A Shanghai couple has purchased 85 square meters and later relocated to a resettlement house of 120 square meters. Do they have to pay property tax?

No. According to inquiries related to relocation, it was learned that a Shanghai couple had purchased 85 square meters and later relocated to a resettlement house of 120 square meters without paying property tax. The demolition resettlement houses in Shanghai are residential buildings for residents. According to my country's relevant regulations on property tax and urban land use tax, houses for personal use by residents are exempt from property tax and land use tax.