California home sales took a step back in March 2025 as growing economic uncertainty and consumer anxiety weighed on the state's housing market, according to the latest report from the California Association of Realtors (C.A.R.).
In 2024, U.S. homebuyers took out just 86,604 mortgages for second homes--often used as vacation properties -- marking a 5% drop from the previous year and the lowest level since Redfin began tracking this data in 2018. The analysis, based on Home Mortgage Disclosure Act (HMDA) data, also shows that second-home loans accounted for just 2.6% of all mortgages issued in 2024, down from 2.8% in 2023 and far below the 2020 pandemic-era peak of 5%.
中、美兩大經濟體角力，關稅戰升溫，金融市場波動加劇，牽動全球供應鏈版圖變化，也打亂企業投資擴廠節奏，影響商用不動產市場交易動能。然而觀察4月商用不動產交易表現，仍可見產業自用剛性需求。相比去年下半年每月均突破百億元交易規模，今年購置動能明顯趨緩，統計4月上市櫃法人購置商用不動產交易額為53億元，但金融服務、資通訊等內需產業對辦公室、工業地產等仍有剛性需求，為市場挹注交易動能，指標交易案包括美好證券以18億元取得「V-PARK」部分樓層。
113 年第 4 季全國房貸負擔率為 46.62%，房貸負擔率較上(113 年 3 季)季下降 0.18 個 百分點，較 112 年同季上升 3.96 個百分點；而房價所得比本(113 年第 4 季)季為 10.76 倍。綜觀六都，新北市、臺北市、臺中市之房貸負擔率均高於 50%，桃園市、臺南市、 高雄市之房貸負擔率均介於 40%~50%間。
113 年第 4 季全國住宅價格季指數為 150.98，較上季上漲 0.86%，較 112 年同季上漲 10.85%。在六都方面，新北市住宅價格季 指數為 142.56，較上季上漲 1.03%，較 112 年同季上漲 10.03%。臺 北市住宅價格季指數為 125.37，較上季上漲 1.25%，較 112 年同季上 漲 6.66%。
Land scarcity is becoming an increasing challenge for local governments, real estate developers and occupiers, especially in the vicinity of densely populated cities that are attractive for last-mile distribution and caring businesses. Although these companies are essential for the supply and service of the city, they are losing ground due to urban repurposing.
The typical mortgage payment has decreased 1.3% year-over-year thanks to lower mortgage rates compared to 2024, improving affordability for potential buyers.
依據土地稅法施行細則第4條規定，自用住宅用地，以土地上之建築改良物屬土地所有權人或其配偶、直系親屬所有者為限。故當土地所有權人與房屋所有權人不同人時，尚需符合房屋所有權人是土地所有權人的配偶或直系親屬方符合規定。而前述該位民眾的情形，即使該位民眾已辦竣戶籍登記且房屋無出租營業情形，也會因房屋所有權人不是他的直系親屬（兄弟姐妹屬旁系親屬），而不符合規定。
