House tax is exempted for public buildings used as:
1. Office buildings of government agencies at each level of government or local autonomous agencies, including employee dormitories.
2. Office buildings of military institutes and units, including dormitories provided to their officers and men.
3. Jails, detention houses, and office buildings of a prison as well as employee dormitories.
4. School buildings, hospital buildings, and office buildings of a public school or public hospital; public social, educational, or academic research institute; or public relief organization as well as dormitories provided to their employees.
5. Research or laboratory buildings of industrial, mining, agricultural, forestry, water conservancy, fishery, or stock farming enterprises or institutes.
6. Warehouses of food administrations and salt administrations, as well as plant buildings and office buildings of state-owned monopolies and government-run waterworks.
7. Buildings used by postal services, telecommunication services, railroad services, highway services, aviation services, meteorological services, or harbor services for their own business as well as dormitories provided to their employees.
8. Buildings at places preserved as scenic spots as well as for housing of ancient relics, and shrines dedicated to sages and martyrs.
9. Buildings assigned by the government for housing the poor.
10. Buildings used by government-operated enterprises to train retired servicemen for employment.