Best 1031 Exchange Companies in Oregon: How to Compare Them in 2026

Oregon is one of the few states with a law that sets minimum protections for the companies that hold exchange money. That gives you a concrete way to compare them. Here is what the law requires, the firms that say they have an Oregon office, the questions that separate them, and the Oregon filings that follow an exchange out of state.

The short answer

The best 1031 exchange company for an Oregon sale is one that meets Oregon's exchange facilitator law, shows you in writing how your money is held and who can move it, and gives you a named person through day 180. Where it is located matters less: exchanges run by wire, e-signature and phone.

Oregon makes the comparison easier than most states. Under ORS 673.810, an exchange facilitator must at all times keep at least one of these: a fidelity bond of at least $1 million, a deposit of at least $1 million, or the exchange funds in a qualified escrow account or qualified trust where withdrawals need both the facilitator's and your written authorization. It must also carry errors and omissions insurance of at least $250,000, or an equal deposit. Ask every firm which option it uses.

What Oregon's exchange facilitator law requires

Sections are in ORS chapter 673, enacted in 2013. There is no state license or registration to look up: the law works through these minimums, the custody duty and the right to sue. That is why the documents matter. Ask for the bond certificate, the E&O declaration page, or the escrow or trust agreement, not only a sentence on a website.

Oregon 1031 exchange companies: what their sites say

These firms state on their own websites that they have an Oregon headquarters or office. This is not a ranking. Each entry summarizes the firm's own site as read on October 19, 2026; "not stated" means we did not find it there, not that the firm lacks it. We list only firms whose own sites give an Oregon office. Confirm everything in writing with the firm.

Leah Badach, CES (the author of this page) works with Oregon sellers remotely from Brooklyn, New York. She is a Certified Exchange Specialist with 11+ years of 1031 exchange experience, and the qualified intermediary she works with confirms in writing, before you sign, how your funds are held. Ask her the same questions as everyone else on this list.

How to choose among them

Questions to ask any Oregon intermediary

1. Which ORS 673.810 option do you use, and can I see the document?
2. Where will my funds sit, in whose name, and at which bank?
3. Does a withdrawal need my written approval?
4. Who earns the interest on my funds, and how is it reported?
5. How do I deliver my 45-day identification, and how do you confirm receipt?
6. If I buy outside Oregon, how do you help with Form OR-24 and any withholding at my closing?
7. Who is my day-to-day contact, and what is their training or certification?

The Oregon filings that come with an exchange

• Oregon taxes capital gains at its regular income tax rates. The top rate on the 2025 tables is 9.9% (Oregon Department of Revenue). A 1031 exchange defers both the federal and the Oregon tax on the gain.
• Buying outside Oregon: Form OR-24 every year. If you exchange Oregon property for property in another state, Oregon adds the deferred gain back to your Oregon income when you later sell the replacement in a taxable sale (ORS 316.738). The Department of Revenue's instructions say to file Form OR-24 "for the tax year that you transferred property to another party in a like-kind exchange and annually thereafter until the disposition of the like-kind property" (OR-24 instructions). Exchanges from Oregon property into Oregon property do not use the form.
• Selling as a nonresident: withholding at closing. Under ORS 314.258, the closing agent withholds the least of 4% of the price, the net proceeds, or 8% of the gain included in Oregon income, unless an exception applies (for example, a price of $100,000 or less, or a written affirmation that you are unlikely to owe Oregon tax). The escrow agent may ask you to complete Form OR-18-WC. Whether your exchange fits an exception is a question for your CPA and escrow agent before closing, not after.
• Transfer taxes. Oregon law bars cities and counties from adding new real estate transfer taxes, but taxes in effect on March 31, 1997 continue (ORS 306.815). Washington County charges one dollar per thousand dollars of the selling price (Washington County).
• Wherever you buy, the federal clocks are the same: 45 days to identify in writing, and the replacement must be received by the earlier of day 180 or your tax return due date, including extensions (Treas. Reg. §1.1031(k)-1). See the full timeline and, for Portland sales, 1031 exchanges in Portland.

Frequently asked questions

Does Oregon require a 1031 qualified intermediary to be bonded?

Oregon requires an exchange facilitator to keep a fidelity bond of at least $1 million, an equal deposit, or the exchange funds in a qualified escrow or trust that needs both its and your written authorization to release. It also requires at least $250,000 of errors and omissions coverage or an equal deposit (ORS 673.810). There is no state license, so ask for the documents.

If I sell Oregon property and buy in another state, does Oregon still tax the gain?

Oregon adds the deferred gain back to your Oregon income when you later sell the out-of-state replacement property in a taxable sale (ORS 316.738), and you file Form OR-24 for the year of the exchange and every year after until then. Exchanging into Oregon property does not use the form.

Is tax withheld when a nonresident sells Oregon property in a 1031 exchange?

Oregon's withholding rule applies to nonresident sellers unless an exception applies; the closing agent withholds the least of 4% of the price, the net proceeds or 8% of the Oregon gain (ORS 314.258). Ask your CPA and escrow agent early whether your exchange qualifies for an exception, such as the written affirmation that you are unlikely to owe Oregon tax.

Do I need a qualified intermediary located in Oregon?

No. The intermediary can be anywhere in the United States. Oregon's law covers firms that act as facilitators for a fee or keep an Oregon office, so ask any firm how it meets ORS 673.810.

Which 1031 exchange companies have offices in Oregon?

On their own websites, Equity Advantage (Portland), Cascade Exchange Services (Eugene) and Ten Thirty One, LLC (Salem) give Oregon locations, and IPX1031 lists a Portland office. Confirm current details with each firm.

Sources

• ORS chapter 673, ORS 673.800 to 673.825 (exchange facilitators); ORS 316.738; ORS 314.258; ORS 306.815.
• Oregon Department of Revenue: 2025 tax tables, Form OR-24 instructions, Publication OR-NR-REAL.
• 26 U.S.C. §1031 and Treas. Reg. §1.1031(k)-1.
• Firm details: each firm's own website, linked in the table, read October 19, 2026.

Educational information, not tax or legal advice. Firm details are as stated on each firm's website and may change; confirm them in writing.