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LESSON 12
= TAXES
= TAXES
THE FIRST
REAL ESTATE AGENT
IN CALIFORNIA
CHAPTER 14
CHAPTER 14
2
REAL PROPERTY TAXES
With
the passage of Proposition 13, the California Supreme Court has
defined property tax as "an acquisition value system".
Basically Proposition 13 has provided a "new" system.
3
Taxes are billed=
on a
fiscal year. Which is July 1 =
of each year to =
June
30 of the following year.
Taxes are paid as follows:
4
Remember,
when it comes to property tax, there is
No Darn Fooling Around with property t=
axes.
Mr. & Mrs. R=
ealtax
receive their 2003-2004 tax bill, The total real property tax is $2,400. They pay $1,200 on No=
vember
1, 2003 and another $1,200 on February 1, 2004.
5
CHANGE IN OWNERSHIP STATEMENT=
3;
Any person acqui=
ring
an interest in property subject to local taxation must notify the county =
Recorder or Asse=
ssor
by filing a Change in Ownership Statement within 45 days of the date of <=
/span>recording or, if=
the
transfer is not recorded, within 45 days following a written request from the =
Assessor.=
6
PROPOSITION 13&=
#13;
Usually
the Fair Market Value (FMV) is defined as the purchase =
price.
Under Propositio=
n 13
the property tax is 1% of the value at the time of purchase
Each county may =
add an
additional property tax to the 1%. Usuall=
y a
county will add 0.25% to 1% more.
7
Mr. O'Mygosh purchased home for
$300,000. =
Assume the prope=
rty
tax is 1.25% for the area. <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>Thus his tax wou=
ld
be$3,750 per year or $1,875 every 6 months.
In this class we will use 1.25%
Under Propositio=
n 13
the property value maybe increased each year at an index rate determined by the California
Industrial Relation's Board or 2%, which ever is the lesser.
8
Mr.
O'Mygosh purchased home for $300,000.
The first year he will pay $ 3,750 (300,000 x 0.0125) <=
/span>this year. Assume that index is increased by 2%.<=
span
style=3D'mso-spacerun:yes'>
His new tax value for next year would
be: =
$300,000 x 1.02 =
=3D
$306,000.
The taxes would be $ 3,825 per year
($306,000 x 0.0125) the next fiscal year.
<=
/span>
9
=
Mr.
Buildurown purchased some land to build his <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>home at a cost of
$50,000. After six months of sweat and physic=
al
labor, he finished his home. =
The only costs w=
as
that of materials for $100,000. <=
/span>=
Total cost of th=
e home
was $150,000. Because of <=
/span>his ability and =
labor
the home had a FMV (fair market value) of $250,000.
The local county assessor could legally assess the home for <=
span
style=3D'position:absolute;top:55.5%;left:4.3%;width:91.57%;height:6.5%'><=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>$250,000.=
10
PROPOSITION
8
Decline–in–Value Reassessm=
ent,
approved by the voter in 1978.&#=
13;
Allow taxable va=
lues
of any property to decline below the factored base year value established by <=
/span>=
Proposition 13 t=
o be
reassed at the lower value. .
11
Mr.
O'Migosh purchased a property in 1989 for $250,000. The base year will be 1989 and will be=
placed on the tax
rolls at $250,000. In 1991 Mr. =
O'Migosh found-o=
ut he
could only sell his property for $150,000.
In other words his property declined in value by
$100,000. He now =
can petition the
county to have his property enrolled at the value of $150,000.
12
=
PROPOSITION
58
1. A
principal residence (a home) on which there is a homeowner's
exemption can be transferred to parent or child with no change in the real prop=
erty
basis.
<=
/span>
=
2. The =
first
$1,000,000 of other real property between parent and child is exempt fr=
om reassessment.
13
The code defines a child as a natural child (any child born of the
parents), any stepchild or spouse of that stepchild as long as the relationship of stepparent and
stepchild exists, a son-in-law or daughter-in-law of the parent(s) as l=
ong
as the relation exists or a child who was adopted by the <=
/span>=
age of 18.
14
I. M. Generous wants his mom to purchase his home. His real property tax basis is
$100,000. If his tax rate is =
1˝%
(0.015) for his area, then his annual property tax will be $1,500 ($100,000 x 0.015). The home now has a FMV of $300,000. If mom buys the home without notifying the county, then her annual =
tax
bill will be increase to $4,500 ($300,000 x 0.015).
But, if she files a SBE Form PT-58, then she will retain her son's tax-basis and <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>her annual tax b=
ill
will be $1,500. This is a =
savings of $2,00=
0 per
year.
15
If the property is NOT the transferor's principal =
residence and is
$1,000,000 or less, then the transfer is excluded from reassessment.
If the assessed =
value
is more than $1,000,000, then the transfer must specify the amount and =
allocation of the
exclusion on the claim.
16
=
DOCTRINE OF
STEP–TRANSACTION =
STEP–TRANSACTION =
If one transacti=
on
depends upon another transaction, that is, if you would not do the first transaction unle=
ss the
second transaction is done. <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>This is referred=
to as
the doctrine of step–transaction and step–transactions are not allowed <=
/span><=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>in real property=
tax
transactions.
