* Tax Scope

      The house tax shall be levied on all houses attached to land and on such other buildings which enhance the utility value of these houses.

* Taxpayers

1. The house tax shall be collected from the house owner.
2. Where a right of Dien exists, the house tax shall be collected from the Dien-holder.
3. Where a house is jointly owned by more than one person, the house tax shall be collected from the joint owners who shall designate one of themselves to pay the tax on their behalf. In case no one is designated to pay the tax, the present occupant or user shall pay on behalf of the joint owner. In a case where the house tax paid by the present occupant or user exceeds the obligation he is to meet, he has the right to request the other joint owner to refund to him the excess he has paid.

      In a case where the whereabouts of the house owner or Dien-holder referred to above is unknown, or if he is not domiciled in the locality where the house is situated, the house tax shall be paid by the manager or present occupant of the house. In a case where the house is rented, the tenant shall pay on behalf of the house owner and subtract from rental fee.

  According to the ROC Civil Code, Dien is a form of lease for a maximum period of 30 years or less. The Dien-holder takes possession of a person's real estate and has the right to use it and enjoy any rental income. The house tax shall be paid by the tenant and deducted from the rent payable to the owner.

* Tax Rates

      The house tax is one of the main resources of local governments. To balance the development of each county/city, the law has established maximum and minimum rates, and left the actual amounts enforced to be decided by the local government.

1. The maximum and minimum rates-The house tax shall be levied according to the current value of the house at the following rates:
   1. For a house used for residential purposes, the rate shall not be lower than 1.2% nor higher than 2% of its current value. In a case where the house is used for residential purposes by the owner himself, the rate is 1.2% of its current value.
   2. For a house used for business purposes, the rate shall not be lower than 3% nor higher than 5% of its current value. In a case where the house is used as a private hospital or clinic, a professional office or the premises of a non-profit civic organization, the rate shall not be lower than 1.5% nor higher than 2.5% of its current value.
   3. For a house used for both residential and non-residential purposes, the house tax thereon shall be levied at the respective rate for the the area of a house for residential and non-residential purposes, provided, however, that the taxable area for non-residential purposes shall be not be less than one-sixth of the total area of the house.
2. The actual rates enforced-The house tax rates shall be fixed by the government of each county (or city) and submitted, after being approved by the local people's assembly, through regular channels to the Ministry of Finance for record.
3. The actual rates enforced in the city of Tainan are listed in the following table.

Classification of Houses	Max Rates	Min Rates	Actual Rates Enforced
Houses for residential purposes	2%	1.2%	1.2%
Houses for business purposes	5%	3%	3%
Houses for private hospitals, professional offices & the premises of non-profit civil organizations	2.5%	1.5%	2%