Selling half of the house that is a primary residence

[Mary Jay]

Hi guys,

So I am buying part of the property (the other part my boyfriend will own).

If later on I will decide to sell my portion to him, lets say for a bigger amount of money than I purchased it for, will he have to pay sales taxes on it if we both lived in the property for the last 2 -3 years?

I guess what I am trying to ask is how is the sale of the partial ownership is taxed if one sells her part to the other owner? Both owners lived in the property for a few years