I'm in the process of selling my house and land which currently is in three different tax bills. I went through a divorce last year and one of my questions can I use the appraisal price that was used for me to own the house and land? Two pieces were combined as it was questionable if the sewer was on a different piece than the house and has approximately six acres. The third piece is 31 acres of land that was used to make hay or the horses grazed on it. All three pieces are connected. I would like to sell the house with ten acres and the 27 acres by itself. The house is being listed at $174,900 and the land at $2,500/acre. Any ideas if I will have to pay capital gains tax? How much? Any suggestions? Thanks!