Although the new land and building tax collection system under the Land and Building Tax Act B.E. 2562 (2019) had been implemented and in place for 3 years, its normal tax rates were only officially launched and applied in 2022.  This delay was due to the incomplete development of the property appraisal system and other relevant databases, compounded by the COVID-19 pandemic. The relevant exemptions under the Act had been continuously launched since its implementation until the recent year.