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家屋については、床面積や構造のほか、どんな設備がついているかなどで固定資産税評価額は変わります。各自治体の担当者が個別に確認し、固定資産評価基準に基づいて評価額を算定するため、住まいを新築したり、増築したりすると、一戸建ての場合は家屋調査が行われるのが一般的です。
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固定資産税の支払い方法には複数の選択肢があります。自治体や金融機関、コンビニなどでの納付のほか、口座振替による引き落としも可能です。クレジットカードやスマートフォン決済、ペイジー支払いなどに対応している自治体もあるので、納税通知書を確認して、支払いやすい方法を選択するとよいでしょう。
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つまり、固定資産税は建物の大きさにより、課税額が変動するということです。
関連リンク：アパート経営・マンション経営の固定資産税はいくらかかる？計算方法や減税措置について
固定資産税評価額とは、固定資産課税台帳に登録された評価額のこと。納税通知書と共に送られる課税明細書には「価格」や「評価額」の欄に記載される金額です。
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※マンションなどの区分所有の住宅の場合は登記床面積（内法面積）に共用部分の按分床面積を加えた床面積