Archive for November, 2008

Austin safest of big Texas cities; Round Rock shines at No. 19

Austin Business Journal

Austin is the safest among Texas’ five biggest cities, according to the 2008 city crime report from CQ Press of Washington D.C.

Austin ranks 199 among the nation’s largest cities in terms of most criminal activity, the report shows. San Antonio is the 233rd safest city; Fort Worth ranks 243; Dallas is 352; and Houston is 338. The report analyzes data on murder, rape, robbery, assault, burglary and motor vehicle theft.

Meanwhile, nearby Round Rock is the 19th safest city in the country.

Ramapo, N.Y. is the safest U.S. city, while New Orleans has the highest crime rate, the report shows. Other cities on the low crime end are Mission Viejo, Calif., Lake Forest, Calif. and Newton, Mass. Cities just behind New Orleans for worst crime include Camden, N.J., Detroit and St. Louis.

To compile the list, CQ Press analyzed 2007 crime statistics for all U.S. cities with a population of 75,000 or more.

Alternative purchase agreements: Seller financing can benefit both parties in some cases

Here’s an interesting article on seller financing.  While relatively uncommon, in the right situation it can help secure a buyer and defer capital gains taxes by the owner.  Consult a CPA or attorney for area specific laws and tax implications that may affect your situation.

If your buyers are being ignored by the bank, consider a loan from the seller.

Installment sales help buyers and cut tax bite.

 In today’s stymied real estate market, lenders are more cautious about making loans and sellers are more inclined to agree to carry financing to sell their properties more quickly. Installment sales are structured so that the seller receives payments for parts of the purchase price over a period of time following the closing. 

 

If a buyer makes a substantial down payment and is sufficiently creditworthy, and if the seller either owns a property outright or has the resources to pay off any remaining mortgage, installment sales can be beneficial to both parties.

 

An installment sale also enables a seller to defer income taxes when at least one installment payment is received after the tax year in which the transaction closed. The seller recognizes the gain over the taxable years in which the payments are actually received. 

 

Deferring taxes can be a real benefit to home owners whose capital gain exceeds the $250,000 individual exemption on the sale of a principal residence or who haven’t held the home for the two-year period required. Installment sales also benefit investment sellers who don’t want to use a Section 1031 exchange to defer taxes. 

Each installment payment consists of three elements: 

  • A partial return of the seller’s adjusted basis in the property sold, which isn’t taxable to the seller
  • A portion of the taxpayer’s realized gain on the sale, which is taxable as a capital gain
  • Accrued interest, which is taxable as ordinary interest income. An installment note must include an adequate stated rate of interest to be paid by the buyer. An adequate rate of interest is equal to or greater than the rate published by the IRS.

Each year, a seller receiving payments from an installment sale must determine how much of the year’s payments are taxable as capital gains and how much are a nontaxable recovery of the seller’s cost basis. 

The taxpayer’s adjusted basis starts with the original purchase price, including initial closing costs. It then increases by any capital improvements and the selling expenses incurred in the sale. It’s reduced by any depreciation taken during the time of the seller’s ownership. The taxpayer multiplies the non-interest portion of the total payments received in that year by the gross profit ratio for the sale.

The gross profit ratio is the taxpayer’s total anticipated gross profit divided by the total contract price. The anticipated gross profit is the contract price less the taxpayer’s adjusted basis. The contract price is equal to the selling price, reduced by the amount of any qualifying indebtedness that is assumed by the buyer. 

Qualifying indebtedness is limited to the seller’s adjusted basis in the property. If the seller has refinanced the property and taken cash in an amount that creates indebtedness greater than the seller’s adjusted basis, the qualified indebtedness for purposes of calculating the contract price is limited to the adjusted basis.

Consider the example of a sale of raw land (below). In Year 1, Seller sold Black Acres to Buyer for $1.2 million. Buyer paid $200,000 in cash at closing and agreed to assume the current $200,000 mortgage. Seller agreed to finance $800,000 of the purchase price over a five-year installment note, with the first installment being due in Year 2.

