Abstract
Abstract Taiwan’s government urged the actual price registration online since August 2012. Though the registered prices are historical records which can provide some information, it still lacks of the views for market value. Hedonic price function is the most commonly used method in mass appraisal; however, it could cause bias if there is any misspecification in function form. Lacking of data in Taiwan, it is hardly to apply the repeat sales approach. We use a matching approach to capture time factor of housing price in New Taipei City. Unlike repeat sales approach, the matching approach we utilize can maintain a reasonable sample size and provide a better estimate of housing prices.