Local Tax Bureau of Taichung City Government says that the land value tax is levied on the basis of the progressive tax rates and the total land lying within the same county (city) owned by the landowner. In other words, all the land lots lying in the same county (city) and owned by a landlord will be put together into one account for the calculation the total land value and its land value tax by its applicable progressive tax rate. Then, only one land value tax bill is issued to the landlord. In contrast, the house tax is levied on the basis of proportional tax rates and doorplates, so that a house tax bill is issued to a household.
Therefore, a taxpayer who has 3 houses in Taichung will receive 3 house tax bills each year, but only one land value tax bill.
Local Tax Bureau reminds the taxpayers that the 2015 land value tax bills were mailed on October 22 and their payment deadline is November 30. Those who have not received the tax bill or lost it, please contact the Local Tax Bureau for a replacement. Late payment will be fined by 1% for every 2 days overdue and those who do not pay the tax after 30 days from the deadline will be transferred to court for a compulsory enforcement.
If you have any questions about land value tax or house tax, please call 0800-086969 (toll-free) or 04-22585000 ext. 1 for the call center. We at the Local Tax Bureau are always happy to answer your questions.