April 1 to April 15 every year. Payment time: The annual property tax is paid in two installments, and the tax period is from April 1 to April 15 and from October 1 to October 15 every year. If the property tax is based on the residual value of the property, the property tax is calculated and paid according to the residual value of the property after deducting 30% of the original value of the property at one time. If there is no original value of the property as the basis, the tax authority where the property is located shall refer to similar properties for approval. According to the residual value of the property, the annual tax rate is 1.2%.