No gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business or for investment if such real property is exchanged solely for real property of like kind which is to be held either for productive use in a trade or business or for investment.
Are they like-kind property?
https://www.law.cornell.edu/uscode/text/26/1031
(a)Nonrecognition of gain or loss from exchanges solely in kind