The last day of February of each year shall be the base date for the duty of paying house tax; the tax shall be assessed by the local competent tax authority based on the house tax registration data and is collected from May 1 to May 31 of each year, and the taxable cycle is from July 1 of the previous year to June 30 of the current year.
For a newly constructed, expanded, or reconstructed house, if the construction is completed in the current taxable year, the house tax payable shall be prorated on a monthly basis and no tax shall be levied in the month in which the house is completed less than one month; the same applies where a house is demolished in the current taxable year. The taxpayer of house tax shall, in thirty (30) days after the completed construction of the house, submit relevant documents to declare its current value and file its use with the local competent tax authoritye.
For a newly constructed, expanded, or reconstructed house completed between March 1 and June 30 of each year, the house tax for the completed period shall be levied in the next taxable year; for a house demolished between July 1 of the previous year and the last day of February of the current taxable year, the house tax for the period during which the house has not yet been demolished shall still be levied in the current taxable year.
A.Tax Scope
        House tax shall be levied on all houses attached to land and on such other buildings which enhance the use value of those houses.
B.Taxpayers

1. House tax shall be collected from the title owner of the house.
2. For a right-of-use house with superficies registered on the land thereof, the house tax shall be collected from the holder of such right-of-use.
3. Where a right of Dien exists, the house tax shall be collected from the Dien holder.
4. 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 them to pay the tax on their behalf, otherwise the present occupant or user shall pay the tax on behalf of the joint owners.
   The person who pays the house tax on behalf of the joint owners under the preceding paragraph shall have the right to claim compensation from the other joint owner(s) for the amount of tax in excess of his/her share of the tax.
5. In the case that the whereabouts of the title owner, right-of-use holder or Dien holder, of the house referred to in Paragraph 1 is unknown or if he/she is not domiciled in the locality where the house is located, the house tax shall be paid by the manager or present occupant of the house. In the case that the house is rented, the house tax shall be paid by the tenant and deducted from the rent payable to the owner.
6. In the case that a house is a trust property and the trust is in force, the taxpayer of its house tax shall be the trustee. In the case that there are two or more trustees, the provision in the first paragraph herein on joint ownership shall apply.

C. Tax Rates
        The house tax is not levied based on the building cost or market value, but is based on the current value of standard price an applicable tax rate, which is calculated by the formula below, The standard house price x size (acreage) x (1 - an applicable depreciation rate x the years of depreciation) x an adjustment rate based on the level/class of street or road x an applicable tax rate = payable house tax.

Table for Housing Tax Rate

 *All the houses owned by a person, his/her spouse, and his/her minor children should be combined and counted as the number of residential purposes.
**For a house used for residential purposes by the owner or for a right-of-use house with superficies registered on the land thereof and used for residential purposes by the right-of-use holder, provided that
1.The house cannot be rented out or used for business;2.The house owner or his/her spouse or one of their lineal relatives resides in the house and has completed the household registration of the house;3.The total number of houses owned by a married couple or their minor children, which can be regarded as houses used for a residential purpose by the owner(s), shall not exceed three.

D.Other ＆ Penalty Provisions

1.  For a house used for both residential and non-residential purposes, the house tax thereon shall be levied at the applicable rates based on the area of the house used for residential and non-residential purposes, respectively. However, the taxable area for non-residential purposes shall not be less than one-sixth of the total area of the house.
2. When a house is a trust property, it shall be deemed held by the trustor during the continuation of the trust relationship and  be counted along with other houses used for residential purposes. However, if the beneficiary of the trust interest is not the trustor and the requirements under the following subparagraphs are met, the house shall be deemed held by the beneficiary:
   (1). The beneficiary has identified and enjoyed the full benefits of the trust.
   (2). The trustor has not reserved the right to change the beneficiary.
3. In the event of a change to the use of a house, the taxpayer shall report the change to the local competent tax authority at least forty (40) days in advance of the commencement of the collection period for each taxable year.
4. If a house taxpayer falls into arrears, but pays his tax within 30 days after the due day, he is subject to a surcharge for belated payment at one percent of his house tax payable for every 3 days in arrears. Where no payment of the tax is made after the 30-day period, the case shall be referred to the court for forcible enforcement.