(Taichung News) The Local Tax Bureau of Taichung City Government stated they would collect the land value tax from November each year. If you want to apply the primary residential land value tax rate for your residential land, you must apply 40 days before the annual land value tax collection (before September 22). Recently, the public asked that if the Civil Code Amendment passed, then an individual of the age of 18 would be considered an adult. If a child in the family turns 18 years old this year, can he/she set up the household registration and apply for the primary residential land value tax rate? The bureau said that the landowner, the spouse, and minor dependent relatives are subject to the land value tax at the rate of 2‰ for primary residential land, limited to “one place.” However, if there are other premises for the use of adult immediate family members, such as parents, grandparents or adult children, etc. with household registration, as long as the area does not exceed 300 square meters for urban land or 700 square meters non-urban land, and the premise is not for rental or business purposes, their primary residential land value tax rate may also apply. Compared with the general land tax rate of 10‰ to 55‰, the tax burden is only one-fifth or less. The Civil Code Amendment with the age of 18 as the age of adulthood will come into force on January 1, 2023. According to the current regulations, the age of adulthood is still 20 years old in 2022. If the children within the family are 18 years old this year, they still do not meet the regulations on the primary residential land. After January 1, 2023, you can apply for an additional place with the primary residential land value tax rate for land value tax purposes. If you have any questions, please call the toll-free service number 0800-000321 or 04-22585000 and press 1 to get in touch with the all-smart customer service center, and our dedicated staff would be able to service you.