在台灣持有不動產者，每年必須繳納地價稅及房屋稅，而課稅基礎來自土地及房屋的評估價格。105年台南市稅務局大幅度調高公告地價，且自106年至108年連續三年調升房屋標準單價，使得不動產持有稅的稅基提高、稅額驟增，因此納稅人負擔加重。本研究探討台南市政府稅額調整，對中西區及永康區納稅人是否符合公平原則，及針對不同建物型態價值評估的公平性議題。本文蒐集104年7月至106年12月間，台南市中西區及永康區實價登錄成交案例，查詢公告地價及房屋標準單價，據以推算地價稅及房屋稅，以土地貢獻說分離建物市價及土地市價，計算有效稅率及估價比率，並比較新興發展區及舊市區不動產持有稅負擔的公平性。本研究比對有效稅率及名目稅率，結果顯示差異甚大，顯示政府部門評估價值有偏低的情形。中西區有效稅率比永康區高，表示中西區的不動產稅賦負擔較重，存在不公平現象。利用估價比率檢驗，同樣顯示存在不公平情形。尤其是「透天」的情形較為嚴重；價格較高的不動產，稅額負擔無明顯較高，表示不具有累進性，可能造成垂直的不公平。 在台灣自有住宅的比例相當高，調整不動產持有稅影響層面廣大，政府機關在面對調整稅賦政策上，應提升評估品質，力使估價水準更具有一致性，消弭納稅人之間的不公平。 The real estate owners in Taiwan have to pay land tax and housing tax yearly; moreover, the tax amount is based on the estimated value of land and house. Tainan City government increased the announced land values sharply in 2016 and the authority will raise the tax base of house tax for the next three years since then. The higher tax base and higher property tax amount led to greater burden for the taxpayer. This paper will discuss if the increasing taxes are fair for the holders in Yong Kang District and West Central District. The equity of the property tax would be analyzed also.We collected the actual selling price of real estate for Yong Kang and West Central District from July 2015 to December 2017. After compared with the announced land values and unit price of house evaluation standard, the land tax and house tax could be predicted. Using the joint contribution theory, the market price of building and land could be separated, furthermore we could estimate the effective tax rate and valuation ratio and analyses the fairness of the property tax in developing and developed area.In comparison with the effective tax rate and nominal tax rate, there are substantial differences. It shows that assessed value is lower when the government evaluates the property value. The effective tax rate was higher in West Central District, which was unfair. By using the valuation ratio, it also reveals the unequal circumstance, especially the townhouses. It is regressive and caused vertical inequality for the government imposed similar tax for the property which has higher mark price.Majority of houses in Taiwan are for self-use which means altering the tax policy will influence a large number of people. The government should improve the quality of assessment and keep stable assessment standards, and then narrow the difference between the taxpayers.