The exemption follows the owner, not the spouse: Dika 144/2569

A condominium owner in ประจวบคีรีขันธ์ was assessed land and building tax on the unit he lives in, and the Supreme Court has now confirmed the bill. The unit was in his sole name; the name in the house registration was his wife’s. In Dika 144/2569, published on 16 September, the court held that the residential exemption in section 41 of the Land and Building Tax Act B.E. 2562 requires the registered owner’s own name in the house registration for that property.