Property tax refund conditions:
1. If Shanghai residents sell their only house within 1 year after buying a house, the property tax collected will be refunded;
2, Shanghai residence permit for 3 years, and working and living in Shanghai, property tax has been refunded;
For Shanghai natives, your first suite doesn't need to pay property tax. If the per capita area of the second suite you buy does not exceed 60 square meters, there is no room tax, but if it exceeds, you need to pay property tax according to the standard;
For non-Shanghai residents, you need to pay property tax for your house, but as long as you have lived in Shanghai for 3 years and worked and lived in Shanghai, you can refund the paid property tax according to the regulations.
Extended data:
Property tax collection object:
Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure. However, buildings independent of houses, such as fences, greenhouses, water towers, chimneys and outdoor swimming pools, do not belong to real estate. But the indoor swimming pool belongs to real estate.
Because the commercial houses developed by real estate development enterprises are products provided for real estate development enterprises before sale, the commercial houses built by real estate development enterprises are not subject to property tax before sale; However, real estate development enterprises should levy property tax on commercial houses that have been used or rented or lent before sale.
Units and individuals with the obligation to pay property tax. Property tax is paid by the property owner. Property owned by the whole people shall be paid by the management unit. If the property right is pledged, it shall be paid by the mortgagee.
If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. Therefore, the above-mentioned property owners, business management units, mortgagees, property custodians or users are collectively referred to as taxpayers of property tax.
Baidu encyclopedia-property tax