Here on Samui we have had to pay property tax for each year,(you can ignore the annual bill but it will then be required to pay when you sell the property).
The bill for previous years was always just a few baht, however 2023's bill was over 3,000 baht. When I paid at the land office, I queried it and was told that to benefit from the lower rates I would now have to change the blue book for my villa to a yellow book. Everyone else I have spoken to locally is in the same boat.