1세대 1주택 재산세 세율특례의 대안 - 거주주택 공제제도 도입을 중심으로 -

1세대 1주택 재산세 부담 완화를 위한 거주주택 공제제도를 검토한다.

A special tax rate system was introduced in 2021 to reduce the property tax burden for taxpayers who own only one home per household. This system was designed to alleviate the increased tax burden caused by the rapid rise in housing prices. The goal is to reduce the general property tax burden by approximately 12.5% to 50%. Although this preferential tax rate for single-household single-home ownership was initially introduced as a temporary measure, it has since been extended and is currently in effect.

This study examines the structural limitations of the preferential tax rate system for single-household single-home ownership and explores the possibility of introducing a new resident deduction system as an alternative. Until now, government policy has supported tax benefits even for non-residential ownership under the single-household single-home framework. This was intended to promote a sense of responsibility and social stability through homeownership.

However, as the housing market has shifted toward investment-oriented ownership, with the concept of the “smart one home” becoming a means of wealth accumulation, it is necessary to reconsider support for single-household single-home ownership from the perspective of housing’s original purpose. As proposed in this study, applying a deduction rate based on the number of household members rather than a uniform housing price may better reflect the essence of residential living. While this approach may raise concerns about the complexity of property tax assessment, Korea’s well-functioning resident registration system could make such a residence-based tax system feasible.

It is relatively easy to verify residency status as of the tax assessment date, and given that dual registration of residence in two homes is not allowed, implementing a residence-centered property tax administration may not pose significant challenges.