Article 7
Public land specified below is exempted from land value tax or agricultural tax:
1. Land for public use.
2. Land used by governments of all levels, their subordinate agencies, and autonomous agencies as well as land for dormitories for staff and employees thereof, excluding such land used for business enterprises.
3. (Deleted).
4. Land used for national defense, or by military organs, troops and schools.
5. Land used directly for public hospitals, clinics, academic research institutes, social educational institutes, salvation facilities, public and private schools, and dormitories thereof, and school’s direct production facilities for practical training purpose. However, a school for aliens should be established or approved by the government of home country and set up in accordance with Rules for the Establishment and Governance of Private High Schools, Lower Grade Schools and Affiliated Kindergartens for International Residents , and the country concerned should accord the same preferential treatment to the ROC or the school has obtained exemption status as approved by the Executive Yuan; a domestic private school must be registered in accordance with the Private School Act.
6. Land used directly for testing and experimental facilities by public agencies in farming, forestry, fishing, animal husbandry, industry and mining.
7. Land used for warehouses of crops administration agency.
8. Land used directly for the services of railway, highway, airport, airfield, waterworks, garbage disposal, sewage systems, and dormitories for staff and employees thereof, excluding land used independently by subordinate business units.
9. Land used for water drawing, storage, drainage, and related constructions thereof.
10. Land used for housing provided by the government to people in need.
11. Historical sites and other points of interest and land used for memorial halls, shrines, or temples in memory of ancient sages or martyrs and public cemeteries.
12. Land lawfully requisitioned or purchased by the tourism authorities for the purpose of developing tourism industry, which does not generate any revenue before being sold to tour businesses.
13. Land used for public parking garage or lot established in accordance with Parking Lot Act.
If the aforesaid public land is acquired through requisition, purchase or allocation, the preceding paragraph shall apply before the registration of title transfer is completed starting from the date of requisition for requisitioned land, the date of contract signing for purchased land, and the date of allocation for allocated land, provided the agency using the land provides proof documents and the land use meets the land tax exemption criteria.
The provisions in subparagraph 5 of the first paragraph apply to public land originally used by a public or private school that has its title changed to a non-public owner, provided the land is still used by the same school.
For the student dormitory of a public school that is invested, built and operated by a private entity and leased to the school as student dormitory under an investment agreement entered between said private entity and the agency-in-charge, and its ownership will be transferred to the government upon the expiry of the agreed operation period, the local tax collection authority may request the approval of the competent authority under the municipal or county (city) government for exemption of land value tax on the land used for the dormitory during its construction and operation period.

Article 9
Private land used for public passage free of charge is exempted from land value tax or agricultural land tax during the period of said use, provided the claimed status of usage is found factual. Notwithstanding the foregoing, vacant lots reserved as required under building codes are not entitled to exemption.

Article 22
The applicant for reduction or exemption of land value tax or agricultural land tax pursuant to Articles 7 ~ 17 herein shall be the administration-in-charge for public land, and title owner or Dien holder for private land. The applicant should prepare a list and support documents and apply to the tax authority under the municipal or county (city) government. Notwithstanding the foregoing, application by land title owner or Dien holder is not required for land that meets any of the following conditions, and in such event, the tax authority will proceed to grant tax reduction or exemption based on the circular data or the land user agency sends a letter to the tax authority requesting tax reduction or exemption:
1. Land that is fully exempted as specified in subparagraph 10, Paragraph 1 of Article 8 herein.
2. Land that is changed to the category of “road” (based on the registration data of land that has changed registration to “road” provided by the competent land administration).
3. Reserved land for public facilities under urban planning (based on the circular data from the competent land administration).
4. Requisitioned land or land purchased by any level of government, military organs, schools, or troops (based on the notice sent by the requisition or purchasing agency).
5. Private land used as public alley free of charge(based on the detailed list sent to the tax authority by the competent authority in charge of public works or constructions, or the construction unit of county, township, city or district office).
6. Land under zone or section expropriation or consolidation (based on the detailed list sent to the tax authority by competent land administration).
6. Land under zone or section expropriation or consolidation (based on the detailed list sent to the tax authority by competent land administration).
7. Land entitled to tax reduction/exemption pursuant to Article 11-1 herein (based on the detailed list sent to the tax authority by the military organ under the Ministry of National Defense, which indicates land markings, land area restricted or banned from construction, construction control chart, and other relevant data).
8. Land entitled to tax reduction/exemption pursuant to Article 11-2 herein (based on the detailed list sent to the tax authority by the administration in charge of the water source designated zone, which indicates land markings and zoning).
9. Land entitled to tax reduction/exemption pursuant to Article 11-3 herein (based on the detailed list sent to the tax authority by the administration in charge of historical sites, which indicates land markings and zoning).
10. Land entitled to tax reduction/exemption pursuant to Article 11-4 herein (based on the airport construction control/ban chart and other data sent to the tax authority by the civil aviation administration).
11. Land entitled to tax reduction pursuant to Article 11-5 (based on the change of master plan and other relevant data sent to the tax collection authority by the civil urban planning administration in charge.)
12. Land having tax reduction/exemption status on record and continuing to be granted such status when the reduction period expires by the tax authority because the reason for reduction still exists.