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Pingtung County Tax Bureau Lists 5 Reasons Why House Tax May Still Rise Despite Depreciation

An older house does not necessarily mean less house tax. The Pingtung County Government Tax Bureau reminds owners that additions, loss of exemptions, and higher location rates can all raise the tax amount.

Pingtung County Tax Bureau Lists 5 Reasons Why House Tax May Still Rise Despite Depreciation
In three sentences
  1. The Pingtung County Government Tax Bureau reminds owners that houses depreciate year by year, but house tax does not necessarily fall, and it lists 5 reasons that may increase the tax amount.
  2. Additions or reconstruction, changes in use, an increase in the number of nationwide registered households, a higher location rate, and more taxable months can all increase house tax.
  3. The Pingtung County Government Tax Bureau advises that when house tax rises instead of falling, owners can first check the taxation details and applicable tax rate listed on the tax bill.

The Pingtung County Government Tax Bureau said that house tax, in principle, gradually decreases as a house's depreciation years increase. However, the actual tax amount is still affected by the house's assessed taxable value, the applicable tax rate, and the taxation period, so a house aging year by year does not mean house tax will necessarily fall every year.

The first reason is that the house has had additions or reconstruction, which may increase its assessed taxable value and raise the tax amount. Even if the original building continues to depreciate, adding building floor area or rebuilding may still affect the tax payable. The second reason is that the use of the house has changed, or the grounds or facts for an original exemption no longer exist, which may also raise the tax amount. When comparing tax amounts across different years, owners should confirm whether the use and exemption eligibility are the same as in the previous year.

The third reason is that the number of households (houses) registered under the owner nationwide has increased, which may make a higher house tax rate applicable. The Pingtung County Government Tax Bureau explained that the actual applicable tax rate must still be determined according to the use of the house and relevant regulations, and that owning one more house does not necessarily mean the tax will rise. The fourth reason is that if the location rate is raised after assessment by the Real Estate Appraisal Committee, based on the commercial activity, transportation conditions, and level of prosperity of the village or street where the house is located, house tax may increase.

The fifth reason is that owners of newly built houses should note differences in the number of taxable months. If only some months were taxed last year and more months are taxed this year, the full-year tax payable may still be higher than last year even though the house has begun to depreciate. The Pingtung County Government Tax Bureau reminded that the house tax amount is not determined by the age of the house alone.

What it means for you

Homeowners in Pingtung County who find that their house tax has risen instead of fallen can first compare the taxation details and applicable tax rate on the tax bill. They can also check the house's use, exemption eligibility, whether there have been additions or reconstruction, and whether the number of taxable months differs between this year and last year, to identify which condition has changed.

Quick quiz

2 questions; pick an answer to see the explanation

  1. How many reasons that may increase house tax did the Pingtung County Government Tax Bureau list?
  2. If only some months of a newly built house were taxed last year and more months are taxed this year, what may happen to the full-year tax payable?

Image cards

6 cards. Tap to enlarge; save and share with friends

The house gets older, but the tax doesn't necessarily fall. If a house depreciates year by year, does the house tax keep getting lower?
The Pingtung County Tax Bureau lists 5 reasons that may increase the tax amount.
How to compare against your own tax bill, understood in one go.
Card 1
What happened?: The house gets older, but the tax doesn't necessarily fall. Pingtung County Tax Bureau: House tax, in principle, decreases as depreciation years increase; but the actual tax amount also depends on assessed taxable value, tax rate, and taxation period; a house aging year by year does not mean the tax amount will necessarily fall every year
Card 2
The house itself has changed: In three situations, the tax amount may rise. With additions or reconstruction, the assessed taxable value may increase; the use changes, or the grounds for an original exemption no longer exist; a newly built house has more taxable months this year than last year
Card 3
Tax rate and location: Tax rate and location rate also have an effect. If the number of houses held nationwide increases, a higher tax rate may apply; if the location rate is raised after assessment, house tax may increase; the Tax Bureau explained: one more house does not mean the tax amount will necessarily rise
Card 4
What is not yet certain: Check your own tax bill. The actual tax rate is determined by the use of the house and regulations; which item has changed can only be known by comparing against your own tax bill; when tax rises instead of falling, first check the taxation details and applicable tax rate
Card 5
What you can ask the tax authority: 1. On my tax bill, what are the assessed taxable value and the applicable tax rate? 2. Are the number of taxable months, use, and exemption eligibility different between this year and last year? 3. Does my house have a record of additions or reconstruction, or of a location rate adjustment? House tax does not depend only on the age of the house; the actual amount is subject to the tax bill and the determination of the competent authority.
Card 6

Original:經濟日報 · We only post summaries and key points. Read the original for the full story.

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Pingtung County Tax Bureau Lists 5 Reasons Why House Tax May Still Rise Despite Depreciation · Uchily