ILN: Buying and Selling Real Estate - An International Guide

[BUYING AND SELLING REAL ESTATE IN THE UNITED STATES - MASSACHUSETTS]

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1. Registered Land. Some property is registered land whereby real estate documents are filed with the Registry District of the Land Court within each county in which the premises are located. Registered Land means that the land has been certified, all documents affecting registered land are confirmed at the time of filing, and the Commonwealth of Massachusetts guarantees the title to the property. The Land Court issues a certificate of title certifying title to the owner of each registered property. 2. Recorded Land. Unless the property is registered, it is recorded land and is recorded with the Registry of Deeds in the County where the premises are located. XI. ANNUAL COSTS FOR PROPERTY OWNERSHIP

A. Property Insurance B. Real Estate Taxes

A. Ad Valorem/Town & City Assessments B. Rental Properties (Florida – tax on rental income) C. Personal Property Taxes (Cars, Boats, etc.) NOTE: The tax implications of Foreign Purchases and ownership of US-based real estate are outside the scope of this outline.

ILN Real Estate Group – Buying and Selling Real Estate Series

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