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Learn how property tax is imposed, computed, and collected by local governments in the US. Find out the factors that affect property tax rates, such as property type, assessment ratio, and taxing jurisdiction.
Learn about the tax benefits and rules of Section 1031, which allows taxpayers to defer capital gains and income tax on the exchange of certain types of property, mainly real property. Find out how Section 1031 works, what are the requirements and exceptions, and how it differs from pre-2018 and post-2017 provisions.
Title is distinct from possession, a right that often accompanies ownership but is not necessarily sufficient to prove it (for example squatting). In many cases, possession and title may each be transferred independently of the other. For real property, land registration and recording provide public notice of ownership information.
Key takeaways. A title search ensures that there are no hidden claims on the property that could impact the ownership rights of the buyer. The search is typically performed by a title company or ...
Learn about the forced sale of property by a governmental entity for unpaid taxes, such as tax deed sale or tax lien sale. Find out the common requirements, auction methods, and risks of buying or selling property at tax sales.
Learn about the origins and evolution of taxation in the US, from colonial protest against British taxes to modern income and sales taxes. Find out how capitation taxes, also known as poll taxes, were used to restrict voting rights in the 19th and 20th centuries.
Learn about the system of recording legal instruments that affect the title of real estate in the United States. Find out how to conduct a title search, the effect of failure to record, and the difference from land registration systems.
A tax lien is a legal claim on property to secure the payment of taxes. Learn about federal tax liens in the United States, how they arise, how they are perfected, and how they interact with other liens and interests.
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