About the impact of “review of line drawing” on property tax and city planning tax

In Yokohama-shi, we made city draft about "review of line drawing" (review of area division to divide into "urbanization area" and "urbanization adjustment area") in June, 2024.
As for the details, please see page of "about" the eighth line drawing whole city review "".
When it is transferred from the urbanization adjustment area to the urbanization area by reviewing the line drawing, a new city planning tax will be levied on land and houses.
In addition, about land, evaluation is reviewed as land located in urbanization area.

Property tax is a tax that requires the owners of fixed assets as of January 1 of each year (the due date) to pay the tax amount calculated according to the asset value every year, and various administrative services provided by Yokohama City It is a valuable resource.
The city planning tax is used in conjunction with property tax for land and houses located in urbanized areas to cover expenses such as the construction and maintenance of city planning facilities such as street and park maintenance projects. Tax to be paid.

Tax amount = standard tax amount ※(Price) x tax rate (property tax: 1.4%, city planning tax: 0.3%)
※"Taxation standard amount" is the amount that is the basis for calculating the tax amount, and is in principle the price (original tax standard amount). For residential land (up to 200m2), the amount reduced by multiplying the special rate (property tax 1/6, city planning tax 1/3) is the original standard tax amount.

For details, see "How to determine the price of fixed assets" and "Special provisions for land".

From the year following the year when it was transferred to the urbanization area (if it was transferred to the urbanization area during 2025, from 2026), a new city planning tax will be levied on land and houses ( The tax rate is 0.3%, which is taxed together with property tax (tax rate 1.4%).) 。

There are restrictions on land use (building regulations) in the urbanization control area, but in the urbanization area, such restrictions on use are eliminated and asset value increases. For this reason, transfer to urbanization areas is a factor in increasing land prices. The extent to which the land price rises depends on local conditions and land price trends, but past line reviews showed an increase of about 30%.
The standard of the land price when incorporated into the urbanization area can be used as a reference to the land price of the surrounding urbanization area.

※We can confirm property tax land price in Yokohama-shi administrative map reporting system (outside site).

※About house, there is not review of evaluation with urbanization area transfer.
　

Even if the price of land rises, the tax amount does not rise suddenly and rises slowly. With regard to the “tax standard amount” used for calculating the tax amount, not the “original tax standard amount”, but the burden adjustment measures to reduce the amount obtained by adding 5% of the “original tax standard amount” to the “tax standard amount of the previous year” The tax amount is gradually rising.

As for the details, please see page of "about" the eighth line drawing whole city review "".
If you have any questions, please contact the Housing and Architecture Bureau City Planning Division.

Housing and Architecture Bureau City Planning Division Telephone: 671-2658