住宅用地や新築住宅、認定長期優良住宅の場合は、固定資産税の特例措置が適用される

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なお、評価額以外について不満がある場合については市町村に対して審査請求をすることになります。

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前章で固定資産税の計算式を紹介しましたが、次は納税額が決定するまでにどのような手順が踏まれているかを具体的に解説します。なお、ここからは土地・家屋の固定資産税に絞って紹介します。

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