Abstract The merging of business tax system to the National Tax Administrations on January 1.2003 is an opportunity to re-engineer their organization of the Local Tax Administrations. This research studies mainly the attitude response of tax officials at Tax Administration of Kaohsiung Metropolitan Government before its change. Data collection of this research was done by questionnaires filled in. Total questionnaires issued were 452,making survey of collecting 321 effective samples, the major conclusions were observed as follows¡G ¤@¡B Individual characteristics-sex, age, transferring status , position ,have significant differences on the cognition of organizational change. ¤G¡B Individual characteristics-sex, position, transferring status, marital status, children , have significant differences on the work value. ¤T¡BIndividual characteristics-sex, age transferring status, position, have significant differences on the attitude response toward organizational change. ¥|¡BAn obviously positive connection is extent between the three aspects of cognition toward organizational change and the two aspects of attitude response toward organizational change. ¤­¡BThe¡usocial status value¡v¡B¡upromotion value¡vin work value have a positive connection with an attitude towards supporting the organizational change. ¤»¡BThe¡ucognition of organizational structure ¡v¡B¡ucognition of influence over career and work¡v has strongest predictability in supporting and rejecting organizational change respectively. Keyword¡GOrganizational Change¡BLocal Tax¡BWork Value¡BCognition¡BAttitude Response