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住宅用地や新築住宅、認定長期優良住宅の場合は、固定資産税の特例措置が適用される
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固定資産税とは土地や家屋などに対して課税される地方税。住んでいなくても登記簿上の所有者は納税義務がある
ここでは、土地の固定資産税が何坪以上になると上がるのか、建物が何坪以上になると固定資産税が高くなるのかを紹介していきます。
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駐車場の場合も住宅用地の特例措置が適用されません。そのため、更地と同様、評価額に税率をかけたものが税額になります。
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