NHIS dependant: property tax assessment ceiling
Assessed on the property tax base rather than on market value, which is a materially lower figure — so a judgement made from what a home would sell for is not the test being applied. There is also a middle band rather than a single cliff, where the property condition is met only if income stays under a much lower ceiling than the general one, and that interaction is where applications fail without an obvious reason.
- Applies to
- Dependants other than siblings, being assessed on property
- Review cadence
- Checked once a year
What we have recorded
- 2026-10-02₩540,000,000
At or below this combined property tax assessment base, the property condition is met. Above it and up to ₩900,000,000, the condition is met only where annual income is ₩10,000,000 or less. Above ₩900,000,000 the property condition cannot be met. Market price is not the measure — the property tax assessment base under the Local Tax Act is.
Enforcement Rule of the National Health Insurance Act, appended table 1-2
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.
Guides that depend on this figure
When this figure moves, every guide above needs the same edit. That is why it is tracked here rather than copied into each one.