Tens of thousands of homeowners could be in line to pay the Local Property Tax (LPT) for the first time.
The Sunday Independent reports that around 60,000 households have been exempt from paying the levy since its introduction five years ago.
It is believed Housing Minister Eoghan Murphy intends to make them pay in order to avoid introducing an increase for those already paying.
Properties purchased in 2013 are exempt from the tax until the end of 2019 if it is used as a sole or main residence.
If the property is subsequently sold or ceases to be a main residence, the exemption no longer applies.
New and previously unused properties purchased from a builder or developer between January 2013 and October 2019 are exempt until the end of 2019.
Residential properties constructed and owned by a builder or developer, that remain unsold and have not yet been used as dwellings, are also exempt.
The changes come after the Government announced a review of the tax in January.
The review includes an examination of outstanding recommendations from the 2015 Thornhill review of the LPT.
It is being conducted by a cross-departmental group, chaired by the Department of Finance.
This is also made up of the Revenue Commissioners, and the Departments of Public Expenditure, Housing and Planning.
It is expected the review will be completed at the end of August.
Prices in the LPT at the moment are based on valuations made in 2013.
Commenting on the review in January, Finance Minister Paschal Donohoe said: "Even though it would be 2020 before LPT liabilities would be affected by any property revaluations, it is important that the Government is able to make its position clear in relation to LPT in a timely way so that households will be aware of its plans for the tax in advance of the November 2019 revaluation date and the associated 2020 and beyond LPT liabilities."
The annual charge ranges from €130 in Leitrim up to €500 in some parts of Dublin.
It is reported the Government raised some €477m from the tax last year.
One-third of this total revenue was distributed to the four local authorities in the Dublin region.
