Overview

There’s a reason many see homeownership as a vital part of the American Dream, especially when examining the way our country gathers revenue. In general, the U.S. tax code is structured in favor of those who own real estate property, through provisions such as the mortgage-interest deduction for home owners and the ability to depreciate qualified leasehold improvements for commercial buildings, as just two examples. Other measures supporting real estate investment include the like-kind exchange rule that allows investors to defer capital gains taxes on the sale of real estate property. The National Association of REALTORS® works vigilantly to protect property owners and the real estate industry whenever changes to the tax code are proposed.

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NAR's Guidance on New Tax Laws

Transaction Management

Solutions from industry leaders in eSignature, forms software, and transaction management services. 

iOi Summit

At NAR's Innovation, Opportunity, and Investment Summit in Seattle, industry influencers meet the newest startups. August 21-22. #iOiSummit