The gross profit of $400,000 is divided by the seller-financing contract price of $1 million to determine a gross profit ratio of 40 percent. In applying this gross profit percentage to the $200,000 received in Year 1, the seller will recognize $80,000 of gain in the year of the sale. If the principal portion of the payments received by seller in Year 2 is equal to $160,000, the seller will recognize gain equal to 40 percent of $160,000, or $64,000 in Year 2. (Note that gain on real property that depreciates, such as an office building, would be calculated differently because gain from depreciation is taxed at 25 percent.)

Installment sellers should consult an attorney to better understand the risks of default by the buyer and inquire about ways to reduce the risk.

Calculating Gain

Selling price:  $1,200,000

Less assumed mortgage: (200,000)

“Contract price”:  $1,000,000

Adjusted basis: (720,000)

Selling expenses:  (80,000)

Gross profit (selling price minus adjusted basis minus selling expenses):  $400,000

Jonathan A. Goodman is a shareholder in Frascona, Joiner, Goodman and Greenstein, P.C., a Colorado law firm. His practice areas include real estate, brokerage law, contracts, business law, and finance. He can be reached at 303-494-3000.

Note: This column provides general information only. Tax laws change frequently and are not intuitive. Information is not provided as advice for a specific matter, nor does its publication create an attorney-client relationship. Laws vary from one state to another. For advice on a specific matter, consult your attorney and CPA.

Subprime or sublime? The message is clear: buy now.

Wharton Business School graduate, and former Goldman Sachs associate Stephan Whitwell discusses why he has faith in the Austin real estate market.  I had the opportunity to watch Stephan present this information a few weeks ago, and couldn’t help but pass his perspective on to you.

With the national media howling horror stories of stock market crashes, major layoffs, and credit-crunch crisis, its easy to believe that we should all get back under the covers and stay there until 2010, the earliest predicted date that this could all blow over.  Instead, Stephan Whitwell, former Wharton School whiz-kid, i-banker, and current financial analyst, real estate developer, and e-blogger believes that we all may be blind to the opportunities that lay sleeping in our laps, this very moment.  Whitwell’s optimism lies rooted in the fact that the current opportunities may be very different than the ones we’ve been accustomed to in the last several years, and its to our benefit to realize those and play on them while everyone else is still busy hiding under the covers.  Whitwell points out 9 reasons to buy real estate now, and not 12 months from now.

Reason #1:  Inflation—Rising prices haven’t escaped anyone’s attention over the last several months (steel prices are up 50% since last year, jet fuel is up 70%, and Allegheny Energy is seeking a 29% rate increase), and it is for this reason that Whitwell believes that now is the perfect time to buy.  As the nation experiences inflation, the nominal value of real estate will go up.  Homeowners that financed their home purchases with fixed-rate debt benefit even more, since they have an asset that is going up, and a liability that is fixed 

Reason #2:  Interest rates—Low from a historical perspective (the 70s saw interest rates at nearly 20%), the mid 5-6% levels we see today are lower than they have been for most of the last three decades.  Working to keep our banks out of crisis over the last several years has left the Federal Reserve unable to raise, but it is inevitable that the rates will increase, and will increase substantially.  Not sure what an interest rate may mean for you?  Take for example a $300,000 loan on a fixed-rate 30 year mortgage.  At today’s average rate of 6%, you’ll pay $347,516 in interest over the life of the loan, with a $1798 monthly payment.  If that rate changes to 7%, you’ll be paying $1995 monthly, and over $418,000 just in interest.  Choosing to purchase now, versus 12 months from now could literally save you hundreds of thousands of dollars in the long run. 

Reason #3:  Austin pricing & stability —Comparatively, Austin prices are still low compared to other major cities. Whitwell quotes that because we did not see the dramatic price increases that other cities did, our prices don’t have to drop to  stay competitive.  This will further drive investors to the safe haven of Austin, where job growth is steady, and  prices are stable.  costs for major corporations, thus lowering their earnings, generally resulting in lower stock prices.  Academic statistical studies of expected stock market returns range from 2.93% per annum to 5.20% per annum on the high side (Mark Dotozour, Chief Economist at the Texas A&M Real Estate Center, Fall 2008), and with returns this low, it is fair to expect the enthusiasm level for stock investors to wane.  Today, 69% of investors believe that real estate is a better investment than stocks (Dotzour, Texas A&M Real Estate Center).

