Brentwood real estate TN, Franklin real estate and Williamson County real estate, home listings and homes for sale in Tennessee - Suzette Johnson and The Johnson Team, REALTOR® Suzette Johnson REALTOR(r) for Brentwood, Franklin and Williamson County, Tennessee real estate - NUMBER1EXPERT™ Suzette Johnson NUMBER1EXPERT(tm) for Brentwood, Franklin and Williamson County, Tennessee real estate
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Suzette Johnson, REALTOR®, real estate agent and broker for Brentwood, Franklin and Williamson County Tennessee home listings, property and land for sale - NUMBER1EXPERT(tm)














WHY ARE WE TOP AGENTS FOR BUYERS AND SELLERS IN THE BRENTWOOD, FRANKLIN, NASHVILLE TN AREA? WE TAKE GREAT CARE OF OUR CUSTOMERS! CALL 615-351-1202.


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Real Estate Tips
Tax Considerations >New 1031 Exchange Rules

One of the most popular "tax deferring" strategies for real estate owners who are selling one property and acquiring another is the use of Section 1031 of the Internal Revenue Code. It is an effective way to defer paying income tax on capital gain generated by the sale of a property when you intend to reinvest the proceeds in a similar, "like-kind" property. Almost any kind of real property is considered "like-kind" with any other real property.

A recently enacted law closes what was considered a loophole in the Section 1031 rules. In some cases, owners of investment real estate have used the 1031 Exchange to swap their investment property for real estate that could be readily converted to an owner-occupied residential property. After the exchange, they made the property into their principal residence, lived in it for a couple of years, then sold it. Now the American Job Creation Act of 2004 has ruled that properties converted from a 1031 exchange property into a residence must be held and used as a principal residence for at least five years to qualify for the tax exemption. Otherwise, the basic tax-deferring benefits of 1031 exchanges remain the same.

Consult your tax advisor for more detailed information.

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Real Estate Trivia
Q 
What is the average age range of a second-home buyer in the United States?

A 
Currently, second-home buyers in America are most often between 41 and 44 years of age.
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Suzette Johnson, REALTOR®, real estate agent and broker for Brentwood, Franklin and Williamson County Tennessee home listings, property and land for sale - NUMBER1EXPERT(tm)

Suzette and David Johnson: The Johnson Team
Keller Williams Realty

9175 Carothers Parkway, Suite 110
Franklin, TN 37067
Mobile: 615-351-1202
Mobile: 615-351-7781
Office: 615-778-1818
License #: 00220250
Email: suzette@suzettejohnson.com

Suzette Johnson has ranked as high as #9 on the Nashville Business Journal's "Top Real Estate Agents". This is out of over 8,000 agents. Her specialty is residential property. She sees her job as that of a match-maker between you and your perfect home. "I love introducing people to beautiful Williamson County. This area is so rich in American History. I know firsthand what a great place Williamson County is, both to live and to raise a family. My husband David and I make a great team and we look forward to assisting you. We know the area! 615-351-1202 or suzette@suzettejohnson.com.

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Keller Williams Realty real estate and homes for sale in Brentwood, Franklin and Williamson County Tennessee

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