For self-use residential land that meets the following requirements, the land value tax is levied at a rate of 0.2%:
1. The portion of urban land area not exceeding three acres.
2. The portion of non-urban land area not exceeding seven acres.
For public housing and worker dormitories built by private and public enterprises, the land value tax on the land shall be levied at the rate specified in the preceding paragraph from the date of construction or the acquisition of land ownership.
For landowners, their spouses, and minor dependents who are eligible for the tax rate of self-use residential land described in the first paragraph, only one property can apply.