17
There are three members of the Doner family. Mom Doner, son Bob Doner and daughter Sally =
Doner. Bob wants to sell his property to his =
sister
Sally
and they want to keep the same property tax =
basis. So Bob sells the property to mom and <=
/span>shortly thereaft=
er,
mom sells to daughter Salley. =
Because this is a
transfer between parent and child they feel they have accomplished their goal. =
18
.
The problem is that this transfer is a step–=
transaction, acc=
ording
to IRS. Bob would not have sold to mom unle=
ss Mom
sold to Sally. Therefore, =
this transaction=
would
be disallowed.
![](3D"slide0039_image007.jpg")
BOB (Son)
SALLY (Daughter)
MOM
19
PROPOSITION 60&=
#13;
Prop=
osition
60 provides that a qualified homeowner aged 55 or older may transfer the =
current base-year
value of hisr present principal residence to a new replacement (that is, to sell their old home a=
nd buy
a new home), with these conditions.&#=
13;
20
=
1. Both
properties must be in the same county.
=
2. The
claimant must be at least 55 years old as of the date of tran=
sfer
(sale). If married one of the spouses must be =
55
years or older
=
3. The
original resident must be eligible for a homeowners' exem=
ption
at the time of sale (transfer).
21
=
5. If t=
he new
home is bought before or on the same day of the sale of the old home, the
purchase sales price of t=
he old
home.
=
4.=
The new home must be purchased within=
a
two year period before the sale of the old home or within a two year
period after the sale of the old home.
22
If the new home is purchased within the first year =
after the sale o=
f the
old home, the purchase price may exceed the sales price of the original <=
span
style=3D'position:absolute;top:23.75%;left:3.55%;width:96.06%;height:6.5%'=
>residence by 5%.=
Finally, if the new home is purchased within=
the
second year period of the sale of the old home, then the purcha=
se
price may exceed of the sales price of the old home by 10%.
23
![](3D"slide0044_image008.gif")
Sale
of Old Residence
=
2nd 1st 0 1st 2nd
yr. Yr. Yr. Yr.
yr. Yr. Yr. Yr.
=3D to or =3D to or 5% 10%
less less
![](3D"slide0044_image009.gif")
Real Property Tax Base Time Line
![](3D"slide0044_image011.jpg")
![](3D"slide0044_image013.jpg")
24
=
.
Mr.
Prior purchases a new home for $190,000 this year. He sells his old home after buying the=
new home for
$200,000. Since he purchased the =
new home first and p=
aid
equal or less than the sales price of his old home and he did so within a two year period befo=
re the
sale of his old home, he is allowed to carry his old real property assessment <=
/span>=
value to the new=
home.
25
If the old home had a real property assessed value =
of $75,000, the =
new
home have a real property tax basis of $75,000=
.
If the property =
tax
rate is 1.25% then the new property would have property taxes of $938 <=
span
style=3D'position:absolute;top:65.78%;left:0%;width:94.12%;height:34.21%'>=
($75,000 x 0.012=
5%)
per year.
If Mr. Prior doe=
sn’t
file for Prop 60, his property taxes would be $2,500 ($200,000 x 0.0125).
26
=
.
Mr. Before sold his old home for $200,000 today. He purchases a new home for $200,000. Since the <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>purchase of the =
new
home was equal to the sale price of his old home and he did so within a two =
year period befo=
re the
sale of his old home, he is allowed to carry his old real property assessment <=
/span>=
value to the new=
home.
27
=
.
Mr. After purchased his old home for $75,000, =
and sold it for
$200,000 on March 22, 2000. He purchased a new =
home
for $210,000 on March 23, 2000. Since the
purchase of the home falls within the first year after the sale of his old home he may =
purchase the new=
home
for 5% more than the sales price of his old home ($200,000 x 5% =3D $210,000). Since he has met all the requirements,=
his assessed val=
ue
will be carried over to the new home. His propert=
y tax
basis would be $75,000.
=
28
=
.
Ms.
Holmes purchased her old home for
$75,000, and sold the old home for $200,000 on April 2, 2000. She purchased a new home for $220,000 =
on <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>April 1, 2002. Since the sale of the home falls within the secon=
d year
period after the sale of her old home she may purchase their home for 10% <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>more than the sa=
les
price of her old home ($200,000 x 10% =3D $220,000).
Since she has met all the requirements, she may carry over her real <=
/span>=
property assessed
value to the new home, or a property tax basis of $75,000.
29
PROPOSITION 90&=
#13;
Proposition 90 i=
s an
extension of Proposition 60.&#=
13;
Proposition 90 a=
llows
the purchase of the new home in a different county in California.
However, the cou=
nty
the homeowner is planning to move into may reject Proposition 90.
30
Alameda Modoc
Contra Costa Orange
Inyo Riverside
Kern San Diego
Los Angeles San Mateo
Marin Santa Clara
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Ventura
PROPOSITION 90&=
#13;
Counties that al=
low
proposition 90.
31
=
.
On September 2 th=
is
year, Ms. Calculate sold her principal residence in Anaheim, Orange County, =
California for
$300,000. She purchased it for =
$150,000, and to=
day he
property tax basis is $150,000. The property taxes are $1,875. On April 15 next year, she purchased a new home in =
Corona, Riverside
County, California for $200,000. =
32
If she files a Form PT–60, Claim for <=
span
style=3D'position:absolute;top:13.0%;left:4.3%;width:102.05%;height:6.5%'>=
rheReplacement
Dwelling Base-Year Value Transfer, the county assessor's office will then =
transfer the $15=
0,000
base-year value assuming that the transfer meets all of the other <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>requirements.
