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Tax Assessment

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Property Categories

Depending on the use of property, facilities are divided into seven different categories.

Residential property
Residential property is immovable property that serves the essential habitation needs of people. This means houses, apartments and similar structures.

Commercial property
All property used for business purposes of any kind is considered commercial property. For example property used for trade, retail, service, recreation, artistic and sporting activities. Property used for private medical and educational purposes is also categorized as commercial property.

Industrial property
Industrial property is property used for manufacturing, production, processing or storage of goods and similar facilities.

Examples of industrial properties are: factories and warehouses.

Agricultural property
All land and buildings used for agricultural purposes are considered agricultural property.

Inhabited property
Inhabited property is property that is used for human habitation. This means land, garages, parking spaces and similar non-commercial structures.

Abandoned immovable property and uninhabited structures

Unfinished property
A property that is still being constructed, which does not fulfill conditions for normal use.


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Why is it important to pay Property Tax?

By paying your property tax you participate in the efforts to improve quality of life in your municipality.

Property tax is needed for investments to improve roads, water supplies, sewerage, school buildings, etc.

Everybody who pays their property tax is taking an important part in the work with developing your municipality and therefore the whole country!

By paying property tax, you make a difference!