Liability to pay

Read about liability to pay and exemptions from paying property tax.

Liability to pay property tax

If you own or possess a property, you are liable to pay property tax. The tax is imposed on all immovable properties except cultivated agricultural land. Some organizations and institutions are exempted from paying property tax.

Liable taxpayer

A person who owns or possesses as property is liable to pay property tax.

Exemptions from paying property tax

Cultivated agricultural land is exempted from property tax. Certain organisations and institutions are exempted.