Reason #4:  Government incentives—Hoping to spur home buying activity, the government is currently offering several incentives to get people moving—literally.  With limits increased to $275,000, and little equity required upfront, FHA loans are more enticing than ever before.  A new tax credit rewards anyone who has not owned a primary residence in the last three years making less than $75,000 annually with a $7,500 credit, further enticing buyers to get off the sidelines.  With some of the benefits expiring next year, timing is key to take advantage of these things.

Reason #5:  Unless it “floats or flies” – Owning beats renting—Owning includes the benefits of taking advantage of the tax benefits of depreciation and interest expense, increasing your equity by repaying your loan every month,  and increasing your equity by buying in a city where demand and  prices continue to increase.  Additionally, homeowners benefit from rising prices due to inflation. 

Reason #6: Sick stocks, broken bonds— As interest rates increase, the price of bonds will decrease, according to Whitwell.  Additionally, Whitwell quotes that stocks tend to underperform when interest rates increase because it increases the funding

Reason #7:  Pension Funds—Pension funds have long term obligations they need to fund, and thus they look for long term assets.  Pension funds have been increasing their allocation to real estate for the better part of the last ten years, with real estate now being a significant portion of their portfolio, yet still not as big as stocks and bonds, so there is a lot of room for real estate to grow within their asset mix.  Pension funds have the distinct ability (and sometimes obligation) to invest with all cash, eliminating the need for a loan.  Whitwell believes that at the very least, pension funds will continue to be a positive influence on real estate. 

Reason #8:  Presidential Election—Despite the theatrics in the presidential election, America has lot riding on the current election. Regardless of which candidate wins the election, it is expected that there will be a significant benefit to the election coming to a close—with the energy currently going into campaigns being re-directed into policy and governing.

Reason #9: Location, location, location—  Because of the efforts of groups like Opportunity Austin Austin has achieved worldwide recognition within the last five years.  With Austin’s young, educated demographics, migration, and immigration, we have a recipe for great growth in Austin.  It isn’t a surprise to anyone that Austin’s beautiful weather, rolling terrain, and 300+ days a year of sunshine are bringing empty nesters to Austin with a vengeance.

While we know that every reason listed above won’t work for every person—they do give us a reason to get off the sidelines and realize opportunity when the media dictates to us that there is none.  If nothing else, it reminds us that the old adage “opportunity lies in crisis” could not be more true today, in Austin, Texas. – Lindsay Taylor

nest-blog

 

College-town home prices: Austin gets good marks

Coldwell Banker has come up with a new twist on football rivalry, comparing home prices in some of the country’s major college football towns, and Austin ranked 55 out of the 119 markets surveyed.

Austin, home of the number 3 BCS-ranked University of Texas football team, has average home prices of $241,325, according to the Coldwell Banker study.

The study compared homes that are single-family, approximately 2,200 square feet, four bedrooms, two and one-half baths, have a family room or equivalent and a two-car garage in neighborhoods or zip codes within a market that is typical for corporate middle-management transferees.

The most affordable college town in the overall survey was Akron, Ohio, home of the University of Akron, with homes averaging $135,780. The most expensive city was Palo Alto, Calif., home of Stanford University, with homes at an average of $1.7 million. Texas cities that are among the most affordable are Fort Worth, which has Texas Christian University; and Houston, which has both Rice University and the University of Houston.

“Real estate in college towns such as Austin can be a very smart investment, especially when the family’s college student can live in the home,” says Helen Edwards, president and COO of Coldwell Banker United Realtors, Austin Region. “Our comparatively low average sales price, combined with our area’s low unemployment rate and vibrant lifestyle continue to make Austin an appealing choice for home buyers.”

UT’s conference, the Big 12, ranks third in affordability out of the 12 conferences Coldwell Banker compiled information for, with an average home price of $248,026. The least expensive conference is the Mid-American, with homes averaging $231,321 and the most expensive is the Pac-10 Conference with homes averaging $735,822. – Austin Business Journal

Texas foreclosures number 9 in US

I’m curious how many of the filed foreclosures in Texas come from California addresses? 

There’s good news and bad news to report on the Texas foreclosure front.

According to the recent report compiled by Irvine, Calif.-based ReatlyTrac, over the month of October 2008, a total of 9,900 homes in Texas entered the foreclosure process — a 19.4 percent decline from the volume of filings posted in October 2007.

