I believe that he may be referring to federal tax, or a combination of federal and state tax. If you have owned your rental for more than one year, your maximum federal capital gain tax would be 15%. However, any part of the gain that is considered recapture of depreciation would be taxed at a maximum of 25%. So, if you consider that part of the gain will be taxed at 15% federal, part at 25% federal, and additional state tax, this could be between 15-30%. The attorney was probably giving you ballpark figures.