Our new guide takes the practical side of Dika 144/2569: the title document says who owns, the tabien baan says who lives there, and nothing in Thai law forces the two to match. For the land and building tax they must: section 41 of the Land and Building Tax Act gives the residential exemption only to an individual owner who lives there and is named in the house registration on 1 January of the tax year.
The full analysis is for Silver members. Silver membership is THB 1,490 per year and includes every legal briefing in full, as it publishes.