Local Tax Bureau of Taichung City Government-News-Qualified landlord whose house is leased for public welfare purpose may apply for the special land value tax rate

(Taichung News) The officer of Local Tax Bureau, Taichung City Government, said, Taichung City Government has firstly announced the policy of 「House special land value tax and house tax of Taichung social housing establishment and landlord whose house leased for the public welfare purpose self-management act」to implement the house policies and secure the the residence right of the citizens. The house owner has the house for rent and becomes the landlord whose house is leased for public welfare purpose, the house tax can be levied by the lowest tax rate of 1.2%. Also, the land within a certain range can be applied to the tax rate of self-use residential land at 2‰ to levy the land value tax if the house is rented to the economic disadvantaged or social vulnerable groups, including the low-income households, low or middle-income households, families with some special conditions, people with disabilities, aboriginal people or disaster affected people etc.
The officer of the Bureau explained more, those identified landlords whose house is leased for public welfare purpose may enjoy the special tax rate benefits; if the application was raised 40 days before land value tax levy (22nd September) of the year, the tax rate of self-use residential land could be applied and the special tax rate may be retrieved back to the starting year to apply. If the application was delayed raised then the special rate can only be applied from the year applied.
Tax Bureau would like to remind you if you have any questions or anything unclear about definition and application of landlord whose house is leased for public welfare purpose, please call to Housing Development Department, Taichung City Government, (telephone number: 22289111 extension No. 64601~64605)；or call the free hotline of Local Tax Bureau at 0800-086969 or 04-22585000 and press 1 for customer service for more details.