Recapture Rules For Residential Rental Property Pre-1981 acquired real estate may be subject to Sec 1250 recapture Rental real estate U is always subject to Sec, 1250 recaptureRecapture Rules For Residential Rental Property • Pre-1981 acquired real estate may be subject to Sec. 1250 recapture • Rental real estate is always subject to Sec. 1250 recapture