
Get in Touch
Ready to talk about your north dakota land sale?
Free consult. No pressure. We'll tell you straight whether a DST fits.