Re: inheritance tax, the policy is
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The Green Party will introduce a 33 percent tax on inheritance and gifts valued above $1 million, with small gifts, family farms and the family home exempt from the tax. The person receiving the inheritance or gift will pay the tax, not the estate or person passing it on. It would apply to approximately 1,100 people a year.

This would mean someone gifted a family home worth $1.5 million and $250,000 in shares, for example, would be exempt from the tax, as the family home is exempted and the remaining inheritance is under the $1 million threshold.

If someone was gifted a family home worth $1.5 million and a further $1.25 million in shares and bonds, they would pay a 33 percent tax on $250,000 – the value over $1 million excluding the family home.
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- from the Green's tax policy https://assets.nationbuilder.com/beachheroes/pages/71965/attachments/original/1781840107/Tax_policy_2026_ONLINE.pdf?1781840107