Land Tax Act Article 6

In order to develop economy, promote land utilization, or enhance social welfare, appropriate tax reductions or exemptions may be granted for land used for national defense, government agencies, public facilities, arcades and corridors, research institutions, education, transportation, water conservancy, water supply, salt production, religion, medical care, sanitation, public and private cemeteries, charitable or public welfare enterprises, and reasonable self-use residences, as well as for land subject to rezoning, reclamation, or improvement. The standards and procedures for such reductions or exemptions shall be prescribed by the Executive Yuan.