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Appeals If you find something incorrect in your Bill you have the possibility to appeal.

You may do this in the following situations:

• when you claim that the assessed value is not the market value
• when there are errors in the database on which the bill is based for example:
              - square meters
              - zone
              - quality of building (Only after resurvey has taken place)
• The bill is incorrect in any other way.
For more information please check Law No.03/L-204

There are three instances for appealing:

1. Municipal Board for Tax Complaints on Immovable Property, henceforth called the “Municipal Board of Appeals”
2. Fiscal Division of the Administrative Department of the Basic Court of Pristina.
3. Supreme Court

Please observe that appealing does not relieve you from your obligation of paying your property tax! If the decision after review is in your favour you will get a refund of the excess tax and accrued interest.


Appeal to the Municipal board of appeals When you receive your bill and see that something is incorrect you may ask for a review by the Municipal Board of Appeals. For 2015 the latest day to do this is April 30.

Submit your written request to the Property Tax Office together with all the supporting documentary evidence you wish to present.
For example this can be:
• plans for the building/construction drawings
• sales contacts for new properties

The Municipal board of appeals will notify you of their decisions within 60 days after receiving your letter of appeal. If the decision is in your favour you will receive a refund of tax and accrued interest within 30 days of the decision. The interest on the refund is 1% for each month.

If you disagree with the decision of the Municipal board you may appeal to the Complaints Review Board of MoF within 30 days from receiving the decision from the Municipal Board.

Form for appealing to the Municipal board of appeals is available below.


Appeal to Complaints Review Board of MoF If you disagree with the decision issued by the Municipal Board, you may appeal to the Complaints Review Board of MoF within thirty (30) days of receiving the notice on Municipal Board decision.

Appeal to the Supreme Court If you disagree with the decision of the Complaints Review Board of MoF you may appeal to the Supreme Court within 30 days after the Complaints Review Board came to a decision.



Appeal Steps These are the illustrated Appeal Steps described above.

1. Latest Day to Appeal to the municipal board is April 30

2. If you disagree with the decision of the Municipal board of Appeals you may appeal to the Complaints Review Board of MoF within 30 days from receiving the decision.

3. If you disagree with the decision of the MF Competent body you may appeal to the Supreme Court within 30 days from receiving the decision.