How does classification of the real estate taxation systems look like?

Your Property Tax 
Assessment: 
What Does It Really 
Mean?

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CAPITAL GAIN TAXES
You pay the tax if the proceeds from selling your property are greater than its cost basis. Your net proceeds are equal to the price 
you sold the property for minus any costs associated with the sale. The cost basis is the sum of these elements:
-The price you paid for the property.
-Costs associated with buying the property (mortgage application fee, appraisal fee, home inspection fees, transfer taxes, etc.).
-The cost of any major improvements (replacing the roof, adding a bathroom, etc.).
Capital gains tax applies only to the gain (i.e., the profit) -- not the selling price or the net proceeds. To figure out the gain, deduct the 
cost basis from the net proceeds. If it's a negative number, you've incurred a loss. If it's a positive number, it's a gain and you may owe 
capital gains tax.
https://www.millionacres.com/taxes/taxes-guide/

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CAPITAL GAIN TAX EXCLUSIONS:
Homeowners can exclude up to $250,000 ($500,000 if you're married filing jointly) of capital gains from the sale of their 
primary home. But to do so:
-The house must be your primary residence.
-You must have lived in the house for at least two of the last five years (the years don't have to be consecutive).
-You must have owned the house for at least two of the last five years.
Also, you might be able to exclude some of the gains if you sold the house due to:
-Job relocation.
-Medical or health reasons.
-An unforeseen circumstance such as death, divorce, or a natural disaster (and you can no longer afford your current home).

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