Impact of the line drawing review on property tax and city planning tax

In Yokohama-shi, we made city draft (plan) in December, 2023 about "review of line drawing" (review of area division to divide into "urbanization area" and "urbanization adjustment area").
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 due to a review of the line drawing, a new city planning tax will be levied on land and houses.
In addition, land is evaluated as land located in urbanized areas.

Property tax is a tax that requires the owner of fixed assets as of January 1 (the due date) 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 combined with property tax for land and houses located in urbanized areas to cover expenses such as city planning projects such as construction and maintenance of city planning facilities such as street and park maintenance projects. It is tax to have you pay.

Tax amount = standard tax amount ※(Price) x tax rate (property tax: 1.4%, city planning tax: 0.3%)
※The "tax standard amount" is the amount on which the tax amount is calculated, and in principle, the price (original tax standard amount). For residential land (up to 200m2), the amount reduced by multiplying by the special rate (property tax 1/6, city planning tax 1/3) will be the original tax standard amount.

For details, see "How to determine fixed asset prices" and "Special provisions for land".

From the year following the year of the year when it was transferred to the urbanization area (if it was incorporated into 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 levied together with property tax (tax rate 1.4%).) 。

There are land use restrictions (building regulations) in the urbanization control area, but in the urbanization area, such use restrictions are eliminated and asset value increases. For this reason, transfer to an urbanized area is a factor in increasing land prices. The extent to which the land price rises depends on the local situation and land price trends, but in past delineation reviews, there was an increase of about 30%.
The level of the land price when incorporated into the urbanization area can be referred to the land prices of the surrounding urbanized area.

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

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

Even if the land price rises, the tax amount does not rise suddenly and rises slowly. Regarding the “tax standard amount” used for tax calculation, the burden adjustment measures to limit the amount obtained by adding 5% of the “tax standard amount of the previous year” plus 5% of the “original tax standard amount” As a result, 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