LVT-UBI Calculator

Gains on capital held for less than one year

Gains on capital held for more than one year

The Net Investment Income Tax is imposed by section 1411 of the Internal Revenue Code. The NIIT applies at a rate of 3.8% to certain net investment income of individuals, estates and trusts that have income above the statutory threshold amounts.

The fair market value of all buildings and improvements you own.

The fair market value of your land under the current system regardless of improvements.

Improvements which have effectively become features of the land over time (for instance flattening the land) may be included here as well.

This field will update as you change certain figures to keep your share of the total land value constant.

The annual amount of property tax.

Annual rent per capitalized land value. This is an average as some types of land might have slightly different capitalization rates. The starting figure comes from http://www.globalpropertyguide.com/North-America/United-States/rent-yields .

Some implementations don't aim to capture 100% of the tax value owing to economic harm if too much is captured, difficulty and excess cost of perfect accuracy, and wanting to leave some value to private parties to retain a partial market in land.

ATCOR means All Taxes Come Out of Rent. This is the expected percentage of current taxes that will eventually find their way into rents when those taxes are removed.