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Ohio 1031 Exchanges

Ohio State Tax Information

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).

Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. Ohio's personal and dependent exemptions are $2,350 for an AGI of $40,000 or less, $2,100 if AGI is between $40,001 and $80,000, and $1,850 if AGI is $80,000 or above.

State Rate


Local Rate


Combined Rate




1031 Exchange Providers in Ohio

Midwest Like-Kind Exchange Inc.

Loveland, OH

Company name: Midwest Like-Kind Exchange Inc.Headquarters: Loveland, OHCompany description: Midwest Like-Kind Exchange Inc., operating from Wolterman Law Office in Loveland, Ohio, emphasizes a high level of client service and dedication in handling legal matters. Led by Steve, the firm prides itself on efficiency and cost-effectiveness while providing legal advice and representation primarily in Hamilton, Warren, Clermont, and Butler Counties in Southwest Ohio. The company is not a member of the Federation of Exchange Accommodators.
Strategic Property Exchanges, LLC

Cincinnati, OH

Strategic Property Exchanges, LLC, based in Ohio, was established in 1990. The company offers a comprehensive suite of Section 1031 exchange services, including deferred, reverse, foreign, improvement/construction (including leasehold improvement), parking, and FIRPTA exchanges. The president, Stephen L. Robison, J.D., LL.M., is a Board Certified Specialist in Federal Taxation Law, recognized by the Ohio State Bar Association. He is unique in being the only Tax Specialist who is a full-time practicing Qualified Intermediary. With over 33 years of legal experience and more than 29 years in exchange services, Steve Robison was consistently recognized as an Ohio Super Lawyer in Tax Law from 2003 to 2008. The company is not a member of the Federation of Exchange Accommodators.
The Southward Exchange Company, LLC

Springfield, OH

The Southward Exchange Company, LLC, based in Ohio, was founded in 2001 by Attorney Wayne Southward, who continues to oversee its operations. This company is part of the law firm Martin, Browne, Hull & Harper, P.L.L. They offer full-service capabilities for all types of Section 1031 exchanges, including forward, construction, and reverse like-kind exchanges. Their services include preparing all necessary exchange documents, holding proceeds in escrow, and coordinating property closings. Wayne Southward also offers consultation with tax advisors to ensure compliance with IRS codes and regulations. Despite claiming membership, they are not listed as members in good standing of the Federation of Exchange Accommodators. Resources

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