Property tax departement / MF
Property Tax Department (PTD) offers guidance to municipalities to ensure that property tax provides a source of income continued growing and in which counts as part of municipal budgets. The Department provides oversight to the municipal offices of property tax in order to ensure that property tax is administered in accordance with the law and municipalities remain certified to collect taxes. Analysis on sale contracts done on time assessments and data collection by the Department / Ministry will assist municipalities in the efficient administration of property tax.
Property Tax Department supports the municipal offices on property tax, monitoring property tax management with best practices. PTD works to ensure uniform standards of assessment throughout Kosovo. Department assists municipalities in their efforts for collection and review of complaints of taxpayers and provides analysis to inform decision-makers.
Role and tasks
Property Tax Department is responsible for:
- Annual inspection to ensure that property tax is administered in accordance with the law and municipalities remain certified to collect taxes.
- Analysis on sale contracts done on time assessments and data collection by the Department / Ministry will assist municipalities in the efficient administration of property tax.- Support monitoring municipal property tax management with best practices.
- Provide and ensure uniform standards of assessment throughout Kosovo.
- Provide assistance to municipalities in their collection efforts and appeals and providing analysis to inform decision-makers.
- Implementation of the new system for managing the administration of property tax
- Providing advice, suggestions and recommendations to municipalities for various actions.
- Support the activities and preparation of new municipalities to certify their property tax.
- Development and maintenance of the property tax software
- Setting the tax prices and tax rates in the PTD System each year
- Calculation massive bills, preparing them for printing and delivery
- Property Tax System development and maintenance
- The audit of municipal database
- Training for municipal officials
- Registration of payments into the system, electronically
Municipal Property Tax Office
All municipalities that have property tax must have a Municipal Property Tax Office. This office handles all the contacts with tax payers.
Ministry of finance – Property tax department
The Property Tax Department is part of the Ministry of Finance in Kosovo. PTD guides, supports and trains municipalities on how to collect property tax in a correct and unified way.
It also supplies the property tax software system. Another important task is to perform appraisals of properties in Kosovo.
The support ensures property tax remains a vital source of income for municipalities. Incomes are used to improve daily life for citizens.
The Ministry of Finance, Property Tax Department, has the following responsibilities:
- Develop and maintain the software program for property taxation
- Calculate taxes on a yearly basis and prepare bills. Municipalities then deliver the bills
- Publish information regarding property tax
- Inspect and control how municipalities perform
- Enforced collection of outstanding property tax liabilities
- Help and support municipalities to interpret the law, handle complaints and other matters relating to property tax
- Conduct mass appraisals and issue certificates of appraised value
- Develop appraisal models
- Gather and analyse sales contracts, statistics and other information needed to determine market values
- Handle complaints regarding certificates of appraised value
Municipalities perform the taxation of properties within their territories. This includes to decide the local tax rate and to register, classify and inspect properties, as well as to determine who the liable taxpayer is.
When the tax is calculated, municipalities issue and deliver the bills. They also handle inquires and complaints from taxpayers.
Property tax accounts for around one third of own source revenues for municipalities, making it an important contributor to improvements within education, roads, recreation etc.
Municipalities have the following responsibilities:
- Register and manage property tax data
- Classify properties
- Inspect properties
- Determine who is the liable the taxpayer
- Cooperate with the Ministry of Finance with appraising properties/
- Issue tax bills
- Collect taxes, including enforced collection if needed
- Review and decide on the requests for deferring the payment of tax liabilities
- Review and manage complaints
- Reimburse the taxpayer or the debtor if needed
- Decide on, and issue, fines if needed