Community contributors: 杨玫 May
Summary
Key Points
Why it matters: 通过合理规划自住房与投资房的居住属性，房东能够合法合规地降低持有成本，减轻高额土地税压力。
随着各地土地税政策与起征点调整，持有多个物业的房东面临较大的现金流压力。部分房东通过将应税价值较高的独立屋变更为主自住房（PPR）并享受税务豁免，同时将地税负担较低的公寓用于出租，实现了整体持房成本的大幅优化。
Practical Takeaway
Use this note as a practical prompt before making decisions. Check the rules in your state, keep written records, and seek qualified advice where needed.
Disclaimer
This note is edited by APOA from community discussions with private details removed where possible. It is general information only and is not legal, tax, financial, or property management advice.