房产税常见误区梳理，帮助你避坑

Group 1 - Properties without property certificates are exempt from property tax [4] - Property tax is applicable only to above-ground buildings; basements and underground parking lots are not subject to property tax [6] - Underground buildings with functional characteristics, such as basements and underground parking lots, are subject to property tax [8] Group 2 - Self-built properties are subject to property tax starting from the month following completion, regardless of whether they are in use [10] - Real estate development companies are exempt from property tax for unsold properties until they are sold, but properties that are used or rented before sale are taxable [12] Group 3 - Temporary structures built for construction projects are exempt from property tax during the construction period [12] - If temporary structures are transferred to the construction unit after the project ends, property tax will be applicable from the following month [12]