Frequently Asked Questions (Property Tax)

QuestionIs Property Tax applied to private roads that have not been subdivided?

Response

If part of the residential land is a private road and it has not been subdivided, by declaring it, the area of the declared road portion will be exempt from taxation starting from the following fiscal year.
In addition, a survey drawing that shows the area of the road section by a surveyor, or the area of the residential land excluding the road section, is required for the declaration.
Note: If all of a parcel of land is used as a public road, it does not need to be reported.

The conditions for a private road to be recognized as a "road for public use" are as follows.

• That private road is used exclusively for passage.
• The owner has not imposed any restrictions on the private road, allowing an unspecified number of people to use it.

For detailed information on how to file, please contact the Land Section of the Taxation Division.