Urban Renewal Act Article 67
The taxes of the lands and buildings within the renewal unit are reduced/exempted in accordance with the following regulations:1. Lands that cannot be used during the renewal are exempted from land value tax; and for those lands that can be continually in use; the land value tax is reduced to half. However, for those that did not finish their renewals according to the planned schedule due to the owners' responsibilities, the land value tax will be collected in accordance with the law.2. After the renewals, the land value tax and the house tax will be reduced to 50% for two years.3. If legal building owners before renewal in a redevelopment zone acquire buildings after renewal and the properties are not transferred within two years during the two-year period of house tax reduction by half, the competent authority of the municipality or county (city) may extend the house tax reduction by half for up to ten years depending on the status of development of the area and whether the financial situation allows. The regulation shall not apply to buildings for which the two-year period of house tax reduction by half already expired before enforcement of the amend provisions of this Act on Dec. 28, 2018.4. When land and buildings acquired through rights transfer are transferred the first time, the land value increment tax and deed tax shall be reduced by 40%.5. The land value increment tax of those not willing to participate in the right transformation and claim for cash compensation is reduced by 40%.6. The allocated land received through the implementation of the right transformation that did not reach the minimum unit of area distribution and had changed in order to claim for cash is exempted from land value increment tax.7. If the lands and buildings are used to offset the payment sharing of right transformation during the implementation of the right transformation, the land value increment tax and the deed tax are exempted.8. When original landowners and the implementer transfer property rights after joint construction agreement, the competent authority of the municipality or county (city) may reduce the land value increment tax and deed tax by 40% depending on the status of development of the area and whether the financial situation allows.The duration in which Subparagraphs 3 and 8 of the preceding paragraphs are to be implemented shall be five years starting from the date of enforcement of the amended provisions of this Act on Dec. 28, 2018. The Executive Yuan may extend the duration once only for six months prior to the expiration of the period depending on the situation.Subparagraphs 3 and 8 of Paragraph 1 shall apply mutatis mutandis to urban renewal project plans for which are already submitted for approval or approved but not yet completed before the implementation period stated in the preceding paragraph expires and building permit application are already filed within two years after the plans are approved or within one year after the right transformation plan is approved and the project is completed according to established schedules.
中文原文 都市更新條例第67條
更新單元內之土地及建築物，依下列規定減免稅捐：
一、更新期間土地無法使用者，免徵地價稅；其仍可繼續使用者，減半徵收。
但未依計畫進度完成更新且可歸責於土地所有權人之情形者，依法課徵之。
二、更新後地價稅及房屋稅減半徵收二年。
三、重建區段範圍內更新前合法建築物所有權人取得更新後建築物，於前款房屋稅減半徵收二年期間內未移轉，且經直轄市、縣（市）主管機關視地區發展趨勢及財政狀況同意者，得延長其房屋稅減半徵收期間至喪失所有權止，但以十年為限。
本條例中華民國一百零七年十二月二十八日修正之條文施行前，前款房屋稅減半徵收二年期間已屆滿者，不適用之。
四、依權利變換取得之土地及建築物，於更新後第一次移轉時，減徵土地增值稅及契稅百分之四十。
五、不願參加權利變換而領取現金補償者，減徵土地增值稅百分之四十。
六、實施權利變換應分配之土地未達最小分配面積單元，而改領現金者，免徵土地增值稅。
七、實施權利變換，以土地及建築物抵付權利變換負擔者，免徵土地增值稅及契稅。
八、原所有權人與實施者間因協議合建辦理產權移轉時，經直轄市、縣（市）主管機關視地區發展趨勢及財政狀況同意者，得減徵土地增值稅及契稅百分之四十。
前項第三款及第八款實施年限，自本條例中華民國一百零七年十二月二十八日修正之條文施行之日起算五年；其年限屆期前半年，行政院得視情況延長之，並以一次為限。
都市更新事業計畫於前項實施期限屆滿之日前已報核或已核定尚未完成更新，於都市更新事業計畫核定之日起二年內或於權利變換計畫核定之日起一年內申請建造執照，且依建築期限完工者，其更新單元內之土地及建築物，準用第一項第三款及第八款規定。
一、更新期間土地無法使用者，免徵地價稅；其仍可繼續使用者，減半徵收。
但未依計畫進度完成更新且可歸責於土地所有權人之情形者，依法課徵之。
二、更新後地價稅及房屋稅減半徵收二年。
三、重建區段範圍內更新前合法建築物所有權人取得更新後建築物，於前款房屋稅減半徵收二年期間內未移轉，且經直轄市、縣（市）主管機關視地區發展趨勢及財政狀況同意者，得延長其房屋稅減半徵收期間至喪失所有權止，但以十年為限。
本條例中華民國一百零七年十二月二十八日修正之條文施行前，前款房屋稅減半徵收二年期間已屆滿者，不適用之。
四、依權利變換取得之土地及建築物，於更新後第一次移轉時，減徵土地增值稅及契稅百分之四十。
五、不願參加權利變換而領取現金補償者，減徵土地增值稅百分之四十。
六、實施權利變換應分配之土地未達最小分配面積單元，而改領現金者，免徵土地增值稅。
七、實施權利變換，以土地及建築物抵付權利變換負擔者，免徵土地增值稅及契稅。
八、原所有權人與實施者間因協議合建辦理產權移轉時，經直轄市、縣（市）主管機關視地區發展趨勢及財政狀況同意者，得減徵土地增值稅及契稅百分之四十。
前項第三款及第八款實施年限，自本條例中華民國一百零七年十二月二十八日修正之條文施行之日起算五年；其年限屆期前半年，行政院得視情況延長之，並以一次為限。
都市更新事業計畫於前項實施期限屆滿之日前已報核或已核定尚未完成更新，於都市更新事業計畫核定之日起二年內或於權利變換計畫核定之日起一年內申請建造執照，且依建築期限完工者，其更新單元內之土地及建築物，準用第一項第三款及第八款規定。