The new housing tax 2.0 system would be launched in July this year (2024). In order to reduce the housing tax burden of those who only own a single owner-occupied house across the country, if the house located in Yunlin County meets the following four requirements: 1. Not for rent or for business use; 2. It is for the actual residence of myself, my spouse or my immediate family members, and the household registration has been completed in the house; 3. a person, spouse and minor children only own one house in the country for their own residence; 4. The current value of the house is less than NT$1,892,900, the 2025-year housing tax can be levied at the most preferential tax rate of 1%.