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評価する家屋と同じものを、評価時点で新築するとした場合にかかる「再建築価格」を算出し、家屋の建築後に経年で資産価値がどのくらい減少したかを表す割合である「経年減点補正率」などを乗じて計算する
家屋のさまざま部位や設備などを考慮して決定されるものであるため、家屋の固定資産税評価額については、金額を自分で細かく計算するのは難しいものです。
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更地の場合は住宅用地の特例措置が適用されません。そのため、評価額に税率をかけたものが税額になります。
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