Many people believe that road land for free public access shall be reduced or exempted of land value tax. This concept is not entirely correct, said Local Tax Bureau of Taichung City Government. For example, the roadway turned from statutory vacant space is a part of building base, which shall not be reduced or exempted of land value tax.
According to the relevant laws and regulations of Building Act, every building site must have statutory vacant space, whose position is decided by the house builder, which is meant to maintain the quality of living environment (including access to sunshine, ventilation, lighting and fire security) for the benefits of residents, and which can be included in the building coverage ratio. Therefore, the roadway turned from statutory vacant space for free public access is not qualified for reduction or exemption of land value tax, according to law.
If the statutory vacant space is part of self-use residential land, the house owner can apply for preferential tax rate of 2 ‰ for the statutory vacant space together with the land lot on which the main building is located.
If you have any questions regarding land value tax, please call 0800-086969 (toll free) or 22585000 ext. 1 for the call center of Local Tax Bureau.