The period of transmission of decisions determining the amount of property tax, the rates of which are determined by resolutions of the municipal council, has now begun. Who should pay the tax and until when? About this in the following article.
First, indicate which properties are taxed? Under the Local Taxes and Charges Act (Journal of Laws of 2023, item 70), These are:
- land,
- buildings or parts thereof related to the conduct of business.
The list of non-taxable or exempt properties is longer. They are described in detail under Article 2(2-4) and under Article 7(1) and 2 Local Taxes and Charges Act.
However, before the list of property data is presented, it is worth looking at when the tax should be paid. The Local Taxes and Charges Act sets tax rates which cannot be exceeded when determined by the municipality. In addition, taxpayers receive decisions on the amount of tax.
As a rule, the tax is payable in four instalments, i.e. individual are payable within the following dates: 15 March, and 15 May, and 15 September and to 15 November the tax year concerned. If the tax for a given year is less than 100 PLN, in that case, it shall be payable in full within the time limit first installments.
What is important, if the taxpayer receives a decision after the deadline for payment of the instalment, in which case the instalment must be paid within the time limit 14 days from the date of receipt of the decision.
Property tax can be paid:
- at the office of the municipality,
- transfer to the municipality account,
Inkasenta i.e. the person appointed by the municipality.
By moving to non-taxable properties. First,, property tax is not subject to agricultural land or forests except those engaged in business activities, but also:
subject to reciprocity - properties owned by foreign countries or international organisations or transferred to them for perpetual use, intended at the premises of diplomatic representations, consular offices and other missions enjoying privileges and immunities under international laws, agreements or customs,
land under surface water flowing, with the exception of land under lakes or artificial vessels,
land under marine internal waters,
property or parts thereof occupied for the purposes of the bodies of local government units, including municipal offices, county old offices, metropolitan union offices and marshal offices,
land occupied under public road lanes within the meaning of the public road regulations and the structures located there - with the exception of public road maintenance or the operation of toll motorways,
properties owned by the State Treasury, which are part of the Real Estate Resource referred to in the National Property Resource Act.
In turn, property tax exemptions were:
land, buildings and structures of railway infrastructure within the meaning of Article 4(1) Rail Transport Act or Service Infrastructure Facility as defined Article 4(51) of the law concerned, in part exclusively occupied for the performance of the tasks of the infrastructure manager concerned under Article 5(1) the law concerned, or the provision of services by the operator of the service facility concerned Under section 2 and 3 Annex 2 to the law in question, if this railway infrastructure or service facility meets the conditions set out in the Act on taxes and charges,
land, buildings and structures remaining after the closure of railway lines or their sections - until the transfer of their property or the right of perpetual use - no longer than by 3 years first on the day of the month following the month in which the final decision was taken or the Regulation entered into force, agreeing to the termination of the line or its sections, issued in accordance with the rules on rail transport - with the exception of those engaged in activities other than those referred to in the rules on rail transport,
port infrastructure structures, infrastructure structures providing access to ports and seaports and the land covered,
the land which is owned by the managing body of the port or marina, acquired for the purposes of the development of the port or marina, occupied for the activities specified in the statutes of that entity, located within the limits of ports and seaports - from first on the day of the month following the month in which the entity entered into possession, no longer than for a period 5 years, except for land occupied by an entity other than the managing body of a port or marina,
land, buildings and structures in the area of public use air parts,
business buildings or parts thereof: for forestry or fishing activities, situated on the land of agricultural holdings, serving exclusively agricultural activities, occupied with special agricultural production departments,
land, buildings or parts thereof occupied exclusively for the purpose of carrying out statutory activities among children and young people in the fields of education, education, science and technology, physical culture and sport, with the exception of those used for conducting business activities, and land permanently occupied for camps and recreation facilities of children and young people,
land and buildings entered individually in the register of monuments, subject to their maintenance and maintenance, in accordance with the provisions on the protection of monuments, except for parts occupied for the pursuit of business activities,
land and buildings owned by registered museums,
located in national parks or nature reserves and intended directly and exclusively to achieve conservation objectives: land situated in areas protected by strict, active or landscape protection, buildings and structures permanently linked to the land,
constructions of protective shafts, land under protective shafts and situated in interbanks, with the exception of entities other than water companies, their associations and shaft associations,
land constituting waste, organic land, wooded and flinted land, except those engaged in business activities,
land forming the homestead plots of agricultural production cooperative members who meet one of the conditions: they have reached retirement age, are disabled in Group I or Group II, are disabled with a significant or moderate degree of disability, or are completely incapable of working on an agricultural holding or unable to live independently,
located in the area of the family plot garden: land, plots and farm buildings with a construction area to 35 m2 and buildings constituting a garden infrastructure, within the meaning of the Family Land Gardens Act, except those engaged in business activities,
buildings and structures occupied by an agricultural producer group entered in the register of those groups, used exclusively for the sale of products or groups of products produced on the holdings of members of the group or to a specified extent under Article 4(2) Act on groups of agricultural producers and their associations and amending other laws, in accordance with its founding act,
the property or part thereof engaged in the conduct of free statutory public benefit activities by public benefit organisations,
land and buildings or parts thereof owned by the municipality, with the exception of those occupied by economic activities or held by public finance entities other than the municipality and other entities.
In view of the above, it is worth paying the property tax within the time limit in order to avoid the inconvenience of, for example, paying statutory interest on late payment.