上海优化调整房产税政策：首套房免征收房产税

Core Viewpoint - The Shanghai government has announced adjustments to the property tax pilot program for individual housing to better meet residents' housing needs and promote stable development in the real estate market [1][2]. Group 1: Policy Adjustments - High-level talents and urgently needed talents with a Shanghai residence permit who purchase their first home in the city will be exempt from property tax [1]. - For those purchasing a second or additional home, if the average housing area per family member does not exceed 60 square meters, the new purchase will also be exempt from property tax; otherwise, tax will be levied on the excess area [1][2]. Group 2: Tax Refunds and Implementation - Buyers holding a residence permit for less than three years will initially pay property tax, but can receive a refund once they meet the three-year requirement and qualify for the exemptions [2]. - The new policies will take effect on January 1, 2025, and eligible buyers can apply for tax refunds for any overpaid taxes after this date [2].