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Does the reporting of this type of easement sale still hold true for 2024 taxes? I received payment from the county for a small piece of my property for a right of way/easement last year for a road widening project. I didn’t really have a choice in the matter. It was either agree to this right of way/easement or they would just take it.  I own/live on the property and pay the taxes. I still own the property that I was paid for but the county now has easement/right of way rights on that portion. I did receive a 1099-S.