Reduction system for property tax and city planning tax on houses that underwent seismic renovation work

In order to promote seismic retrofitting of buildings, certain seismic retrofitting work will be carried out by March 31, 2026, and within three months from the date the renovation was completed, the ward office of the ward where the house is located For those declared to the Tax Division House Manager, we will reduce half of the property tax on the house for a certain period of time.
In addition, about house which earthquake-resistant repair work was carried out and correspond to long-term excellent house, rate to be reduced is expanded from one-half to two-thirds.
In addition, about thing which earthquake-resistant repair work is carried out by March 31, 2024, and property tax is reduced, about city planning tax is reduced in addition (※ reduction of city planning tax is Yokohama-shi original measure. The handling of renovation work has been performed after April 1, 2024 is undecided. ) 。

The following requirements must be met.

1 year after renovation
(Note) If the house is a “passing obstacle existing seismic ineligible building” prescribed in the Act on Promotion of Seismic Retrofitting of Buildings, it will be two years after the renovation.

• Barrier-free renovation workAndRepair work to prevent heat lossIt will not be applied at the same time as the result.
• There is no reduction for land.

Please report to Director General of the ward where the house is located within three months after the completion of the seismic retrofitting work.
(You will have to submit it to the ward office Tax Division House in charge of the ward where the house is located.)

（１） The person (taxpayer / owner), his / her heir, or a corporation that inherits the tax obligation through a merger
（２） proxy/agent of the person (a power of attorney is required.)
（３） living together relatives requested by the person himself

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

（1） Declaration form (declaration on reduction of property tax and city planning tax imposed on houses conforming to earthquake-resistant standards)

We can download report about reduction of property tax, city planning tax to impose on earthquake-resistant standard conformity houses. (External site) (distributed at the ward office Tax Division.)
If you fail to submit within three months from the date of completion of the seismic retrofit, please indicate the reason in other fields.

（2） Documents (certificate) proving conformance with seismic standards

The following persons can issue this document.
A Yokohama-shi
B. Architect
C. Designated confirmation inspection organization
D. Registered Housing Performance Evaluation Organization
E Housing Defect Liability Insurance Corporation

(Note 1) A “Housing Seismic Retrofit Certificate” (issued by the above a) or a “Construction Certificate for Extension and Renovation” (issued by the above persons a to o) is required.
(Note 2) Regarding the “Housing Seismic Retrofit Certificate”, the City of Yokohama, Housing and Architecture Bureau Building and Disaster Prevention Section will issue the “Housing Seismic Retrofit Certificate”. For more information, please visit the City of Yokohama, Housing and Architecture Bureau Building Disaster Prevention Section.

(Note 3) Please refer to the following form for “Construction Certificate for Extension and Renovation”.

[Form] Construction certificate for extension and remodeling (PDF: 621KB)
(Note 4) It is also possible to submit a “Housing Performance Evaluation Report” issued by a registered housing performance evaluation organization (those with an evaluation pertaining to the seismic grade is grade 1, grade 2 or grade 3).
In this case, please submit documents that confirm the cost of the renovation work.
(Note 5) In the case of certified long-term excellent housing, only the “Construction Certificate for Extension and Renovation” can be submitted.
(Note 6) For information on how to issue documents, please contact the architect or each organization.

（3） Copy of certification letter (only in the case of certified long-term excellent housing)

This document is issued by City of Yokohama, Housing and Architecture Bureau Building Planning Division.
Please see the City of Yokohama, Housing and Architecture Bureau Building Planning Division website for information on certified long-term excellent housing and certification notices.

About information about "earthquake-resistant repair work", please see "page about house tax system of Ministry of Land, Infrastructure, Transport and Tourism" (outside site).