Refinancing out of house bought together

[Lynn Urbina]

Hello! 

This may be different than a lot of the other posts but I wasn't sure where else to go to ask this question. I am separating from my significant other after purchasing a house together. We split 50/50 on everything and are going down the route where he will purchase me out of the property by refinancing the loan and removing my name from the title. Our property has appreciated greatly over the three years we have lived in the property as our permanent residence. With this, I will end up with half of the appreciated value of the home, along with splitting other money, etc. that is in the property. My question is if anyone knows what the tax implications are for myself, as someone being purchased out of the property. Different people are giving us different answers, some brokers are says I should not have to pay taxes since it was my primary residence for over two years, while my accountant says I will since the property was not officially sold. Does anyone have any experience or knowledge of what the tax implications of this will be? 

Thanks!