Property tax reduction system for condominiums that have undergone large-scale repairs, etc. (tax system to extend the life of condominiums)

For condominiums that meet certain requirements, from April 1, 2023 to March 31, 2025, large-scale repairs, etc. that contribute to extending the life of condominiums (hereinafter referred to as “Large-scale repair work”), and within three months from the date on which the construction is completed, the tax amount for the next year's ward office Tax Division house in the ward where the assets are located is reduced.

It must be one of the following apartments.
For these condominiums, it is necessary to meet the requirements listed in the following table.

• Condominiums certified by management plan
• Condominiums pertaining to managers of Residential Association who received advice or guidance

Construction work for exterior wall painting, floor waterproofing work, and roof waterproofing work confirmed by certifiers that construction items were properly set and implemented.

Reduce half of the property tax amount up to 100m2 (including common areas) per house. (Parts exceeding 100m2 will not be reduced.)
※The reduction is limited to buildings where large-scale repair work has been performed.

• All requirements must be met at the time of filing and as of the due date of property tax (January 1).
• For housing complex-type condominiums, if there is no reserve for repair by building, whether or not each requirement is met is determined by housing complex as a whole. On the other hand, in the case of “repair reserves for each building”, whether or not each requirement (excluding the requirement that the total number of units is 10 or more) is satisfied is determined by “building”.
• Only property tax will be reduced in this system (city planning tax will not be reduced) 。
• The reduction under this system can be received only once per condominium.
• It cannot be applied at the same time as reduction due to earthquake-resistant repair work, barrier-free repair work, energy-saving repair work, etc.
• There is no reduction in land.

Please report to Director General in the ward where the condominium is located within three months after the completion of the large-scale repair work.
(You will be required to submit it to the ward office Tax Division House Office in the ward where the house is located.)

• The principal (taxpayer / owner), his / her heir, or a corporation that inherits the tax obligation through a merger
• Representative of the condominium Residential Association, etc. (Representatives such as Residential Association may collectively file the declarations of each owner of the condominium. In that case, attach a separate sheet (free format) with the signature of each filer (in the case of a name, a seal required)

Please attach the following documents to the ward office Tax Division House Manager of the ward where the apartment is located.
Also, please fill in the remarks column of the declaration form with Phone number that can be contacted during the day.

You will need to submit the following documents according to the type of apartment. (For the issuance of each certificate, please contact the certificate issuing organization listed in the table below.)
（１） All of them are common

• Declaration Form

We can download report about reduction of property tax pertaining to apartment which performed large-scale repair work. (Outside site) (It is also distributed at the ward office Tax Division.)
If you are unable to submit within three months from the date of completion of the large-scale repair work, please indicate the reason in the other column.

• Large-scale repair certificate (issuer: architect, housing defect liability insurance corporation)
• Past construction certificate (issuer: architect, condominium manager)
• Documents indicating that the total number of units is 10 or more

（２） Only those that submit management plan certified condominiums

• Notice of Certification of Management Plan (Issuing Agency: City of Yokohama, Housing and Architecture Bureau Housing Revitalization Division)
• Certificate of increase in reserve for repair (issuer: architect, condominium manager)

（３） Submit only condominiums pertaining to Residential Association managers, etc. who have received advice or guidance

• Application form and certificate (Issuing organization: City of Yokohama, Housing and Architecture Bureau Housing Reconstruction Division)

We made handbill about reduction system of property tax to affect apartment where large-scale repair work was performed.
You can download it from the link below, so please use it.
・[Flyer] About reduction system of property tax pertaining to apartment where large-scale repair work was performed (PDF: 716KB)

For information on "Large-scale repair work, etc.", please see "Ministry of Land, Infrastructure, Transport and Tourism: Condominium Life Extension Promotion Tax System (Special Measures for Property Tax)" (outside site).

• Reduction of property tax

Tax Division House in charge of ward office of ward where assets are located

• Condominiums andManagement Plan Certification SystemAbout it

Housing and Architecture Bureau Housing Reconstruction Division (045-671-2954)