Possible reasons include:

1. New land purchase.
2. Land originally taxed at the rate for owner-occupied residential land is now taxed at the general land rate due to the relocation of the registered owner, rental, or business operation.
3. Land that was previously exempt from taxation is now subject to land value tax again because the land was no longer eligible for tax reduction or exemption.
4. Land originally taxed under land tax is now subject to land value tax because it is no longer used for agricultural purposes. 5. The land price year is redefined, and land price adjustments are announced.