| Summary: | 碩士 === 高苑科技大學 === 土木工程研究所 === 98 === There are three different prices for the domestic real estate transactions, the announced land values, publicly announced current land values, and actual transaction prices. Usually, the announced land values are used as the basis for land tax collection. According to the announced current land values, the land value increment taxes after the real estate transactions are collected. The actual transaction prices are the deal prices of real estate by the commitment of contracting parties. Actually, under the asymmetric informational conditions of the contracting parties, the disadvantages could loss profits. Therefore, how to establish a reasonable and credible model for land appraisal and fit the needed of markets are absolutely necessary. Also, it is the main purpose of this study.
First of all, using the annual consumer price index(CPI), the fixed-term deposit interest rate of Taiwan bank, national income (NI) and urban land price indexes(ULPI), the annual price change ratio for the land appraisal models was calculated by this paper. Secondly, according to the formula of the regulations on real estate appraisal article 69, the current building value and the publicly announced current land value of the base year, the weights of building and land were computed respectively. Therefore, the land cost values was detracted from the real estate price. Finally, making use of the land cost values, annual price change ratio, a new model for the land appraisal of real estate was developed, can estimate the land valuation of real estate quickly and precisely.
Land valuations need a mass, detail data, and its related statistical information, to use as valuation foundation. By the transaction examples of real estate at the regions of Tainan City and Kaohsiung city, the validation of land appraisal model developed by this paper was preceded, and compared with the market comparison method. The analysis results show that the differences of the appraised land valuation between the proposed model and the market comparison method are within 12%. Furthermore, the land appraisal model constructed in this paper can faithfully reflect the cost of land prices, and fit with the changes of real estate market transaction mechanism. Moreover, the proposed model can provide the general populace with a quickly and effectively land valuation method for buying or selling the land.
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