How to Own Your Real Estate
Real estate encompasses not only one’s primary residence but also other real estate such as a vacation home or a rental property. The ideal form of ownership varies depending on the type of real estate you own. Below, we take a look at the different types of real estate and the best form of ownership for each.
Primary Residence
Because your primary residence receives special tax treatment, you should carefully consider how your home is owned. If you are a Texas resident and you wish to avoid probate, you can transfer you residence through a deed to a revocable living trust; but, in order to qualify for the homestead exemption and any other available property tax exemptions, the trust must state that you may live in the residence rent free. Another way to avoid probate is to retain title in the residence, but execute a transfer on death deed naming your revocable living trust as beneficiary on your death.
Vacation Home
For some families, their vacation home has not only high monetary value but also significant emotional value. Ownership of a vacation home by a trust or limited liability company (LLC) can be advantageous because it addresses two main priorities: ease of transfer to the next generation and asset protection.
With a trust or LLC, you are able to establish rules for how the property is to be used and maintained, as well as designate what is to happen to the vacation home once you pass away. This can be a great solution if you want to ensure that the vacation home stays in the family for generations with minimal family conflicts.
An additional benefit of having an LLC own your vacation home is that it provides limited liability from outside claims. If a judgment is entered against the LLC, in most cases, the creditor is limited to the accounts or property owned by the LLC to satisfy the creditor’s claims and cannot look to your personal accounts or property or those of the other members. Also, if a judgment is entered against you or another member for a claim unrelated to the LLC, it will be harder for a creditor to force a sale of the vacation home. This can be incredibly helpful if you wish to pass the vacation home on to the next generation without worrying about the individual financial situation of each new member.
If the vacation home has been in the family for many years, it is important to consult with us and your tax advisor to make sure that transferring your vacation home to a trust or LLC will not cause an increase in your property taxes or other unintended consequences.
Rental Property
Because rental property is an income stream rather than a residence, asset protection is usually the primary concern. As a landlord and owner of rental property, you face a higher probability of lawsuits arising in connection with the property because the occupants can change over time. Transferring ownership of the rental property to an LLC is a great option. If a renter gets injured on the property, sues the LLC that owns the property, and obtains a judgment that exceeds any property insurance you have, generally, the renter can seek satisfaction of any claims only from the accounts and property owned by the LLC, not from your personal accounts and property or those of any other owners of the LLC.
Given the various considerations for selecting a form of ownership, it is important to have the right advisors helping you along the way. An experienced estate planning attorney can help you determine the best way to protect your real estate interests for generations to come.
Reviewing how you own your real estate should be part of a periodic review of your estate plan. See https://galligan-law.com/when-to-update-your-estate-plan/.