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更地の場合は住宅用地の特例措置が適用されません。そのため、評価額に税率をかけたものが税額になります。

事業者が所有する構築物（広告塔やフェンスなど）、車両や運搬具（鉄道やトロッコなど）、備品（パソコンや工具など）飛行機、船など

更地にすると固定資産税は高くなるのはなぜ？その理由や計算方法、安くする方法を解説

また、住宅用地の特例といった課税標準額を減少させる特例措置もあります。住宅用地の特例に関して、詳しくは後述します。

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固定資産税について知っておくだけでかなりの節約になるため、不動産購入・建築するときには固定資産税の減税対象になっている不動産か確認した上で購入・建築するようにしましょう。