刚刚，上海发布楼市新政！

Core Viewpoint - The article discusses the optimization and adjustment of personal housing property tax policies in Shanghai to better meet residents' housing needs and promote stable development in the real estate market [2][3]. 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 [2]. - For families purchasing a second home or more, if the average housing area does not exceed 60 square meters, the new home will be exempt from property tax; if it exceeds, tax will be calculated on the excess area [3]. - Homebuyers who have held a Shanghai residence permit for less than three years will initially be taxed according to the previous regulations, but can receive a refund once they meet the three-year requirement [3]. Group 2: Implementation Timeline - The new policies will take effect from January 1, 2025, and eligible homebuyers can apply for tax refunds for any overpaid taxes after this date [3].