---
title: "List holding facts before any advice on a land-tax surcharge"
url: "https://ailawframework.com/practice/residential-conveyancing-and-property/advise-a-foreign-buyer-on-surcharge-land-tax-before-purchase/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A9-O20261018-2-US"
practice_area: "Residential Conveyancing & Property"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# List holding facts before any advice on a land-tax surcharge

> List the state of the land, whether the contract says the buyer will hold it after completion, and the use the contract states. Do not estimate an annual tax.

Canonical page: https://ailawframework.com/practice/residential-conveyancing-and-property/advise-a-foreign-buyer-on-surcharge-land-tax-before-purchase/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Residential Conveyancing & Property](https://ailawframework.com/practice/residential-conveyancing-and-property.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List the state of the land, whether the contract says the buyer will hold it after completion, and the use the contract states. Do not estimate an annual tax. |
| What the lawyer must review | You open the land-tax statute of that state before you advise. No state land-tax statute, and no foreign-owner surcharge on holding land, was opened. Section 1445 is a withholding tax on a disposition of a United States real property interest. It is not an annual tax for keeping the land. A rate, a threshold, or an exemption that is not in a statute you have opened is not stated. Model Rule 1.4(a)(3) requires you to keep the client reasonably informed. Formal Opinion 512 requires independent verification before you rely on tool output. |
| Written for | United States |
| Applies to | [Advise a foreign buyer on surcharge land tax before purchase](https://ailawframework.com/practice/residential-conveyancing-and-property/advise-a-foreign-buyer-on-surcharge-land-tax-before-purchase.md) |

## Checking plan

- What the AI does: List the state of the land, whether the contract says the buyer will hold it after completion, and the use the contract states. Do not estimate an annual tax.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Withholding at purchase is a different question from tax for a later year of ownership.
- Do not borrow a rate from another state.

## Sources

- [26 U.S.C. § 1445 (withholding of tax on dispositions of United States real property interests)](https://www.law.cornell.edu/uscode/text/26/1445) (checked 2026-10-22)
- [ABA Model Rule 1.4, Communications](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_4_communications/) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*