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This tax would apply to very few people: fewer than 95% of the population. If you make a profit of over $500,000 from the sale of your home, then you would pay a 3.8% tax. Anyone profiting $500,000 or less from a home sale would pay no extra tax!
http://www.forbes.com/sites/beltway/2012/04/02/there-is-no-obamacare-tax-on-most-home-sales-really/
http://www.businessweek.com/articles/2012-07-03/why-obamacares-tax-increase-isnt-the-biggest-ever
http://www.csmonitor.com/USA/DC-Decoder/2012/0629/Is-the-Obama-health-care-law-a-huge-tax-increase