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The standard table of durable years and depreciation rates for all types of houses in Nantou County is determined every 3 years by the Real Estate Appraisal Committee, as stipulated in Article 11 of the Housing Tax Act. The most recent reassessment was conducted in the year 111. Houses completed before December 31, 2016 are subject to the "Nantou County Standard Table of Depreciation Rates and Durable Years - 105", while those completed after January 1, 2017 are subject to the "Nantou County Standard Table of Depreciation Rates and Durable Years - 106".

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