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The House Tax
Part 1 Introduction:
I. Methods of house tax levying
The house tax is levied on houses attached to land and on other buildings which enhance the utility value of these houses. The house tax shall be collected from the house owners as a kind of asset tax. Besides the normally-configured housing structures, all
other types of specially configured buildings intended for residential, business and working use, such as loft buildings or other odd-shaped warehouses, fuel tanks or gas stations are also subject to house tax.
Part 2 Calculation of Housing Tax:
I. The house tax is not levied based on the building's cost or the market values. It should be based on its current value of the standard price and multiply an applicable tax rate, which is calculated by the formula below.
The standard house price x size (acreage) x (1 - an applicable depreciation rate x the years of depreciation) x an adjustment rate based on the level/class of street or road x an applicable tax rate = payable house tax.
II.The specific house tax is classified by the following tax rates:
1. Classification of Houses
| Classification of Houses tax rate |
Tax Rates |
|
Houses for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government
|
1.2% |
| Other houses used for residential purposes(owns two or less than two houses in Yilan, each house) |
1.5% |
| Other houses used for residential purposes(owns between three and seven houses in Yilan, each house) |
2% |
| Other houses used for residential purposes(owns eight or more than eight houses in Yilan, each house) |
3.6% |
| Houses for business ,private hospitals ,private clinics or professional offices |
3% |
| Houses for the premises of the non-profit civil organizations |
2% |
Remarks---
A house that serves a residential and non-residential purpose at the same time, shall have the actual tax levy calculated based on the actual size/acreage used for residential and non-residential purposes. For non-residential purposes, however, tax shall
be
levied at no less than one-sixth of the total house area.
2.A change in the usage or purpose of a house shall be reported promptly. For instance, a house changes from residential to a commercial purpose or vice versa. If the report for change of house purposes is filed after the 16th of the
month, the house will be subject to the previously designated tax rate for the current month, but if the report was filed on or before the 15th of the month, then if the new tax rate will be in effect from the current month.
