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

About newly built "rental house for elderly person with service" which was authorized based on "law about securing of stability of residence of elderly person" from April 1, 2015 to March 31, 2025, the following When we meet requirements of reduction, we reduce property tax on the house concerned (there is not reduction about city planning tax).

All of the following requirements must be met.

1. New construction period
   Being a newly built house between April 1, 2015 and March 31, 2025.
2. Regarding registration
   Must be registered by the prefectural governor as "rental housing for the elderly with services" based on the Act on Ensuring Stability of Elderly People
   (Note) Registration of "rental housing for the elderly with service" in Yokohama is performed at "Kanagawa Housing & Community Development Association" (outside 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 must be at least half, and the floor area of the independently partitioned part must be 30 m2 or more and 160 m2 or less.
   (Note) For rental housing for the elderly with service newly built between April 1, 2021 and March 31, 2023, 30 m2 or more and 180 m2 or less, and rental housing for the elderly newly built between April 1, 2017 and March 31, 2021, it is 30 m2 or more for rental housing with service newly built between March 31, 2017 and 280 m2 or less.
4. About the structure of the building
   A fireproof structure or semi-fireproof structure.
5. Number of units
   The number of registered rental housing for the elderly with service must be 10 or more.
   (Note) For rental housing for the elderly with service newly built by March 31, 2017, there must be 5 or more.
6. Subsidization of expenses
   Subsidized by the government for the expenses required for the maintenance of "rental housing for the elderly with services".
   (Note) For rental housing for the elderly with service newly built by March 31, 2021, they must be subsidized by the national or local government.

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

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

When a rental housing for the elderly with service is newly built, it will be subject to property tax and city planning tax from the year following completion. Based on, an investigator (the ward office Tax Division house staff) visits and investigates the house. (For details, please see the page for requesting cooperation in new construction, extension and renovation house survey.)

Documents certifying that the government has been subsidized by the government to confirm that the cost required for the maintenance of "rental housing for the elderly with services" (a copy of the subsidy grant decision letter) Please prepare.
(Note) In the case of rental housing for the elderly with service newly built by March 31, 2021, documents proving that they are receiving assistance from the national or local governments (a copy of the subsidy grant decision letter).

• For an overview of “rental housing for the elderly with services,” please refer to the “Living Housing for the Elderly with Service”.Housing information system for the elderly with services (outside site)Please refer to the following website.
• For registration of "rental housing for the elderly with service", please refer to the following.Kanagawa Housing & Community Development Association (outside site)Please refer to the following website.
• Regarding subsidies for the expenses required for the maintenance of “rental housing for the elderly with services”, please refer to “Housing maintenance business secretariat (outside site) for elderly people with servicePlease refer to the following website.

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