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Transparency · Primary Sources

Sources and References

All data cited in the Land Research page is drawn from government databases, federal reports, and established financial publications.

Land price data

USDA Farmland Values

1

USDA NASS Land Values 2025 Summary (Official Report)

USDA National Agricultural Statistics Service · August 2025

Primary federal source for US farmland values. Reports US farm real estate averaged $4,350/acre (+4.3%), cropland at $5,830/acre (+4.7%), and pasture at $1,920/acre (+4.9%). State-level breakdowns including NY cropland at $4,010/acre (+4.2%) and TX cropland +5.4%.

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2

USDA NASS 2025 Land Values Highlights (PDF)

USDA National Agricultural Statistics Service · December 2025

Companion highlights document with state-by-state cropland and pasture value tables. Source for TX Far West region (+15.8% YoY) and Northern Plains regional comparisons.

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3

American Farm Bureau Federation: Farmland Values Hit Record High

American Farm Bureau Federation Market Intel · 2025

Independent analysis of the 2025 USDA Land Values Report. Confirms the fifth consecutive annual increase in agricultural land values and provides context on rising land values vs. softening commodity prices.

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Annual property taxes

Property Tax Rates by State

4

California Property Tax 2026: Prop 13, Prop 19, Mello-Roos and County Rates

CalcLogix · Updated February 2026

Comprehensive guide confirming the 2% annual assessment cap for existing owners, full market-value reassessment for new buyers, and effective rates of 1.15-1.35%+ when school bonds and Mello-Roos are included.

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5

California Proposition 13 and 19: Property Tax Rules Explained

Empower / SacramentoCounty.gov · September 2025

Explains how Prop 13 rolled back assessments to 1975 values, set the 1% base rate, and capped annual increases at 2%. Confirms reassessment occurs only on change of ownership or new construction.

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6

Texas Property Tax Increases 2026: The 10% Homestead Cap Explained

AppealDesk · February 2026

Confirms Texas Tax Code Section 23.23 limits annual assessed value increases to 10% for qualified homestead properties. Direct comparison to California's 2% Prop 13 cap showing TX allows faster tax bill growth.

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7

Texas Homestead Exemption and Homestead Cap Explained

Fort Bend Central Appraisal District (Official)

Official county appraisal district explanation of the 10% homestead cap under Texas Tax Code Section 23.23, with worked numerical examples. Confirms cap applies to assessed value, not market value, and resets upon sale.

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8

Texas Property Tax Calculator 2026

StateCalc · April 2026

Confirms Texas effective property tax rate averages 1.8% statewide and the $100,000 homestead exemption for owner-occupied primary residences.

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Capital gains taxation

State Capital Gains Tax Rates

9

California Capital Gains Tax on Real Estate 2025/2026

Universal Pacific 1031 Exchange · 2025

Confirms California taxes capital gains as ordinary income at the full state rate of up to 13.3% with no preferential long-term rate. Combined with federal rates, California residents can face total rates above 37% on maximum-bracket capital gains.

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10

California Income Tax 2025-2026: Rates, Capital Gains and Property Tax

USTax.tools · 2025/2026

Confirms California's progressive income tax of 1-13.3% applies to capital gains with no preferential state rate. Notes combined federal and state rates can exceed 33% on long-term gains.

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11

California Property Tax 2026: New Buyer Impact

realpha · April 2026

Explains the Prop 13 reassessment mechanism from the buyer's perspective. Confirms new buyers in 2025/2026 face higher effective tax rates. Effective rates commonly run 1.15-1.35%+ in many ZIP codes.

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Real estate commission

NAR Settlement and Commission Rates

12

Agent Commissions Edge Higher in 2025, One Year After Landmark NAR Settlement

PR Newswire / Clever Real Estate · June 2025

Confirms that despite 2024 seeing the lowest average commission in five years (5.32%), rates rebounded to near pre-settlement levels (~5.49%) by 2025. Commission rates increased in 39 states between 2024 and 2025.

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13

Measuring the Impact of the NAR Settlement on Agent Commissions

The MortgagePoint / Redfin data · May 2025

Redfin analysis showing average buyer's agent commission was 2.4% in Q1 2025, up slightly from 2.37% in Q4 2024. Confirms commissions inched higher for homes under $1M since August 2024 rule changes.

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14

Why a Landmark Real Estate Commission Settlement Has Not Lowered Costs

Kiplinger · September 2025

Independent analysis confirming the NAR's $418M settlement introduced structural changes but has not produced the 50% commission reduction many predicted. Documents the rebound in buyer agent commissions through Q1 2025.

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15

Real Estate Commission Explained: 2025 NAR Lawsuit Impact

OnePercentListings · October 2025

Plain-language explanation of the two key changes effective August 17, 2024: removal of buyer agent compensation from MLS listings, and mandatory written buyer-agent agreements before property tours.

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A note on this research: All figures in the Land Research page are drawn from the primary sources listed above. Land prices, tax rates, and commission data reflect 2025/2026 conditions and are subject to change. State-level figures represent averages and regional ranges; county-level rates can vary significantly. This content is for informational and educational purposes only and does not constitute financial, tax, or legal advice. Consult a licensed real estate attorney, CPA, or financial advisor before making land investment decisions.
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