33
=
.
On September 2 this year, Ms. Calculate sold her =
principal reside=
nce in
, Victorvile, San Bernardino County, California (a non prop–90 county) for =
$300,000. The base-year value at the time of sal=
e =
was $150,000. On April 15 next year, she =
purchased a new =
home
in Fullerton, Orange County, California (a prop-90 county) for $200,000. If she files a Form PT–60, Claim for<=
/i> <=
span
style=3D'position:absolute;top:53.25%;left:4.3%;width:94.75%;height:6.5%'>=
Replacement
Dwelling Base-Year Value Transfer, the county assessor's office will then transfer the $15=
0,000
base-year value assuming that the transfer meets all of the other =
requirements.
34
=
.
On September 2 this year, Ms. Calculate sold her =
principal reside=
nce in
Fullerton, Orange County, California for $300,000.
The base–year value at the time of sale was $150,000.
On April 15 next year, she purchased a new home in , Victorvile, San Bernardino C=
ounty,
California (a non prop–90 county) for $200,000. Therefore she will be taxed <=
/span>=
at the full asse=
ssed
value of $300,000.
35
BUYING PROPERTY=
Before you can sell the property, you=
need
to buy a property.=
You will either:=
<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>=
1.Buy a home
<=
/span>
<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>2.Buy investment t=
ype of
property (rentals),
<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>3.Create a subdivi=
sion
(are not investments nor homes and are treated differently for=
tax
purposes).
36
TYPES OF BASIS
The starting point for all tax
calculations on real estate property
is the original basis.&#=
13;
=
Original Basi=
s – the purchase pri=
ce
plus buying costs
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37
=
=
=
Depreciable B=
asis –
the
amount of the original basis that is allowed to be depreciated by tax law.=
=
Adjusted Basi=
s – the original bas=
is
plus
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Mr. Homely sold =
their
home and had a gain of $52,000. They liv=
ed in
the home for 5 years. =
Thus, they can e=
xclude
the $92,000 gain. Put it in =
his pocket and r=
un.
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(1) short term
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Improvements&#= 13;
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1. Residential (27.5 or 40 years).
2. Non-Residential (39 or 40 years)
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return GetSldList().mList.length
}
function GetSldNum( href )
{
for(ii=3D0; ii 1 )
PopSldList();
else if( !IsFramesMode() ) {
if( gLoopCont )
GoToFirst()
else
EndShow()
}
}
function GoToPrevSld()
{
ii=3DgCurSld-1
if( ii > 0 ) {
obj=3DGetHrefObj(ii)
while ( obj && ( obj.mVis =3D=3D 0 ) && ( ii>0 ) )
obj=3DGetHrefObj(--ii)
if( ii =3D=3D 0 ) ii=3D1
GoToSldNum(ii)
}
}
function GoToFirst(){ GoToSld( GetHrefObj(1).mSldHref ) }
function GoToLast()
{
ii=3DGetSldList().mList.length
if( ii !=3D gCurSld )
GoToSld( GetHrefObj(ii).mSldHref )
}
function GoToSldNum( num )
{
if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
obj =3D GetHrefObj( num )
obj.mVis=3D1
gPrevSld=3DgCurSld
gCurSld =3D num;
PPTSld.location.replace(MHTMLPrefix+obj.mSldHref)
if( IsFramesMode() ) {
UpdNavPane(); UpdOtlPane(); UpdNtsPane()
}
}
function GoToSld( href )
{
if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
GetHrefObj( GetSldNum(href) ).mVis=3D1
PPTSld.location.replace(MHTMLPrefix+href)
}
function SldUpdated( id )
{
if( id =3D=3D GetHrefObj(gCurSld).mSldHref ) return
gPrevSld=3DgCurSld
gCurSld=3DGetSldNum(id)
if( IsFramesMode() ) {
UpdNavPane(); UpdOtlPane(); UpdNtsPane()
}
}
function PrevSldViewed(){ GoToSld( GetHrefObj(gPrevSld).mSldHref ) }
function HasPrevSld() { return ( gIsEndShow || ( gCurSld !=3D 1 && GetHrefO=
bj( gCurSld-1 ).mVis =3D=3D 1 )||( GetCurSldNum() > 1 ) ) }
function HasNextSld() { return (GetCurSldNum() !=3D GetNumSlds()) }
function CloseWindow() {
if( HideMenu() ) return;
=09
var event =3D PPTSld.event;
if( !IsFramesMode() && event && (event.keyCode=3D=3D27 || event.keyCode=3D=
=3D32 || event.type=3D=3D"click" ) )
window.close( self );
CatchNumKeys( self, event );
}
function Unload() { gIsEndShow=3D0; }
function SetupEndShow() {
gIsEndShow=3D1;
PPTSld.document.body.scroll=3D"no";
PPTSld.document.onkeypress=3DCloseWindow;
PPTSld.document.onclick=3DCloseWindow;
PPTSld.document.oncontextmenu=3D_CM;
}
function EndShow()
{
if( IsFramesMode() ) return
if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
doc=3DPPTSld.document
var dir =3D doc.body.dir
if( dir !=3D "rtl" ) dir =3D "ltr";
doc.open()
doc.writeln(' 0) {
PushSldList(sldList,fEnd);
gCurSld =3D 1;
}
else
if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
}
function PushSldList(arr,fEnd) {
var ii =3D gSldStack.length;
gSldStack[ii] =3D new SldList(arr,gCurSld,fEnd);
GoToSld( gSldStack[ii].mList[0].mSldHref );
}
function PopSldList() {
if (gSldStack[gSldStack.length-1].fEndShow)
EndShow()
else {
gCurSld =3D gSldStack[gSldStack.length-1].mCurSld;
gSldStack[gSldStack.length-1] =3D null;
gSldStack.length--;
var sldList =3D gSldStack[gSldStack.length-1];
GoToSld( sldList.mList[gCurSld - 1].mSldHref );
}
}
var custShowList=3Dnew Array();
/*********************************************
Navigation button implementation
There are 2 types of buttons: ImgBtn, TxtBtn
implemented as function objects. They share
a similiar interface so the event handlers
can call SetActive, for example, on a button=20
object without needing to know exactly=20
what type of button it is.
