Tax Lien Certificates and Tax Deeds - Assessing Property Values and Taxation

There are three ways to calculate property taxes in· Many states offer annual public auctions to
the United States. One way is using comparable valueensure the collection of property tax revenue
of other similar properties in a given neighborhood to· Investors at the auction are offered the ability
determine the taxes. The second way is calculatingto purchase a lien and earn a high percentage rate on
Net Operating Income where there is no "comparable"the investment
property. The third way is using Replacement Cost toBefore you begin investing, it is important to understand
determine the value.the benefits of this investment strategy. Purchasing
A property tax lien is a lien against real estate that isTax Lien Certificates is not like purchasing stock in a
mandated by state law to guarantee the collection ofbio-tech company which may or may not produce the
property tax. As you probably know, real estatenext wonder drug. It is more like putting money in a
owners must pay taxes on a tri-annual, semi-annual, orbank savings account, where the return is guaranteed
annual basis. For the county this revenue is how localand your original investment will be returned to you.
governments are able to operate things like schools,It is as safe as almost any type of conservative
fire departments and highway construction. Wheninvestment. However, unlike putting your money in the
property taxes are unpaid:bank, Tax Lien Certificates provide a remarkably high
· The county must have a way to collectyield return.
these funds to continue operating