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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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土地オーナー様のお悩み解決 土地活用方法・検討のポイント 失敗しない土地活用 アパート経営で悩んだときは アパート経営方法・検討のポイント 失敗しないアパート経営 マンション経営で悩んだときは マンション経営方法・検討のポイント 失敗しないマンション経営 その他のカテゴリーの記事を見る
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また、通常、同じマンションの同じ専有面積の住戸であれば、固定資産税額は同じですが、高さ60mを超えるタワーマンションの場合は建物の階数が税額に反映されるため、上層階の住戸の方が、低層階の住戸よりも税額は高くなる傾向があります。
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マンションの場合、建物は所有者の持ち分の課税床面積に対応する部分に課税され、敷地についても、敷地全体に対する敷地権（※）の割合に応じて計算します。
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