The Local Tax Bureau of Taichung City Government expressed that, in response to population aging and production needs, more residential and factory environments had been equipped with elevators. Nevertheless, not every residential or factory building equipped with an elevator will be charged with house tax.
The Bureau explained that the house tax should be levied on all houses attached to land and on such other structures which enhanced the utility value of those houses. For factory elevators that are considered as necessary production facilities and are used only to transport goods, and passenger elevators with a capacity of 6 passengers and 5 stops, these two types of elevators are out of the scope of tax collection. In other words, passenger elevators with a capacity of more than 6 passengers or 5 stops will be charged with house tax.
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