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Taipei City-Owed Land Located Outside of the City is Mostly Acquired by Tax Offsets. DOF has already inventoried large-area, high-value land for development and utilization to maximize the value of municipal properties.

The Non-Public land managed by the Department of Finance (DOF), Taipei City Government (TCG) in other cities or counties is mostly public facilities reserved land acquired by tax offsets, and have incomplete property rights, making them difficult to manage. In addition to providing them for adoption by residents and seeking assistance from the central or local government land management authorities, DOF is also actively inventorying land in the residential districts and commercial districts with development value and large areas, and evaluating development and utilization plans classified by categories and phases, to effectively revitalize and maximize the value of the city's assets.


DOF further explained that as of June 30, 2023, the department manages a total of 3,668 parcels of non-public land outside the city. Of these, 3,446 parcels are land reserved for public facilities acquired under Article 51 of The Enforcement Rules of the Estate and Gift Tax Act, before it was amended in 2009 (of which 3,380 parcels, or about 98%, are shared by the nation, the municipality, and private individuals). Since it is public facilities reserved land outside the jurisdiction of Taipei City and the property rights are incomplete, it's difficult for the TCG to have a development and utilization plan. Therefore, according to Article 52 of the Urban Planning Act, it is reserved for use by government agencies at all levels when needed, handled in accordance with the "Principles for the Division of Reimbursable and Non-Reimbursable Appropriation of Public Real Estate by Government Agencies at All Levels". Currently, the governments of the counties and cities have not yet handled the appropriation due to financial factors. In addition, before the land is appropriated, if residents have a need to use or adopt the land, DOF will provide short-term use or greening adoption applications. If there are environmental pollution incidents, DOF will also coordinate with the national management authorities or public land management authorities of local governments to assist in investigation and cleaning, to avoid idleness and reduce environmental pollution incidents.

In response to recent media reports that two parcels of land managed by DOF, namely Land No. 189, Subsection 2nd, Jiangzicui Section, Banqiao District, New Taipei City, and Land No. 1, Yongcui Section, Banqiao District, are currently idle, DOF explained that the two parcels are all large-scale, high-value land that has been inventoried. Among them, Land No. 189, Subsection 2nd, Jiangzicui Section, is located within the scope of the "Draft New Taipei City Banqiao District Jiangzicui Section, Subsection 2nd, Land No. 193, etc. 9 Land Urban Renewal Right Conversion Project". The project has been approved by the New Taipei City Government on the testimony on the rights conversion phase on September 27, 2023. It will soon be developed under the urban renewal project. Currently, the site is used as a green space, and DOF sends staff to clean the environment regularly. The Land No. 1, Yongcui Section, was a readjusted land that was originally managed by DOF as a green space. It was leased out as an off-street parking lot on June 26, 2023, to increase city treasury revenue and meet the parking needs of the surrounding residents. The land is planned to be developed through public-led urban renewal or other development methods in the future.