The Tainan City Council on Tuesday passed a third reading of the Ordinance on Tainan Housing Tax (台南市房屋稅徵收率自治條例), raising the tax rates on homes not used as the owner’s primary residence to between 1.5 and 3.6 percent.
The tax is to go into effect on July 1.
Under the ordinance, the taxes of a single non-owner-occupied residential property would rise to 1.5 percent, while those of two or three non-owner-occupied homes would rise to 1.8 percent.
People owning four or five homes in addition to their registered residence would pay 2.4 percent on those properties, while those with six or more would pay