Korea's second housing property tax instalment is due 16-30 September. A single-home owner with a 500 million won assessed value pays 620,000 won a year, half of it now. The urban planning surcharge often exceeds the base tax itself.
Housing property tax in Korea is billed in two halves, in July and September — unless the base tax is 200,000 won or less, in which case July settles it. Worked calculations for assessed values of 300m, 500m and 800m won.
Residential property tax is assessed in full against the June 1 owner. One day shifts who pays for a full year. From assessed value through the fair market ratio and progressive rates to the bill, plus the July/September split structure — with this year's Seoul levy data (residential +15%).