You may use a tax assessment, recent appraisal, purchase price, or a good faith estimate.
You may aggregate real estate properties that are: (a) located in the same city and state, (b) held directly by you, your spouse, or your dependent children, and (c) held only for investment or rental income (i.e., the real estate is not used in connection with a business in which you, your spouse, or a dependent child has an interest). In addition, if the properties are of different types, you need to indicate each type of property in Block A (e.g., “residential and commercial properties in Baltimore, Maryland”).
Do not provide street addresses in your OGE Form 278 because the report is publicly available.
This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.
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