I Want To Know The Real Estate Value Of My Land I Have A Question About Gift Tax On A Real Estate Gift?

I have a question about gift tax on a real estate gift? - i want to know the real estate value of my land

I have a plot, they want to give my daughter and her husband. The taxable value of property tax county is in the land $ 8744, the (St. Clair County, Illinois) is in this county third of the market value of the community experts evaluated. I have a problem with the assessment of the expert, because I know the market value is actually $ 7,000 more in line with the evaluation of a vendor who years before 9th I'm sure the IRS does not dispute for tax purposes as a gift to the town assessor, so that the value of the gift, I call the county assessor value of $ 26,232. The property is located just transferred my name, and I know that the exemption is for a single donor's gift of $ 12,000 per gift per persoLess than a year, and now my question is. I want to start a game and can no longer pretend that the transfer of the property for 2 people, my daughter and her husband together. So given the fact that a donation of 12,000 dollars per year per person from gift tax, the gift of merchandise valued at $ 26,232 split equally between 2 people free, it has negotiated two together to get me to a single sum exposed the donation is the difference between $ 24,000 and $ 26,232? Or, like, it will be necessary to exit the property through the application of 2 requests the workplace, one in the western half of my daughter and another on the eastern half to my son-brother (or vice versa) divide, then we can Add more with each other? What we want is exposure to a gift tax, which to avoid the excess$ 12,000 per person and free gifts valued at $ 26,232.