Can I 1031 land we own into rental properties?

[Brandon Palmer]

Hi folks!

We own a piece of land (all cash, no loan) which we are considering selling.  We bought it a few years ago and it's appreciated well in that time.  If we sell it, can we 1031 the gains into other properties?  We're considering taking the sale proceeds and purchasing some more rental properties with it.

I know that if we sold one of our rental properties, we could 1031 that, but what about just land?  Do all the same 1031 rules apply to land that they would to another property?

Thanks all!