**********************************************/
//----------------------------------
function ImgBtn( oId,bId,w,action )
//----------------------------------
{
var t=3Dthis
t.Perform =3D _IBP
t.SetActive =3D _IBSetA
t.SetInactive=3D _IBSetI
t.SetPressed =3D _IBSetP
t.SetDisabled=3D _IBSetD
t.Enabled =3D _IBSetE
t.ChangeIcon =3D null
t.UserAction =3D action
t.ChgState =3D _IBUI
t.mObjId =3D oId
t.mBorderId=3D bId
t.mWidth =3D w
t.mIsOn =3D t.mCurState =3D 0
}
function _IBSetA()
{
if( this.mIsOn ) {
obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 )
obj.style.posTop=3D0
}
}
function _IBSetI()
{
if( this.mIsOn ) {
obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 )
obj.style.posTop=3D0=20
}
}
function _IBSetP()
{
if( this.mIsOn ) {
obj=3Dthis.ChgState( gShadowClr,gHiliteClr,2 )
obj.style.posLeft+=3D1; obj.style.posTop+=3D1
}
}
function _IBSetD()
{ =20
obj=3Dthis.ChgState( gFaceClr,gFaceClr,0 )
obj.style.posTop=3D0=20
}
function _IBSetE( state )
{
var t=3Dthis
GetObj( t.mBorderId ).style.visibility=3D"visible"
if( state !=3D t.mIsOn ) {
t.mIsOn=3Dstate
if( state )
t.SetInactive()
else
t.SetDisabled()
}
}
function _IBP()
{
var t=3Dthis
if( t.mIsOn ) {
if( t.UserAction !=3D null )
t.UserAction()
if( t.ChangeIcon ) {
obj=3DGetObj(t.mObjId)
if( t.ChangeIcon() )
obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-4)*t.mWidth
else
obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-0)*t.mWidth
}
t.SetActive()
} =20
}
function _IBUI( clr1,clr2,nextState )
{
var t=3Dthis
SetBorder( GetObj( t.mBorderId ),clr1,clr2 )
obj=3DGetObj( t.mObjId )
obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-nextState)*t.mWidth-obj=
.style.posTop
t.mCurState=3DnextState
return obj
}
//-----------------------------------------
function TxtBtn( oId,oeId,action,chkState )
//-----------------------------------------
{
var t=3Dthis
t.Perform =3D _TBP
t.SetActive =3D _TBSetA
t.SetInactive=3D _TBSetI
t.SetPressed =3D _TBSetP
t.SetDisabled=3D _TBSetD
t.SetEnabled =3D _TBSetE
t.GetState =3D chkState
t.UserAction =3D action
t.ChgState =3D _TBUI
t.mObjId =3D oId
t.m_elementsId=3D oeId
t.mIsOn =3D 1
}
function _TBSetA()
{
var t=3Dthis
if( t.mIsOn && !t.GetState() )
t.ChgState( gHiliteClr,gShadowClr,0,0 )
}
function _TBSetI()
{
var t=3Dthis
if( t.mIsOn && !t.GetState() )
t.ChgState( gFaceClr,gFaceClr,0,0 )
}
function _TBSetP()
{
if( this.mIsOn )
this.ChgState( gShadowClr,gHiliteClr,1,1 )
}
function _TBSetD()
{ =20
this.ChgState( gFaceClr,gFaceClr,0,0 )
this.mIsOn =3D 0
}
function _TBSetE()
{
var t=3Dthis
if( !t.GetState() )
t.ChgState( gFaceClr,gFaceClr,0,0 )
else
t.ChgState( gShadowClr,gHiliteClr,1,1 )
t.mIsOn =3D 1
}
function _TBP()
{
var t=3Dthis
if( t.mIsOn ) {=20
if( t.UserAction !=3D null )
t.UserAction()
if( !t.GetState )
return
if( t.GetState() )
t.SetPressed()
else
t.SetActive()
} =20
}
function _TBUI( clr1,clr2,lOffset,tOffset )
{
SetBorder( GetObj( this.mObjId ),clr1,clr2 )
Offset( GetObj( this.m_elementsId ),lOffset,tOffset )
}
function Offset( obj, top, left ){ obj.style.top=3Dtop; obj.style.left=3Dle=
ft }
function SetBorder( obj, upperLeft, lowerRight )
{
s=3Dobj.style;
s.borderStyle =3D "solid"
s.borderWidth =3D 1=20
s.borderLeftColor =3D s.borderTopColor =3D upperLeft
s.borderBottomColor=3D s.borderRightColor =3D lowerRight
}
function GetBtnObj(){ return gBtnArr[window.event.srcElement.id] }
function BtnOnOver(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetActive() }
