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固定資産税評価額は、固定資産税を計算する元となる数字で、固定資産税を課税する自治体が評価額を決定します。

計算に使用する固定資産税評価額とは、総務省の「固定資産評価基準」をもとに市町村が定めた価額です。実際の価額は、納税通知書に添付されている課税証明書か、役所の固定資産課税台帳で確認できます。

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駐車場の場合も住宅用地の特例措置が適用されません。そのため、更地と同様、評価額に税率をかけたものが税額になります。

前章で固定資産税の計算式を紹介しましたが、次は納税額が決定するまでにどのような手順が踏まれているかを具体的に解説します。なお、ここからは土地・家屋の固定資産税に絞って紹介します。

固定資産税の計算では、まず土地や家屋といった固定資産の価値を評価し、「評価額」を算出します。

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審査申出書に記入し、必要書類を添えて固定資産評価審査委員会などに提出してください。申出書の様式は、市町村などのホームページや窓口で入手できます。また、郵送やオンラインでの申請を受け付けている市町村もあるため、申し出をしようと考えている方は、まずは市区町村に申し出の方法を問い合わせてみましょう。