According to the provisions of the "Notice of the Ministry of Finance and the State Administration on Issues Related to Property Tax and Urban Land Use Tax" (CaiShui [2008] No. 152), if a taxpayer's obligation to pay property tax or urban land use tax is legally terminated due to changes in the physical or ownership status of the property or land, Hangzhou Tax Consulting, the calculation of the payable tax shall be cut off at the end of the month when the physical or ownership status of the property or land changes. Nanjing Tax Agency.