Does property tax change by age?Simulation of detached houses and condominiums
What is property tax?
Property tax is a local tax (municipal tax) for depreciable assets such as land, buildings, machinery, and equipment, and real estate is also subject to tax.
As of January 1, the owner is obliged to pay tax, and it is common to pay one year in four times.
Property tax is not purchased, but is determined based on "property tax valuation", and calculates based on the "taxable standard amount" that reflects special cases and burden adjustments.
The approximate value of the valuation is that it is "about 70 % of the land price announcement price" for land, and "50-70 % of the market price" for buildings.
Reasons for calculating property tax and the tax amount depending on the age of the building
Property tax is levied on land and buildings, and there are some differences in calculation methods.Here, we will specifically explain how to calculate the property tax.
Land property taxの計算方法
Land property tax is "Taxation standard x 1".Find 4 % (standard tax rate).Due to the local tax, there is a slight difference in the tax rate depending on the local government, but in many areas 1.4 % is the standard.
In the case of an apartment, the "one in which the site area per building is divided by the number of units" is calculated as a land owner.
Building property taxの計算方法
For the building, the basic calculation formula is "Taxation standard x 1.It is 4 %, and there is no difference from the case of land.However, it is common for buildings to decrease over time, so the valuation is generally lower.
For this reason, the calculation of the property tax valuation is used in the interest rate called "aging depreciation", and a correction is applied so that the price is lower for each age.
Why the tax amount changes depending on the age
The reason why the property tax amount changes depending on the age of the building is that "aging of the building" is reflected in the valuation value.Another reason is that the period to be able to receive special measures is determined.
Since the application period is specifically determined according to the conditions, there is a timing when the tax amount will increase after a certain age.Therefore, it is important to correctly understand the mechanism of reduced measures.
Reducing property tax reduction measures
For land, you can take the following reduction measures according to the area, both new and used.
Reduction rate | |
|---|---|
Small residential land (Less than 200 square meters) | Evaluation amount x 1/6 |
General residential land (Parts exceeding 200 square meters) | Evaluation amount x 1/3 |
For buildings, the property tax is reduced to one -half for the floor area of 120 square meters.However, it is important to note that the following conditions are provided in the following conditions for building reduction measures.
conditions
In the case of condominiums, most of them are reinforced concrete fireproof buildings, so there is no problem because the application period will be extended for two years.
For example, in a new and long -term excellent house, the property tax burden will be one -half over a total of seven years.
マンションを探す一戸建てを探す＜New construction・築浅・築古＞木造一戸建ての固定資産税をシミュレーション
Here, let's actually calculate the property tax of a wooden detached house, assuming three patterns, a new construction, a new construction, and an ancient construction.
なお、今回はシミュレーションにあたり、以下のconditionsを設定しました。
設定conditions
* Tokyo Legal Affairs Bureau "Passing Persistent Correction Rate Table"
Land property tax
Land property tax does not change depending on the age of the building.In this case, the land area is 200 square meters or less (small residential area), so the formula after special application is as follows.
a formula
Land property tax
20 million yen x 1 / 6x1.4 % = 4.670,000 yen
New constructionの一戸建て…Building property tax
Building property taxは築年数によって異なるため、より細かな計算が必要となります。まず、New constructionの場合については、特例が適用されるため、a formulaは以下のようになります。
a formula
Building property tax (newly built)
25 million yen x 1.4 % x 1 /2 = 17.50,000 yen
6 years oldの一戸建て…Building property tax
Next, let's look at the 6 -year -old case.After six years of construction, the tax amount cannot be calculated as one -half because it will be out of the special application period.
However, after six years, the depreciation rate of the building is 0..62となります。そのため、a formulaは以下のとおりです。
a formula
Building property tax (6 years old)
25 million yen x 0.62 x 1.4 % = 21.70,000 yen
10 years oldの一戸建て…Building property tax
After 10 years, the depreciation rate is 0.It will be 5, and the valuation of the building will be just half.Therefore, the final tax amount is equivalent to applying a special case in a new construction.
a formula
Building property tax (10 years old)
25 million yen x 0.5x1.4 % = 17.50,000 yen
27 years oldの一戸建て…Building property tax
Furthermore, after the number of years has passed, the depreciation rate is 0 after 27 years..It is fixed in 2.Since the value of the building is greatly reduced, the property tax burden is also reduced.
a formula
Building property tax (27 years old)
25 million yen x 0.2x1.4％＝70,000 yen
The following results are summarized in a table.
