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Replacement Property Comparison

Model a hypothetical replacement property beside the one you own. The point isn't to make the replacement look good — it's to see whether the trade actually improves anything that matters to you.

Property you own today
Hypothetical replacement property

Implied loan amount: $0

Side-by-side comparison of the current property and a hypothetical replacement property
MeasureCurrent propertyReplacement
Equity / capital in the property$1,500,000$1,400,000
Net operating income$35,840$68,900
Cap rate2.39%4.92%
Annual pre-tax cash flow$35,840$68,900
Operating return on equity2.39%4.92%
Cash return on equity2.39%4.92%
Debt coverage ratioNo debtNo debt
Cash invested$1,425,000
Cash-on-cash return4.84%
First-year principal reduction$0
Important: These calculations are for general educational and planning purposes only. They aren't an appraisal, tax calculation, legal opinion, investment recommendation or guarantee of results. Tax basis, depreciation, exchange eligibility and tax consequences can vary substantially based on individual facts. Review your specific situation with your CPA, attorney, qualified intermediary and other appropriate professionals before acting.

The best replacement property is the one you'd still want in ten years.

Tax deferral is a benefit, not a reason. If the replacement doesn't fit your goals, the exchange isn't a win.