When it comes time to sell land or other real estate, most sellers focus on the purchase price—but how the proceeds are received can be just as important as the number on the contract. A lesser-known strategy called a Structured Installment Sale (SIS) is gaining attention as a way to potentially defer capital gains while converting a traditional lump-sum closing into a customized stream of future income. Instead of receiving all proceeds at closing, a portion can be structured into scheduled payments over time, offering flexibility in how income is recognized and how cash flow is managed. For some sellers, this approach may also create the opportunity to enhance long-term financial outcomes compared to a standard cash sale.
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It’s important to note that this strategy falls outside the scope of real estate brokerage, and we are not tax professionals, 1031 exchange facilitators, or lenders. However, as a land broker, I’ve worked alongside clients using tools like owner-carry agreements and 1031 exchanges to help align transactions with their long-term goals, and I believe in sharing valuable resources when I come across them. As always, I encourage you to consult with qualified tax and financial professionals to determine what’s appropriate for your situation—and if you need help finding the right people, the professionals at Washington State Land for Sale are always happy to connect you.
