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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

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・土地を管轄する市区町村の役所などで、固定資産評価証明書を入手する ・市区町村で、固定資産課税台帳を縦覧、閲覧する

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

また、住宅用地の特例といった課税標準額を減少させる特例措置もあります。住宅用地の特例に関して、詳しくは後述します。

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