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Who should pay house tax for mid-year house transaction?

If a house is transacted in the middle of a year, who should pay the house tax?
Ms. Zhang has recently bought a house. She asks the Local Tax Bureau that as the house was bought in the middle of a year, who should pay the house tax? How is the house tax calculated?
Local Tax Bureau of Taichung City Government explains that house tax is levied by month; a house cannot be registered until its house tax is paid; the house buyer shall pay the house tax starting from the transaction month if the contract is signed before the 15th day of a month but from the following month if the contract is signed after the 16th day of a month.
As Ms. Zhang bought the house located in Shalu District from Miss Huang on October 7th, 2012 and thereby declared the deed to the Tax Bureau, the Tax Bureau shall first issue a house tax bill to charge Miss Huang for three months of house tax between July and September 2012. Only after Miss Huang pays her portion of house tax can the Land Office register the deed transfer. Ms. Zhang shall pay house tax for 9 months starting from October 1st, 2012 until June 2013.
  • Data update: 2018-11-19
  • Publish Date: 2012-11-05
  • Source: Local Tax Bureau
  • Hit Count: 180