The October number does, however, mark a 7.7 percent increase from the number of filings posted during the month of September 2008. For the month of October, Texas is ranked as one of the top 10 states in total foreclosure postings — coming in at No. 9, with a total of 9,900 home-foreclosure filings.

At the top of the list are California, with a total of 56,954 foreclosure filings for the month of October; Florida, 54,324 filings; and Arizona, a total of 17,507 filings for the month of October.

Nationwide, a total of 279,561 homes entered the foreclosure process last month — marking a 5 percent increase from filings posted for September, 2008; and a 25 percent increase from the number of postings filed for October 2007.

Recent federal legislation mandating delays in the foreclosure process have helped to bring postings down in several states, according to James J. Saccacio, CEO of RealtyTrac. “Despite this, October marks the 34th consecutive month where U.S. foreclosure activity has increased compared to the prior year.”

Saccacio adds: “While the intention behind this legislation — to prevent more foreclosures — is admirable, without a more integrated approach that includes significant loan modifications, the net effect may be merely delaying inevitable foreclosures. …”

RealtyTrac figures are based on filings for all three phases of foreclosure: Default, auction and real estate owned. (Real estate owned, or REO, means that the property has been foreclosed on and is now owned by a lender.)

Tricia Lynn Silva, San Antonio Business Journal

La Vista on Lavaca moving forward after taking on new owner

After months of stalled construction, Mac Pike of the Sutton Company has negotiated to buy partial ownership of the ailiing project at 17th & Lavaca.  Construction will resume once again, and the project’s office suites and residential condos will be aimed primarily at legislators at the nearby Capitol.  Get the full story on La Vista on Lavaca here

HomeAway lands venture capital, shows promise for Austin’s job market

HomeAway landed a record $250million venture capital commitment this week.  The vacation rental company plans to locate it’s corporate headquarters at a new office building at 5th & Lamar, above West Elm home furnishings.  The company employs about 130 people in its Austin office.  Although this news isn’t directly real estate related, it’s what we like to see for the overall health of the Austin market.  Job growth is the key factor for our markets’ health, so watch for companies such as HomeAway to continue to hire and expand, hopefully enough to offset some of the recent layoffs that have occured at some of Austin’s largest private employers.  Read more about Home Away.

Developer reducing east Riverside project by 1/3

Grayco Partners, owner of a 30 acre tract between Riverside drive and Lady Bird Lake east of I-35, has decided to only develop a portion of it’s planned project at this time.  The delay is due to both the current financial turmoil, as well as speculation that a future light rail connecting the airport to downtown could run down Riverside adjacent to the tract.

Realistically, I believe any such rail project is a decade off or more which is unfortunate because I believe it would greatly benefit the city.  The reality is, however, that such a project is too expensive to be justified at present, so the city will have to wait.

Another factor is that with the current economic downturn, prices have been hit hard in East Austin because it had one of the largest price runs.  Developers that had pro-formas based on premium East side pricing are now finding that it’s unattainable, because buyers are able to purchase in other areas for the same price point.

In the end, the area along East Riverside is still ripe for redevelopment due to its proximity to downtown and relatively inexpensive price points, however it may have to wait until the next upswing in the real estate cycle.  Read more about Grayco’s project.

Fed cuts interest rates .5%. China, Europe expected to follow suit

The Fed cut rates again last week by half a point, lowering the Federal Funds rate to 1%.  Central banks in China and Europe are expected to follow suit this week in an attempt to curb further erosion of the global markets.  While it’s still to be determined how effective the cut will be in boosting consumer spending and helping the stock market, the rate cut will trickle down this week to the primary and secondary markets.  For each of us individually, the next few weeks will pose a great opportunity to refinance your house at a lower interest rate.  If you’re thinking of buying a property this is an excellent time to get in touch with your lender and lock in.  I recommend two lenders in particular:

Devlin McNamara, Bank of America               Kenton Brown, Sente Mortgage

512.338.3218                                               512.637.9900

devlin.mcnamara@bankofamerica.com         kenton.brown@sentemortgage.com

Austin ranks 33rd best city for relocating singles

ABJ reported that Austin ranked 33 out of 100 cities for an easy transition as a young working single that is looking to re-locate.  Read the story here.


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