Property tax reduction system for rental housing for the elderly with services

About new "rental house for elderly with service" authorized based on "law about securing of stability of residence of elderly person" from April 1, 2015 to March 31, 2025 When we meet requirements of reduction, we reduce property tax on the house concerned (there is no reduction about city planning tax).

All of the following requirements must be met.

1. New construction period
   Being a house newly built between April 1, 2015 and March 31, 2025.
2. Regarding the presence or absence of registration
   Must be registered by the prefectural governor as "rental housing for the elderly with services" based on the Act on Ensuring Stable Housing for Elderly People.
   (Note) Rental housing for the elderly with services in Yokohama City is registered at Kanagawa Housing & Community Development Association (external site).
3. Floor area
   The ratio of the floor area of the part to be used for human residence to the floor area of the house is more than half, and the floor area of the independently partitioned part is 30m2 or more and 160m2 or less.
   (Note) For rental housing for the elderly with services newly built between April 1, 2021 and March 31, 2023, 30m2 or more and 180m2 or less, and for rental housing for the elderly with services newly built between April 1, 2017 and March 31, 2021 20m2 or more for rental housing for the elderly with services 21. 21.
4. About the structure of the building
   Fire-resistant or semi-fire-resistant structure.
5. Number of units
   The number of registered rental housing for the elderly with services must be 10 or more.
   (Note) Rental housing for the elderly with services newly built by March 31, 2017 must be at least 5 units.
6. About subsidy of expense
   Have been subsidized by the government for the cost of developing “rental housing for the elderly with services”.
   (Note) Rental housing for the elderly with services newly built by March 31, 2021 must be subsidized by the national or local government.

Reduce the floor area of up to 120m2 per independently partitioned unit. (Parts exceeding 120m2 are not eligible.)

We will reduce two-thirds of the property tax amount only for five years from the year when property tax is newly imposed.

When a rental housing for the elderly with services is newly built, it will be subject to property tax and city planning tax from the year following completion, so the Local Tax Law is used to calculate the valuation that is the basis of the tax amount. Investigators (the ward office Tax Division house staff) visit and investigate the house based on the law. (For details, please see the page for requesting cooperation in new construction / extension / renovation house survey.)

Documents certifying that the government has been subsidized for the expenses required for the maintenance of "rental housing for the elderly with services" (copy of subsidy grant decision letter of advice) to confirm that the government has been subsidized. Please prepare.
(Note) For rental housing for the elderly with services newly built by March 31, 2021, documents certifying that they have been subsidized by the national or local governments (copy of the subsidy grant decision letter) Please prepare.

• For an overview of rental housing for the elderly with services, please refer to the “Service” section.Housing information system for the elderly with services (outside site)Please refer to the following website.
• Regarding the registration of rental housing for the elderly with services, the Company has decided to register for “Rent housing for the elderly with services”.Kanagawa Housing & Community Development Association (outside site)Please refer to the following website.
• Regarding subsidies for expenses required for the development of rental housing for the elderly with services, the Company has decided to provide the following services.Housing maintenance business secretariat for elderly people with service (outside site)Please refer to the following website.

If you have any questions, please contact each ward office.