(Taichung News) The Local Tax Bureau of Taichung City Government stated that the civil law was revised from age of majority to 18 years old and would come into force on January 1, 2023. If you have a child who turns 18 in 2023, it will substantially affect the land value increment tax preference of one house in a lifetime applicable to tax. The bureau further explained that when selling residential land for self-use, if the landowners have already applied for the "one house in a lifetime" land value increment tax discount, they can use the preferential tax rate of 10% in the "one house in a lifetime" tax rate. However, they should pay attention to the provisions involving minor children in the requirements of the "one house in a lifetime" condition. 1. At the time of sale, the landowners, their spouses, or minor children do not have any house other than the self-use residence. 2. The landowners, their spouses, or minor children had registered residence on the land and had held the self-use residence for six consecutive years before they sold the land. For example, Ms. Chen sold her real estate in 2023 and applied for land value increment tax for one house in a lifetime. When Ms. Chen sold the land, only the 19-year-old daughter was registered as part of the household registration, and the 19-year-old daughter owned the above-ground house. Even if the 19-year-old daughter has been registered residence for six years or has held the building for six years, Ms. Chen will not be able to apply the preferential tax rate of land value increment tax for one house in a lifetime because the daughter is an adult and does not meet the requirements. However, if Ms. Chen’s 19-year-old daughter owned another house when she sold the land, since the daughter is an adult, it will not affect the applicable tax for Ms. Chen’s one house in a lifetime. If the public has any local tax issues, please call the toll-free service hotline of the bureau: 0800-000321 or dial (04) 22585000 to connect with the All-intelligence Customer Service Center by pressing 1. A dedicated staff will attend your query.