SHAFAQNA – The Grand Ayatollah Sistani answered a question about Khoms becoming Wajib for the old house when a new house is bought.
Question: Is Khoms Wajib for the old house we used to reside when a new house is bought?
The Grand Ayatollah Sistani: The house which the person resides in and at least for the first Khoms year and (because the person) is not able to do without it (needs it for his residence) has no Khoms. And if a person buys a new house and also keeps the old house, and the reason for change of the house is due to the old house being small and could not satisfy the (person’s) need, must pay Khoms based on the price difference between the new house and the old house; and if the change of the house is due to dereliction or not able to afford living in that area, or any other reason, Khoms is not Wajib in the new house. And if the old house can be used in other ways for example the owner’s child can reside in there, or it is rented, or it is allocated as storage which for these types of uses, Khoms is not Wajib. But if the house can be used and has been abandoned without any reason, must pay Khoms to the same amount which has been mentioned.
Source: PERSIAN SHAFAQNA