Seats for Yilan County's next county council have been reallocated, with Jiaoxi Township gaining one seat and Su'ao Township losing one — good news for Jiaoxi's politicians, and bad news for Su'ao's incumbents.

• The total number of Yilan County councillors remains at 34, but Jiaoxi rises from 2 seats to 3, while Su'ao falls from 3 to 2.
• Seats are allocated according to the registered household population at the end of the sixth month before the vote, and Jiaoxi edged out Su'ao by a margin of just 230 people.
• The real reason is the house tax: since the new rules took effect last year, homes with no registered residents have been treated as non-owner-occupied, with the rate rising to as much as 4.8%.
• Jiaoxi has the highest vacant-housing rate of any township in Yilan, and owners have shifted their household registrations there in large numbers to save on tax, inflating the population.
• Su'ao now has three candidates competing for two seats, while Jiaoxi has five competing for three, making both races more intense.

Outlook: Ahead of the vote on 28 November, Su'ao's three-way contest will be the most tightly fought, while the household registration shifts driven by the new house tax rules may continue to reshape the political map in other tourism-oriented townships.