Currently, property tax revenue constitutes less than 10% of the total budget of the Thai Revenue Department. Officials thus see the Act as an easy way of boosting the government's coffers, as the method of taxation will be based on the appraised value of land and buildings and the tax base will be expanded to cover property that is currently tax-exempt. In pursuing this additional revenue, the Act aims to collect taxes more effectively and fairly from everyone based on updated valuations of land and buildings. Thus, all residential units, even those in low-income areas, will be subject to taxation, although assistance to such communities is available under the Act. Furthermore, the Act also aims to simplify the methodology for calculating and collecting taxes on property and should be easier to understand for both taxpayers and tax collectors when compared to the two laws the Act will replace.