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固定資産税評価額は、固定資産税を計算する元となる数字で、固定資産税を課税する自治体が評価額を決定します。
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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固定資産税は、土地・建物ともにある一定の坪数より大きくなると、課税額が増加してしまいます。
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更地にすると固定資産税は高くなるのはなぜ？その理由や計算方法、安くする方法を解説
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