function BtnOnDown(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetPressed() }
function BtnOnOut(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetInactive() }
function BtnOnUp()
{
b=3DGetBtnObj()
if( b !=3D null )
b.Perform()
else
Upd()
}
function GetNtsState(){ return parent.gNtsOpen }
function GetOtlState(){ return parent.gOtlOpen }
function GetOtlTxtState(){ return parent.gOtlTxtExp }
function NtsBtnSetFlag( fVal )
{
s=3Ddocument.all.item( this.m_flagId ).style
s.display=3D"none"
if( fVal )
s.display=3D""
else
s.display=3D"none"
}
function _BSetA_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S=
etActive() }
function _BSetI_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S=
etInactive() }
function _BSetP_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S=
etPressed() }
function _BSetA_BorderImg()
{=20
b =3D gBtnArr[this.mBorderId]=20
if( b !=3D null && this.mIsOn && !b.GetState() ) {
obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 )
obj.style.posTop=3D0
}
}
function _BSetI_BorderImg()
{=20
b =3D gBtnArr[this.mBorderId]
if( b !=3D null && this.mIsOn && !b.GetState() ) {
obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 )
obj.style.posTop=3D0
}
}
var gHiliteClr=3D"THREEDHIGHLIGHT",gShadowClr=3D"THREEDSHADOW",gFaceClr=3D"=
THREEDFACE"
var gBtnArr =3D new Array()
gBtnArr["nb_otl"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOtlPan=
e,GetOtlState )
gBtnArr["nb_otlElem"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOt=
lPane,GetOtlState )
gBtnArr["nb_nts"] =3D new ImgBtn( "nb_nts","nb_ntsBorder",10,parent.ToggleN=
tsPane )
gBtnArr["nb_nts"].SetActive =3D _BSetA_BorderImg;
gBtnArr["nb_nts"].SetInactive =3D _BSetI_BorderImg;
gBtnArr["nb_ntsBorder"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.=
ToggleNtsPane,GetNtsState )
gBtnArr["nb_ntsElem"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.To=
ggleNtsPane,GetNtsState )
gBtnArr["nb_prevBorder"] =3D gBtnArr["nb_prev"]=3D new ImgBtn( "nb_prev","n=
b_prevBorder",30,parent.GoToPrevSld )
gBtnArr["nb_nextBorder"] =3D gBtnArr["nb_next"]=3D new ImgBtn( "nb_next","n=
b_nextBorder",30,parent.GoToNextSld )
gBtnArr["nb_sldshw"]=3D new ImgBtn( "nb_sldshw","nb_sldshwBorder",18,parent=
.FullScreen )
gBtnArr["nb_sldshwBorder"] =3D new TxtBtn( "nb_sldshw","nb_sldshwBorder",pa=
rent.FullScreen,null )
gBtnArr["nb_sldshwBorder"].SetActive =3D _BSetA_Border;
gBtnArr["nb_sldshwBorder"].SetInactive =3D _BSetI_Border;
gBtnArr["nb_sldshwText"] =3D new TxtBtn( "nb_sldshw","nb_sldshwText",parent=
.FullScreen,null )
gBtnArr["nb_sldshwText"].SetActive =3D _BSetA_Border;
gBtnArr["nb_sldshwText"].SetInactive =3D _BSetI_Border;
gBtnArr["nb_voice"] =3D gBtnArr["nb_voiceBorder"] =3D new ImgBtn( "nb_voice=
","nb_voiceBorder",18,parent.ToggleVNarration )
gBtnArr["nb_otlTxtBorder"] =3D gBtnArr["nb_otlTxt"]=3D new ImgBtn( "nb_otlT=
xt","nb_otlTxtBorder",23,parent.ToggleOtlText )
gBtnArr["nb_ntsBorder"].m_flagId=3D "nb_nts"
gBtnArr["nb_ntsBorder"].SetFlag =3D NtsBtnSetFlag
gBtnArr["nb_otlTxt"].ChangeIcon=3D GetOtlTxtState
/*********************************************
Context menu implementation
_CM() is the function that's hooked up to
the oncontextmenu event. Once we're asked to
show the menu, we first build it by creating
DIVs on-the-fly. Then we position it=20
within the screen area so it doesn't get
clipped.
Creating the DIVs using createElement() means
we don't have to write out any extra HTML
into the slide HTML files.
