How to Convert Agricultural Land with Houses to Residential Land
The conversion of agricultural land where houses have been built for over ten years into residential land

In September 2026, the Tax Authority of Khánh Hòa province responded to concerns regarding the reassessment of land use fees for residents in Cam Lâm commune. A resident, identified as Mr. N.Đ, submitted a request for a reassessment of his land use fee on June 30, 2026. He was informed that his application had been forwarded to the Tax Authority on July 1, 2026. However, more than two months later, he had yet to receive any notification regarding his financial obligations related to the land use fee.
Frustrated by the delay, Mr. N.Đ urged the tax authorities to review his application and resolve the financial obligations related to his land use. In response, Nguyễn Đức Toàn, head of the Tax Authority in Khánh Hòa, confirmed that upon reviewing the documents associated with Mr. N.Đ's complaint, they discovered an error in the information provided by the Cam Lâm commune's Economic, Infrastructure, and Urban Department.
The document that was supposed to verify the grounds for the exemption from land use fees contained inaccuracies, including incorrect identification of Mr. N.Đ's personal identification information. Consequently, the Tax Authority could not issue a notification regarding the financial obligations for Mr. N.Đ's land use fee.
After the Cam Lâm commune corrected and resubmitted the information on September 8, 2026, the Tax Authority promptly issued the notification regarding the financial obligations for land use fees on the same day. This incident highlights the importance of accurate documentation in the processing of land use fee exemptions and the need for local authorities to ensure that all information is correctly verified before submission to avoid unnecessary delays.