1.Please submit the application for the change of use classified within 30 days.

2. For those filing the change of house use classified before the 15th of the month (including the 15th), they shall be applied to the new tax rate for the current month while those filing after the 16th of the month (including the 16th) shall be applied to the existing tax rate for the current month.

3. If the base of a house is applied to the preferential tax rate of self-use residence, please file a separate application 40 days before the land value tax is collected (on September 22nd).

1.A duplicate copy of the building use permit: For those who have not received the permit, please attach a construction license.

2.A duplicate copy of the floor plan or building survey plan image.

3.An original copy of the agreement of the basement and partial use.

4.For houses which have not been issued a construction license or a completion certificate, please attach a letter of commitment for property tax registration of houses without initial registration of ownership (or a waiver form), a duplicate copy of the front and back of the applicant's national identification card, a building number certificate and an original copy of the pictures of the front and lateral side of the building.

5.Please attach steel specification data for a steel house (if no data is submitted, actual recognition shall be conducted).

6.If there is an elevator, please attach the elevator construction agreement with a fiscal stamp.

7.Other relevant documents.

Attachment shall be uploaded or the original copies shall be mailed out within two days after filling out the application and please indicate the application number indicated by the system to the Bureau or its branch office. Those who have not provided the said information within the required date shall be deemed as not completing the application.

Relevant attachments:

1.A duplicate copy of household certificate including information of the applicant, his/her spouse and any minor direct relatives raised by the applicant. If the listed land has a household registration of any direct relative, please attach his/her household certificate. If a couple is not registered under the same household, they shall attach their separate copies of household registration (if complete information of the applicant, his/her spouse, the applicant's minor direct relatives and others registered under the same household is given, there is no need to submit an additional household certificate).

2. Building proof document: (1) buildings with initial registration of ownership: a duplicate copy of building improvement ownership (no attachment is required for those filled with the building numbers); (2) building without initial registration of ownership: a duplicate copy of the use permit or survey results notice of construction improvement or building survey results image (table); (3) if a house was completed before April 29, 1988 without any said information, please fill in the application form of the house base location.

3. Others: (1) if any person other than third-degree relatives without legal relationship of tenancy is registered under the same household, the land owner shall submit the statement of non-legal relationship of tenancy or non-legal relationship of tenancy with the person registered under the same household; (2) non-ROC citizens shall attach a duplicate copy of their alien residence certificate, passport or other proof documents.

4. Please submit the complete attachment within two days after sending out the application and indicate the application case number indicated by the system via mail or fax to the Bureau's branch office.

Required documents:

1. Disability certificate (not proceeding for those with overdue disability certificate and tax arrears shall be paid first).

2. For those who have paid the current year's tax collection amount and received a waiver for tax payment, please provide a duplicate copy of the vehicle owner for the convenience to directly return the overpaid tax payment via transmission.

Please attach the said document and send the attachment to the Bureau or its branch office via upload or mail or fax its duplicate copies. Please indicate as an【Online Application】and【Application Number】indicated by the system.