With the trend of fewer children, smaller family structure and longer life expectancy, the care of the elderly population in Taiwan has become a serious “external problem”, which affects the allocation of public resources. This paper mainly discusses the concept of “environmental empowerment” as being the goal of resource allocation and older adults care, which gives priority to 83.5% of the healthy and sub-healthy elderly people. Adopting proactive intervention mode to extend the ability of older adults to live independently is an important proposition of older adults’ care environmental planning for Taiwan’s rapidly approaching super-aged society. Finally, the paper puts forward suggestions for older adults’ care environmental planning, which aims to achieve the goal of environmental empowerment. It is expected that, through the integration of core theories, the application of concepts and the adjustment of policy objectives, an environment which is adapted to older adults’ “daily life and activities range” can be built according to local conditions, so as to realize the goal of environmental empowerment for older adults care in the super-aged society.