재산세의 친환경기능 도입방안
Introduction of Environmental Policy Scheme into Property Tax
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This paper aims to suggest a way of utilizing property tax incentive for promoting construction of green buildings which were designed and built to improve performance across categories: energy savings, water efficiency, CO2 emissions reduction, indoor environmental quality, and stewardship of resources. Since there exist a variety of green building certification systems in Korea, we evaluate those systems based on our selection criteria and recommend the use of the combination of Building Certification System and Energy Efficiency Ratings System/EPI(Energy Performance Index), focusing on providing third-party verification and securing effectiveness of policy execution. Under the suggested provision, the green certified buildings would be eligible for a tax credit for 10~30% of the tax assessed on the property. The tax credit would run for 3~5 years after the taxpayer files for it.
Abstract
This paper aims to suggest a way of utilizing property tax incentive for promoting construction of green buildings which were designed and built to improve performance across categories: energy savings, water efficiency, CO2 emissions reduction, indoor environmental quality, and stewardship of resources. Since there exist a variety of green building certification systems in Korea, we evaluate those systems based on our selection criteria and recommend the use of the combination of Building Certification System and Energy Efficiency Ratings System/EPI(Energy Performance Index), focusing on providing third-party verification and securing effectiveness of policy execution. Under the suggested provision, the green certified buildings would be eligible for a tax credit for 10~30% of the tax assessed on the property. The tax credit would run for 3~5 years after the taxpayer files for it.
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