Tax Act：

House Tax Act<br> Article　6-1

Content：

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.
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.