Abstract: Taking Shanghai as an example, considering the rigid housing demand, and choosing influencing factors of tax, this paper puts forward the personal housing property tax measurement model under rigid housing demand. Predicting dependent variables with the combination of influencing factors, using multiple linear regression method, through preliminary analysis and amendment, it calculates the optimal linear relationship between tax and influencing factors. From the measurement model, it is found that the effect of residential investment, per capita disposable income, number of residents and the area of land on personal housing property tax are significant. Besides, the first three factors' effects are positive, while the last one is negative. The personal housing property tax scheme of Shanghai, whose duty-free area per capita is 60m2 and applicable tax rate is 0.6%, makes the measurement model satisfy rigid housing demand. Based on the mechanism between influencing factors and tax in the measurement model, it makes the regulation of the real estate market possible through changing supply and demand.