The tax authority under the municipal or county (city) government should, at least sixty days before the collection starting date each year (period) for the land value tax or agricultural land tax, publicly announce regulations and application formalities regarding tax reduction and exemption.

The applicant for reduction or exemption of land value tax or agricultural land tax pursuant to Articles 7 ~ 17 herein shall be the administration-in-charge for public land, and title owner or Dien holder for private land. The applicant should prepare a list and support documents and apply to the tax authority under the municipal or county (city) government. Notwithstanding the foregoing, application by land title owner or Dien holder is not required for land that meets any of the following conditions, and in such event, the tax authority will proceed to grant tax reduction or exemption based on the circular data or the land user agency sends a letter to the tax authority requesting tax reduction or exemption:
1. Land that is fully exempted as specified in subparagraph 10, Paragraph 1 of Article 8 herein.
2. Land that is changed to the category of “road” (based on the registration data of land that has changed registration to “road” provided by the competent land administration).
3. Reserved land for public facilities under urban planning (based on the circular data from the competent land administration).
4. Requisitioned land or land purchased by any level of government, military organs, schools, or troops (based on the notice sent by the requisition or purchasing agency).
5. Private land used as public alley free of charge(based on the detailed list sent to the tax authority by the competent authority in charge of public works or constructions, or the construction unit of county, township, city or district office).
6. Land under zone or section expropriation or consolidation (based on the detailed list sent to the tax authority by competent land administration).
6. Land under zone or section expropriation or consolidation (based on the detailed list sent to the tax authority by competent land administration).
7. Land entitled to tax reduction/exemption pursuant to Article 11-1 herein (based on the detailed list sent to the tax authority by the military organ under the Ministry of National Defense, which indicates land markings, land area restricted or banned from construction, construction control chart, and other relevant data).
8. Land entitled to tax reduction/exemption pursuant to Article 11-2 herein (based on the detailed list sent to the tax authority by the administration in charge of the water source designated zone, which indicates land markings and zoning).
9. Land entitled to tax reduction/exemption pursuant to Article 11-3 herein (based on the detailed list sent to the tax authority by the administration in charge of historical sites, which indicates land markings and zoning).
10. Land entitled to tax reduction/exemption pursuant to Article 11-4 herein (based on the airport construction control/ban chart and other data sent to the tax authority by the civil aviation administration).
11. Land entitled to tax reduction pursuant to Article 11-5 (based on the change of master plan and other relevant data sent to the tax collection authority by the civil urban planning administration in charge.)
12. Land having tax reduction/exemption status on record and continuing to be granted such status when the reduction period expires by the tax authority because the reason for reduction still exists.

Except for the following conditions, the tax authority under the municipal or county (city) government should, after receiving the application for reduction or exemption of land value tax or agricultural land tax, immediately meet with supporting agencies to conduct on-site survey based on the cadastral map (book), and if deemed necessary, notify the applicant by letter to be present at the site:
1. On-site survey is not required for requisitioned land or land purchased for public purpose by any level of government, military organs, schools, or troops that is granted tax reduction or exemption prior to the registration of title transfer based on the application or proof document prepared by the land requisition or purchasing agency.
2 On-site survey is not required for publicly owned land that is granted tax reduction or exemption based on the application or proof document prepared by the administrative or user agency.
3. On-site survey is not required for private land provided for public use or use by military organs, schools, or troops that is granted tax reduction or exemption based on the application or proof document prepared by the relevant agency or user agency.
4. Tax authority may conduct the on-site survey by itself for private land that is eligible for tax reduction or exemption if the support documents furnished by the title owner or Dien holder at the time of application are sufficient to demonstrate the markings of land and superficies thereon.
Particulars in the aforesaid on-site survey include the following, and the surveyor should produce a survey report for the tax authority:
1. Checking whether the land ownership, location, area, lot number, value, and tax amount are consistent with those indicated in the list;
2. Checking whether the application conforms to relevant criteria;
3. Checking the land use status for each parcel of land to see if it matches the description; and
4. Other related particulars.

The application for reduction or exemption of land value tax or agricultural land tax pursuant to Articles 7 ~ 17 herein shall be submitted at least forty days before the collection starting date each year (period); applications made past the aforesaid deadline will have tax reduced or exempted starting from the following year (period). When the reason for tax reduction or exemption ceases to exist, taxation is restored starting from the following year (period).
The application for reduction or exemption of land value increment tax shall be submitted to the tax authority along with support documents at the time land transfer value is declared.

For applications of land tax reduction or exemption, the tax authority under the municipal or county (city) government should notify the applicant in writing in ten days after the on-site survey and approval.

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For land eligible for land tax reduction or exemption pursuant to Article 18 herein, the title owner or Dien holder shall apply to the tax authority under the municipal or county (city) government according to the provisions in Article 22 and Article 24 herein, and the tax authority will forward the application to the Ministry of Finance and Ministry of Interior for approval.