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if youre considering gifting property to somebody in other words if youre going to be transferring real estate to somebody for no value the persons not going to pay money for the for their house you need to keep in mind the tax consequences of doing this right so a lot of times people will take their name off of real estate in order to to avoid MassHealth liens or maybe as a way of estate planning to reduce the size of your assets to avoid probate whatever it may be and there are plenty of good reasons for doing this but one thing that you have to keep in mind is how the person receiving the property is going to be taxed when they sell the property right what will happen is when they get the property that will be the basis that theyll be taxed on when they sell the property the market value of the property in the year that they that they take ownership of it so just hypothetically say you have a house and say the house is worth a hundred thousand dollars thats the market value of