Is property tax levied on undivided private roads?

If part of the residential land is a private road, but it is not divided, the area of the road portion declared will be exempt from tax from the following year.
In addition, a survey plan that shows the area of the road part by a surveyor or the area of the residential land part excluding the road part is required for the declaration.
Note: If the parcel of land is used entirely for public roads, it does not need to be declared.

Private roads are recognized as "roads for public use" as follows.

• The private road is used exclusively for traffic.
• The owner does not set any restrictions on the private road, and it is in a situation where an unspecified number of people can use it.

For more information on how to report, please contact the Taxation Section Land Section.