**********************************************/
var sNext=3D"Next",sPrev=3D"Previous",sEnd=3D"End Show",sFont=3D"Arial",sAr=
row=3D"Arrow",sFreeform=3D"Freeform",sRect=3D"Rectangle",sOval=3D"Oval"
function ShowMenu()
{
BuildMenu();
var doc=3DPPTSld.document.body,x=3DPPTSld.event.clientX+doc.scrollLeft,y=
=3DPPTSld.event.clientY+doc.scrollTop
m =3D PPTSld.document.all.item("ctxtmenu")
m.style.pixelLeft=3Dx
if( (x+m.scrollWidth > doc.clientWidth)&&(x-m.scrollWidth > 0) )
m.style.pixelLeft=3Dx-m.scrollWidth
m.style.pixelTop=3Dy
if( (y+m.scrollHeight > doc.clientHeight)&&(y-m.scrollHeight > 0) )
m.style.pixelTop=3Dy-m.scrollHeight
m.style.display=3D""
}
function _CM()
{
if( !parent.IsFullScrMode() ) return;
if(!PPTSld.event.ctrlKey) {
ShowMenu()
return false
} else
HideMenu()
}
function BuildMenu()
{
if( PPTSld.document.all.item("ctxtmenu") ) return
var mObj=3DCreateItem( PPTSld.document.body )
mObj.id=3D"ctxtmenu"
mObj.style.visibility=3D"hidden"
var s=3DmObj.style
s.position=3D"absolute"
s.cursor=3D"default"
s.width=3D"120px"
SetCMBorder(mObj,"menu","black")
var iObj=3DCreateItem( mObj )
SetCMBorder( iObj, "threedhighlight","threedshadow" )
iObj.style.padding=3D2
CreateMenuItem( iObj,sNext,M_GoNextSld,M_True )
CreateMenuItem( iObj,sPrev,M_GoPrevSld,M_HasPrevSld )
=09
CreateSeparator( iObj )
CreateMenuItem( iObj,sEnd,M_End,M_True )
mObj.style.visibility=3D"visible"
}
function Cancel() { window.event.cancelBubble=3Dtrue; window.event.returnVa=
lue=3Dfalse }
function Highlight() { ChangeClr("activecaption","threedhighlight") }
function Deselect() { ChangeClr("threedface","menutext") }
function Perform()
{
e=3DPPTSld.event.srcElement
if( e.type=3D=3D"menuitem" && e.IsActive() )
e.Action()
else
PPTSld.event.cancelBubble=3Dtrue
}
function ChangeClr( bg,clr )
{
e=3DPPTSld.event.srcElement
if( e.type=3D=3D"menuitem" && e.IsActive() ) {
e.style.backgroundColor=3Dbg
e.style.color=3Dclr
}
}
function M_HasPrevSld() { return( parent.HasPrevSld() ) }
function M_GoNextSld() { if( gIsEndShow ) M_End(); else GoToNextSld() }
function M_GoPrevSld() { if( gIsEndShow ) { gIsEndShow=3D0; history.back();=
PPTSld.event.cancelBubble=3Dtrue; } else GoToPrevSld() }
function M_True() { return true }
function M_End() { window.close( self ) }
function CreateMenuItem( node,text,action,eval )
{
var e=3DCreateItem( node )
e.type=3D"menuitem"
e.Action=3Daction
e.IsActive=3Deval
e.innerHTML=3Dtext
if( !e.IsActive() )
e.style.color=3D"threedshadow"
e.onclick=3DPerform
e.onmouseover=3DHighlight
e.onmouseout=3DDeselect
s=3De.style;
s.fontFamily=3DsFont
s.fontSize=3D"9pt"
s.paddingLeft=3D2
}
function CreateSeparator( node )
{
var sObj=3DCreateItem( node )
SetCMBorder(sObj,"menu","menu")
var s=3DsObj.style
s.borderTopColor=3D"threedshadow"
s.borderBottomColor=3D"threedhighlight"
s.height=3D1
s.fontSize=3D"0px"
}
function CreateItem( node )
{
var elem=3DPPTSld.document.createElement("DIV")
node.insertBefore( elem )
return elem
}
function SetCMBorder( o,ltClr,rbClr )
{
var s=3Do.style
s.backgroundColor=3D"menu"
s.borderStyle=3D"solid"
s.borderWidth=3D1
s.borderColor=3DltClr+" "+rbClr+" "+rbClr+" "+ltClr
}
------=_NextPart_01C47962.1F3AF550
Content-Location: file:///C:/4F726D13/Chapter14Taxes_files/fullscreen.htm
Content-Transfer-Encoding: quoted-printable
Content-Type: text/html; charset="windows-1252"
PowerPoint Presentation
The basis will change over the time of ownership.
38
HOME OWNERSHIP&=
#13;
Two
simple true and false questions on home ownershi=
p.
39
Question #1:&=
#13;
Mr.
Gotcha has two homes, one in the city and =
one on the beach=
. He spends 4 days a week in city home and 3 =
days a
week at his beach home. He decides to se=
ll his
beach home. Since it is his home, he does no=
t have
to pay income taxes on the sale the home at the beach.
T<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>rue or F<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>alse
F
40
A taxpayer (husband and wife) can only have one =
home (primary
principle residence) at any one time.
The primary prin=
ciple
residence is where the taxpayer spends most of the time.
41
Question #2:&=
#13;
Mr.
