Land Value

Land Value

How much land and the improvements on it are worth, especially in its sale. One calculates capital gains (or losses) on the sale of land by subtracting the land value at purchase from the land value at sale. Generally speaking, land value increases over time, but this is by no means a universal rule.

Land Value

The value of the land in a sale of real property that includes both land and improvements to the land, suhc as a building. Such a sale must be reported as two sales on the tax return: (1) land, and (2) improvements.
References in classic literature ?
Interest on mortgages won't anywhere near eat up the increase in land values, and I'll be selling land right along.
It seemed to her that there was something amateurish in bringing love into touch with a perfectly straightforward friendship, such as hers was with Ralph, which, for two years now, had based itself upon common interests in impersonal topics, such as the housing of the poor, or the taxation of land values.
9) This definition envisions production resulting from each potential use, production costs associated with each use, and a present land value as a function of the use and associated costs.
Among the 43 prefectures that marked a drop in average roadside land value, the percentage drop from the previous year remained unchanged in seven, while increasing in nine.
Soil fertility is almost always associated with increased yield and quality and plant health issues, but the land value message gives Mosaic another facet of soil fertility to discuss with its dealer customers.
That project allowed Voit and the City of Los Angeles to create thousands of jobs, and improve not just the site itself, but also the land value for the surrounding neighborhood,'' Robert D.
Now, with recent land value increases in many parts of the country, land has become a viable short-term investment as well.
The 15 papers and accompanying commentaries cover the impact of restricting residential construction, the high cost of monopoly in the US and the efficiency and equity of Tiebout's ideas there in terms of taxes as well as services and property, the economics of conservation easements, land values in the US from 1975 to 2005, urban land rents, land value as a tool for financing municipal expenditures, taxation in emerging economies, urban trends in Asia and the UK, hopeful signs of revitalization in the US, and developments such as community land trusts, multiple-home ownership and Brazil's experiments with urban and housing markets.
Simply stated, averaging allows the land value to be averaged over three years.
New features in this report include historical quarterly inventory breakouts for the public builders, information about third quarter and nine months 2006 option write-offs and land value write-downs, summary key covenant information and discussion of newly-passed legislation that makes mortgage insurance tax fully deductible for certain homebuyers.
Tenders are invited for Services On Updating Land Value and Specialized Assistance for Capital Increase
Chang Chin-e, professor of the land affairs department, National Chengchi University, noted that many land speculators have purchased vacant plots of land and sold them within one year, thereby evading land-value increment tax, since the government-assed current land value is adjusted only once a year.