You're better off, presuming the taxes will increase dramatically, when buying new construction (talk to your Realtor, they'll be able to give you a guesstimate on the taxes) and you should plan on escrowing that amount, just in case.
Looking forward to hearing better responses...
1st is referring to what Dave said. Property Taxes. On a new build may be very low (A few hundred dollars) your first year because you are probably being taxed on the vacant land. The next year it will assess at the improved value and you probably see an increase.(improved being a home was built.
2nd is referring to Capital Gains Tax. Federal IRS guidelines say that you must live in your home for 2 years in order to not get the capital gains tax imposed. (the capital gains tax is imposed only if you are selling) Please read IRS.Gov web page regarding this, I am not a tax consultant, as there is whole lot more to that law than what I stated.