Gotcha owned his home (principle primary residence) for 1˝
years and sells it. Since it is <=
/span>his home, he wil=
l not
have to pay taxes on it.
T<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>rue or F<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>alse
F
42
A Taxpayer must own his home for two years.
365 + 365 + 1 =3D
731 more than 2 years.
43
PRINCIPAL
PERSONAL <=
span
style=3D'font-family:"Century Schoolbook";font-size:150%;color:#000099'>RESIDENCE
A pe=
rson
(husband & wife) can only have one principal person=
al
residence at any one time.&#=
13;
The principal pe=
rsonal
residence is where the owner spends most of his/her time.
44
SECOND HOME=
=
3;
All
other personal residences are considered to be =
second homes.
Second Homes get=
no
preferential tax treatment.
45
ORIGINAL BASIS&=
#13;
OB =3D PP + BE
Where:
OB =3D Original Basis
<=
/span>
PP =3D Purchase Price
<=
/span>
BE =3D Buying Expenses
NOTE: A Primary Principal Residence (home) can
not
be depreciate, like an investment property.
46
=
Mr.
Homely purchased a home for $100,000 and paid $2,000 for =
buying
expenses (closing costs). =
=
His original bas=
is
is:
=
3;
OB =3D $100,000 +
$2,000
=3D $102,000
47
ADJUSTED BASIS&=
#13;
AB =3D OB + CI
Where:
AB =3D Adjusted Basis
<=
/span>
OB =3D Original Basis
<=
/span>
CI =3D Capital Improvements=
48
=
Mr.,
Homely has an original basis of $102,000.
During ownership he made a room addition for =
$20,000 and did
landscaping, that cost $12,000. <=
/span>His adjusted bas=
is
is:
=
3;
AB =3D $102,000 +
$32,000
=3D $134,000
49
GAIN
G =3D SP – SE - AB
Where:
G =3D Gain
SP =3D Sales Price
SE =3D Selling Expenses
AB =3D Adjusted Basis
50
=
=
Mr. Homely sells=
his
home for $250,000 and it cost him $24,000 to sell the property. His adjusted basis is $134,00=
0.
G =3D $250,000 -=
$24,000
- $134.000
=3D
$92,000
51
TYPES OF GAIN
=
3;
Realized Gain=
3;
=
3;
Recognized Gain&=
#13;
=
3;
Excluded Gain
52
=
=
Mr. Homely in th=
e last
example had a realized gain of $92,000. =
He
will either recognize the gain, pay taxes on the gain, exclude the gain, or <=
/span>=
not pay taxes on=
the
gain.
53
EXCLUDED GAIN&#=
13;
=
3;
A Single person =
can
exclude $250,000
=
3;
A Married couple=
can
exclude $500,000
To qualify for
exemption, the home must have been a principal residence for at least 2 years =
during a five ye=
ar
period prior to the sale. =
Only one spouse =
must
be the owner during this time period. But =
both
spouses must have lived there for a 2 year period.
54
=
1 2 =
3 4 5
X X
Mr. Homely purchased a home and lived in it =
the 1st year and the 2nd year. He sells it in the =
third year. He qualifies for the exclusion<=
/span>
EXAMPLE #1 OF THE EXCLUSION
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55
1 2 =
3 4 5
X X
Mr. Homely purchase a home and lived =
in
it the 1st year and the 5 th year.
Therefore he lived in the home 2 out of the last five years. He qualifies for the exclusion.
EXAMPLE #2 OF THE EXCLUSION
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56
=
The full exclusi=
on can
be used once every 2 years.
57
=
Mr.
Richbucks (single) sells his home for $500,000. His ad=
justed
basis is $100,000. His =
gain is:
=
3;
$400,000 =3D $50=
0,000 -
$100,000
=
He can
exclude $250,000 and the remainder is taxable at =
capital gain rates.
$400,000 - $250,000 =3D $150,000
58
CAPITAL GAINS&#=
13;
Homes
and investment properties receive special tax
considerations. They are taxed as
capital gain. There are t=
wo
types of capital gain:
(2) long term.
If a property is=
held
for one year or less (short term), then it will be taxed at the 27% tax rate.
59
=
SHORT TERM
=
Mr. Ford procure=
s a
house, that he rents on April 15, 1999, and sells it on April 15,
2000. Since the =
time held is exa=
ctly
one year. It is short term and in the 27% t=
ax
bracket and if he has a $100,000 gain. The
taxes would be $27,000.&#=
13;
60
LONG TERM
<=
/b>
If
the property is held for more than one year it =
will be taxed as=
long
term capital gains.&#=
13;
The are two long=
term
capital gain rates, and they are based on the clients tax bracket.
61
If the seller is in the 15% tax bracket the capital =
gains will be ta=
xed at
10%.
=
If the
client’s tax bracket is greater than 15%. The capital gains will be taxed at 15%=
.
62
=
Mr.
Rooks (single) sells his home for $500,000. =
His adjusted bas=
is is
$100,000. His gain is:
$400,000 =3D $50=
0,000 -
$100,000
He
can exclude $250,000 and remainder is taxable at capit=
al
gain rates.
