Here was my answer to another guy....
I'll try and answer some of these questions, hopefully some others with more input can chime in...
-I built this site after struggling myself to find information about Custom Baggers. Don't worry about asking newbie questions, that is why the site is here... Also, many of our users are just like you and just getting into the Custom Bagger scene.
To run a 23" you have three basic options "DO NOT DO IT WITHOUT SOME TYPE OF MODIFICATION TO THE TREES!!!"
-Harley 7* Trike trees, lots have done it but not what I would do. Least expensive and 100% bolt on.
-Raked trees "like the ones Native sells" specifically designed for a 23" wheel without having to cut the neck. All bolt on, second least expensive in the end.
-7* rake in the neck and 7* trees like the HHI kit. This will require some body work and welding. Most expensive, but not by much.
As for the labor costs, most shops will disassemble, rake, body work, and reassemble "including neck and trees" for under $3000.00. You would still have the cost of the wheel, tire, rotors, fender, and either a raked fairing or angled head light nacelle.
To do a 26" wheel you have two options:
-Trees only "like what Native has."
-9* neck and 9* trees, like the HHI kit.
All that being said... If you want a 26" do that, the cost difference between a 23" and a 26" is marginal. There really isn't much difference in the end.
If you or a helpful friend are mechanically inclined doing most of it yourself will save you some cash and you'll feel very rewarded when your done.
This is all my opinion, I am not the raked Bagger guru or anything...