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また、新築住宅や長期優良住宅に対しては、税額を減少させる減額措置があります。減額措置についても詳しくは後述します。
固定資産評価審査委員会とは、固定資産税評価額に対する納税者からの不服を審査する独立機関で、申出があると、評価額が適正かどうか審査します。
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※建物専有部分と分離して売却などをすることができない敷地に関する権利のこと。マンションなどの区分建物の場合、土地は敷地権として所有するため、敷地権割合に応じて課税される
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