Property tax when the owner of the land or house dies.…

Property tax is levied on the owners in the registry as of the due date (January 1 every year).
If the owner in the registry dies, the person who actually owns the land / house (heir, etc.) will pay the tax. (If there are multiple heirs, all the heirs You will have to pay it jointly and severally.) 。

Following the revision of the Local Tax Law in 2020, a partial revision of the Yokohama City Tax Ordinance was made, and the declaration of the current owner of fixed assets was mandatory. For details, please refer to the current owner's declaration pertaining to property tax, etc.