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  2. Land value tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Land_value_tax_in_the...

    There have also been attempts since then to introduce land value tax legislation, such as the Federal Property Tax Act of 1798, [15] and HR 6026, a bill introduced to the United States House of Representatives on February 20, 1935 by Theodore L. Moritz of Pennsylvania. HR 6026 would have imposed a national 1% tax on the value of land in excess ...

  3. Property tax - Wikipedia

    en.wikipedia.org/wiki/Property_tax

    The assessment is made up of two components—the improvement or building value and the land or site value. The property tax is the main tax supporting local education, police, fire protection, government, roads, and most infrastructure, e.g. sewers, bridges, street lights. Many state and local jurisdictions add personal property taxes.

  4. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Although it is not used in the Internal Revenue Code, the term "boot" is commonly used in discussing the tax implications of a 1031 exchange. Boot is an old English term meaning "something given in addition to." "Boot received" is the money or fair market value of "other property" received by the taxpayer in an exchange.

  5. Tax Implications of Passive Income Streams - AOL

    www.aol.com/finance/tax-implications-passive...

    The tax rates vary depending on your income level and tax bracket. It’s important to remember that this ordinary income tax rate applies to most passive income streams, but there are exceptions ...

  6. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Property values generally must be coordinated among jurisdictions, and such coordination is often performed by equalization. Once value is determined, the assessor typically notifies the last known property owner of the value determination. After values are settled, property tax bills or notices are sent to property owners. [90]

  7. What Are the Tax Implications of Reverse Mortgages? - AOL

    www.aol.com/tax-implications-reverse-mortgages...

    Equity is defined as the home’s value, generally determined by sale price, bank assessment, or property tax assessment, less any amount you currently owe. For example, say that you have a house ...

  8. Lot and block survey system - Wikipedia

    en.wikipedia.org/wiki/Lot_and_block_survey_system

    For example, a metes and bounds described parcel may be assigned the Tax Identification Number 14-55-118, which has nothing to do with the legal description of the property recorded in the deed other than its use to create the tax Block and Lot maps. In this case, the first number may be used to indicate the local municipality, the second ...

  9. Selling a rental property? Here are the tax consequences - AOL

    www.aol.com/news/selling-rental-property-tax...

    You’re not eligible for the $250,000-per-person home sale profit exclusion, and in addition to paying capital gains tax you also face a depreciation recapture tax of 25%.