=
3;
$400,000 – $250,=
000 =3D
$150,000
=
3;
$150,000 x 15% =
=3D
$22,500
63
REVIEW OF ORIGINAL
BASIS
OB =3D PP + BE
Where:
OB =3D Original Basis
<=
/span>
PP =3D Purchase Price
<=
/span>
BE =3D Buying Expenses
64
The ratio of bui=
lding
to land is usually determined from the property tax rolls.
USING
THE PROPERTY TAX =
BILL
When
examining what portion of the property is =
land and what po=
rtion
is building.
=
Remember
you cannot depreciate land.
65
=
Cheat N Howe
The County Tax Assessor
12345 E. Bankrupt St.
County Capital, CA 99999
The County Tax Assessor
12345 E. Bankrupt St.
County Capital, CA 99999
Mr.
Goodolboi
1870 Gotcha Ln.
Heartbreak Hills, CA 99999
1870 Gotcha Ln.
Heartbreak Hills, CA 99999
Date: 7/01/YY=
3;
Land 3,000
Improvements 7,000
Improvements 7,000
Total 10,000
66
% of Building:&#=
13;
7,000 ÷ 10,000 x=
100 =3D
70%
% of Land:
<=
/span>
3,000 ÷ 10,000 x=
100 =3D
30%
Therefore, only =
70% of
the purchase price maybe depreciated.
67
DEPRECIABLE
BASIS
D=
B =3D OB
x %I
Where:
DB =3D
Depreciable Basis
OB =3D
Original Basis
%I =3D
Percentage ofImprovements&#= 13;
68
=
Goodolboi
purchased a residential fourplex=
for =
$490,000 and buy=
ing
expenses of $10,000. It has been determined =
the
building is 70% of the value of the property. =
The
depreciable basis is:
=
OB =3D 490,000 +=
10,000
=3D 500,000
=
3;
DB =3D 500,000 x=
70% =3D
350,000
69
COMPUTING
DEPRECIATION OF REAL
PROPERTY
There are two ty=
pes of
real property:
=
3;
70
Residential and Non-residential property use different deprec=
iation
schedules.
Non-residential
Residential
71
=
1 3.485% 3.636%=
2 3.182% 3.636%
3 2.879% 3.636%
4 2.576% 3.636%
5 2.273% 3.636%
6 1.970% 3.636%
7 1.667% 3.636%
8 1.364% 3.636%
9 1.061% 3.636%
10 0.758% 3.636%
11 0.455% 3.636%
12 0.152% 3.636%
RESIDENTIAL
72
=
1 2.461% 2.564%=
2 2.247% 2.564 %
3 2.033% 2.564 %
4 1.819% 2.564 %
5 1.605% 2.564 %
6 1.391% 2.564 %
7 1.177% 2.564 %
8 0.963% 2.564 %
9 0.749% 2.564 %
10 0.535% 2.564 %
11 0.321% 2.564 %
12 0.107% 2.564 %
NON-RESIDENTIAL
73
=
Goodolboi purcha=
sed
a residential fourplex on =
May 1st this year. The DB is 350,000.
Depreciation Schedule
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3 2.879% 3.636%
4 2.576% 3.636%
=
5 2.273% 3.636%
6 1.970% 3.636%
7 1.667% 3.636%
74
1st year depreciation=
:
350,000 x 2.273%=
=3D
7,956
2nd year and after:&#=
13;
350,000 x 3.636%=
=3D
12,726
75
=
Mr.
Rental held the property for almost 10 years.
He purchased it on June 1st , he held the property 7 months the fir=
st
year and 9 more years. He sold it December 31st this year. The
depreciable basis is $250,000.
=
3;
1st Year $250,000 x
0.01970
=3D $4,925
Additional years=
:
250,000 x 0.0363=
6 =3D
$9,090
=
3;
$4,025 + (9 x $9=
,090)
=3D $85,835
76
ADJUSTED BASIS&=
#13;
AB =3D PP + BE + CI - D
Where:
AB =3D Adjusted Basis
<=
/span>
PP =3D Purchase Price
<=
/span>
BE =3D Buying Expenses
=
CI =3D Capital Improvements=
D =3D Depreciation
77
=
Mr. Rental purch=
ased
a fourplex for $490,000 and buying expen=
ses of
$10,000. He has made =
capital improvem=
ents
of $60,000 and has taken $122,490 in depreciation.
His adjusted basis is:
AB =3D 490,000 +=
10,000
+ 60,000 - 122,490
=3D
$437,510
78
GAIN
G =3D SP - SE - AB
Where:
G =3D Gain
SP =3D Sales Price
SE =3D Selling Expenses
=
;
AB =3D Adjusted Basis
79
=
Rent=
al
sold his fourplex for $750,000 and with expenses of $60,=
000,
6% for the agents and 2% for costs, a total of 8%. His gain is:
=
3;
G =3D 750,000 – =
60,000
– 437,510
=
3;
=3D
202,490
80
=
This gain is taxed at capital gain rates. Since the <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>property was hel=
d for
more than a year the property will receive long term capital gain <=
span
style=3D'font-family:"Century Schoolbook";font-size:117%'>treatment. Be taxed at the 15% rate.
202,490 x 15% =
=3D 21,261
81
=
=
<=
span
style=3D'font-family:"Century Schoolbook";font-size:117%;mso-special-forma=
t:
lastCR;display:none'>
WHICH WAY
HOME?
<=
/span>
SEE
YOU NEXT WEEK
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