Land property tax | Building property tax | total amount | |
|---|---|---|---|
New construction | 4.670,000 yen | 17.50,000 yen | 22.170,000 yen |
6 years old | 4.670,000 yen | 21.70,000 yen | 26.370,000 yen |
10 years old | 4.670,000 yen | 17.50,000 yen | 22.170,000 yen |
27 years old | 4.670,000 yen | 70,000 yen | 11.670,000 yen |
It is important to note that it is not as low as the number of years has passed.
＜New construction・築浅・築古＞マンションの固定資産税をシミュレーション
Next, let's look at the property tax of the apartment in the same way.In the case of an apartment, as described above, the land price is cheaper than a single -family house because the site area is divided by the number of units and the area of the land is determined.
On the other hand, since buildings are generally made of reinforced concrete, the difference is that the valuation is high and the depreciation rate is reduced.
設定conditions
Land property tax
Regarding land, there is no difference by age, just like a detached house.
a formula
Land property tax
15 million yen x 1 / 6x1.4 % = 3.50,000 yen
New constructionマンション…Building property tax
建物については、New constructionの軽減措置を適用すると以下のa formulaになります。
a formula
Building property tax (newly built)
30 million yen x 1.4 % x 1/2 = 210,000 yen
6 years oldのマンション…Building property tax
続いて、6 years oldのケースを見ていきましょう。6 years oldのマンションでは、「Long -term excellent housingであるかどうか」によって、特例適用の有無が変わります。
鉄筋コンクリート造における6 years oldの減価補正率は0.8335となっているため、a formulaに当てはめると以下のようになります。
a formula
Building property tax (6 years old)
General housing
30 million yen x 0.8335x1.4 % = 350,000 yen
Long -term excellent housing
30 million yen x 0.8335x1.4 % x 1 /2 = 17.50,000 yen
10 years oldのマンション…Building property tax
次に、10 years oldのケースについて計算します。マンションは10 years oldが経過しても減価補正率は0.It is 7397, and the building valuation is not halved.
a formula
Building property tax (10 years old)
30 million yen x 0.7397 x 1.4 % = 31.¥ 10,000
27 years oldのマンション…Building property tax
マンションの場合は、減価補正率が固定されるのが築45年以降であり、27 years oldの時点では0.The building is 3596 and the building is higher than a detached house.
a formula
Building property tax (27 years old)
30 million yen x 0.3596 x 1.4 % = 15.¥ 10,000
The following results are summarized in a table.
Land property tax | Building property tax | total amount | |
|---|---|---|---|
New construction | 3.50,000 yen | 2¥ 10,000 | 24.50,000 yen |
6 years old | 3.50,000 yen | 350,000 yen | 38.50,000 yen |
6 years old（Long -term excellent housing） | 3.50,000 yen | 17.50,000 yen | 2¥ 10,000 |
10 years old | 3.50,000 yen | 31.¥ 10,000 | 34.60,000 yen |
27 years old | 3.50,000 yen | 15.¥ 10,000 | 18.60,000 yen |
Although it is only an example, apartments tend to be more burdensome on property tax than single -family houses in the same price range because the acclaim of the building is slow.
However, the results vary depending on the special application period and the size of the land, so it is important to calculate according to the actual situation.
マンションを探す一戸建てを探すIs there a way to reduce property tax cheaply?
Since the property tax is clearly determined, the calculation method is clearly determined, so it cannot be basically reduced except to use the special case.
However, there is a way to prevent the burden more than necessary, so I will introduce specific points at the end.
Do not increase the storeroom
Buildings with roofs and walls surrounding three sides, such as storerows and garages with shutters, may be recognized as fixed assets by local governments.
If the foundation is not fixed, there are some rules such as exceptional taxes, so it is important to check the rules before installing.
Use the reduction / exemption system for each local government
自治体によっては、固定資産税の減免制度を設けているところもあります。制度の有無やconditionsは自治体によって異なるため、減免措置についても自治体のルールを確認しておくことが大切です。
Pay your credit card
The payment of property tax can be used not only in cash but also on credit cards and electronic money.
Even if the tax amount itself does not change, it will be a great deal for points to return depending on the commission, so let's use it aggressively.
Not delinquent
Property tax will result in delinquent payments when delinquent.The interest rate of the delinquency is up to 14 a year.Since it is set at 6 %, it is important to make a planned payment so that delinquent will not occur.
summary
マンションを探す一戸建てを探す