Undertaking staff: Chuan Ya-Hsin
Tel no.: 037-350383
The Local Tax Bureau of Miaoli County Government has stated that people often consider that since house tax is levied at the rate of owner-occupied households, it is a matter of course that the land value tax will also be levied at the preferential tax rate such as owner-occupied residential land. As a result of this, people often complete applications at once. However, when they wait to receive the tax list for land value tax, they then discover that the tax is levied according to the tax rate of general land.
The Bureau explained that house tax is levied according to the actual condition of the house utility for taxation while land value tax applies to land for owner-occupied households with the tax rate of the land value. Excluding the landowner or his/her spouse or immediate family, he/she must have completed the household registration at the building on the land, including conditions of leasing or business functions, and there is limited space on the land, as well as restrictions to one location. If the landowner meets the aforementioned conditions for the preferential tax rate of owner-occupied households, he/she should apply 40 days before the land value tax is levied (September 22) so that the tax rate for owner-occupied residential land can be applied for in the current year. Overdue applications can only be applied for in the following year. The Bureau would also like to particularly remind taxpayers that the requirements for house tax and land value tax are different. While a house may have been approved to be levied at the rate as owner-occupied households, it does not necessarily mean that the land value tax is also levied as owner-occupied residential houses. Therefore, taxpayers are cautioned to outline their applications to avoid their rights being compromised.