[Lonesome in Massachussets]

If the assessed value of your home goes up you do not pay capital gains tax on it until you sell. Same here. She should only be paying taxes on realized capital gains. But capital gains tax is a pernicious tax on inflation and should be abandoned completely. Tax consumption, not income. Not ‘capital gains’, which are mostly just illusory artefacts of inflation.

[itsahoot]

If the assessed value of your home goes up you do not pay capital gains tax on it until you sell

Property Tax however, I think is adjustable.