Hsinchu County Taxation Bureau explains the conditions for applying for exemption from land price tax on road land

The Hsinchu County Taxation Bureau stated that in order to apply for exemption from land value tax, road land must meet two core conditions: "Actually provided for free public access" and "It is not a statutory open space that should be reserved for housing construction". (Photo by reporter Liao Xueru)

[Reporter Liao Xueru/Report from Hsinchu] Mr. Li from Xinfeng Township, Hsinchu County, owns a piece of land of about 50 square meters, and has provided it to nearby residents free of charge since 1981. However, because this land is classified as "statutory open space" in the construction plan, he still receives land price tax bills every year for decades, which makes him feel that it is a heavy burden! For this type of land with established roads, the Hsinchu County Government Taxation Bureau provides special guidance on how to legally apply for land price tax exemption.

The Hsinchu County Taxation Bureau stated that in order to apply for exemption from land value tax, road land must meet two core conditions: "Actually provided for free public access" and "It is not a statutory open space that should be reserved for housing construction".

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For cases like Mr. Li's, the tax bureau recommends that you first consult with the construction authority to confirm whether the land can be subject to "statutory open space division". If it is verified that the area is "exceeding the statutory open space that should be retained according to law" and the partition certificate is successfully obtained, as long as the current condition of the divided land is indeed free for everyone to travel, you can apply for road land exemption to the tax bureau.

In addition, if the land was classified as a construction site in the past, but was subsequently changed by the competent authority to be designated as "road land" reserved for public facilities due to urban planning review, this type of land is no longer legally open space. As long as it is currently used as a road, you can also apply for tax exemption!

The tax bureau specially reminds that for land that meets the special tax rate or exemption conditions, the land owner must submit an application 40 days before the land price tax is levied, that is, before September 22. As long as it is approved before the deadline, the land value tax can be directly exempted for the current year; if it accidentally expires, you will have to wait until the next year to start applying it.

If the public still has questions about the land price tax exemption, they can call the toll-free service hotline 0800-000321, or contact the Zhubei General Administration Bureau: 03-5518141 and Zhudong Branch: 03-5969663 to defend their tax rights!

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