Elevators are considered fixtures attached to buildings and increase their use value. Elevators used for passenger transport should be included in the building's current value for property tax purposes. However, in response to the aging population trend and considering that elevators are mostly installed to provide convenient and barrier-free living spaces, the Taichung City Real Estate Appraisal Committee reassessed the standard housing price in 2023 and decided that, starting from July 1, 2023, the additional property tax on elevators for newly built buildings would be abolished.