Article　1　　This Self-Government Ordinance is formulated pursuant to Article 6 of the House Tax Act.

Article　2　　The competent authority of this Self-Government Ordinance is the Finance and Taxation Bureau of the Tainan City Government.

Article　3　　This City taxes houses bases on their current values at the following rates:

１．Houses used for residential purposes：

a.A house used for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government as a charity shall be taxed at the rate of 1.2 percent;

b.A residential house that is not eligible as an owner-occupied house and is held by an owner of one such house in this City shall be taxed at the rate of 1.5 percent; each such house held by an owner of two to three such houses in this City shall be taxed at the rate of 1.8 percent; each such house held by an owner of four to five such houses in this City shall be taxed at the rate of 2.4 percent; and each such house held by an owner of six or more such houses in this City shall be taxed at the rate of 3.6 percent;

c.Unless otherwise stipulated by laws and regulations, the houses as described below shall be subject to a single tax rate and shall be excluded from the count of houses as described in the previous paragraph:

i.A public-owned house for residential purposes shall be taxed at the rate of 1.5 percent;

ii.A house used as a labor dormitory with certification from the competent labor authority shall be taxed at the rate of 1.5 percent;

iii.A house that is used as a student dormitory of a public school or university and  was, pursuant to an investment contract signed with the host establishment agreeing that the ownership of the dormitory is to be transferred to the government upon the expiration of the operation period,invested and built as a rental dormitory for the students of the school or university by a non-governmental organization shall be taxed at the rate of 1.5 percent;

iv.A jointly owned house, a part of a house acquired by due inheritance, or a house of no more than two houses acquired by single inheritance shall be taxed at the rate of 1.5 percent. This Item does not, unless the conditions of Item 7 of this Paragraph are met, apply to such houses that are rented out;

v.A residential house for sale that is held by its owner-builder and has not been sold within three years of the start of its house tax obligation shall be taxed at the rate of 1.5 percent; and one such house that has not been sold for more than three years shall be taxed at the rate of 2.4 percent. In the case where one such house has been unable to be sold within three years of the start of its house tax bligation due to a natural disaster,achange of circumstances,or a force majeure event,an application for extension of no more than one year may be filed one time to the Competent Authority within two months prior to the expiry;

vi.An above-ground building owned by a profit-seeking terprise and provided exclusively and without charge for its mployees to park cars,motorcycles or bicycles shall be taxed at the rate of 1.5 percent;

vii.A house that meets the conditions of Paragraph 1 of rticle 17 of the Rental Housing Market Development and Regulation Act shall be taxed at the rate of 1.5 percent during the lease period;and the tax reduction period shall be subject to the provisions in Paragraph 3 of Article 18 of the same Act.

２．Houses used for non-residential purposes:

a.A house used for business purposes, or as a private hospital, private clinic or professional office shall be taxed at the rate of 3 percent;

b.A house used for non-business purposes by a non-governmental organization shall be taxed at the rate of 2 percent.

Article　4　　This Self-Government Ordinance shall take effect on July 1, 2022.