Housing Act Article 16

Municipality, county (city) governments shall levy house tax on the houses leased out by public welfare landlords according to the provisions of the House Tax Act.Municipality, county (city) governments may levy land value tax on the land of houses leased out by public welfare landlords according to the rate of residential land for self-use.The self-governance ordinance on the period, scope, standard, and procedures of tax preference in the preceding paragraph shall be prescribed by the municipal, county (city) competent authority, and shall be reported to the Ministry of Finance for future reference.Tax preference in paragraph 2 shall be limited to five years. The Executive Yuan may extend the tax preference period based on the actual situation six months before the period expires.The lease contract data signed by the public welfare landlord may be used for levying house tax and land value tax of paragraphs 1 and 2, but shall not be used as a basis for examining the house tax and land value tax of the house and land in the aforesaid lease contract.