A person who owns or possesses as property is liable to pay property tax. Liable taxpayer is determined in the following order:
- Primarily the person registered as owner of the property in the Property Rights Register of Kosovo Cadastral Agency is liable to pay tax for the property he or she owns.
- If the owner has died or for some reason cannot be determined or located the lawful possessor is liable to pay property tax.
- If the owner or lawful possessor cannot be determined or does not have access to the property, the person who factually possesses the property is liable to pay property tax.
For parcels with objects, the same owner/possessor as for the object has been applied to the parcel. This means that if you own an object you are also considered liable taxpayer for the parcel on which the object is located. If this is not correct or if your share of the parcel is incorrect, please contact your municipal property tax office.
Legal reference: Article 6 of Law No. 06/L-005 On Immovable Property Tax.
Liable taxpayer in special cases
A property with debts is transferred to a new owner or possessor
The new owner or possessor is liable for any unpaid tax, fines and interest on the property. This does not apply if there is a final decision from a competent public authority that says otherwise.
If the liable taxpayer or debtor has died, the heirs are liable to pay any tax, fines or interest that belonged to the deceased person.
Legal person is liquidated
If a legal person is liquidated, the liquidator or the legally appointed representative is liable to pay any tax, fines or interest.
Legal reference: Article 23 of Law No. 06/L-005 On Immovable Property Tax.