All properties are classified into different value categories based on how the property is used. The value category shall reflect the actual usage of the property right now. If you change the usage you must report this within 30 days.
All properties are classified into different value categories based on how the property is used. For parcels there are 16 value categories and for objects 23. Each value category belongs to one of the 5 property categories.
The value category shall reflect the actual usage of the property right now. If you change the usage of your property, you must report this to the Municipal Property Tax Office within 30 days from changed usage, but not later than November 30 the year before the tax year. Use the form Self declaration for change of property usage.
All parcels are classified into one of the value categories below from 2018.
Objects will be classified into one of the value categories below when a general appraisal is carried out. This will be done as follows:
- For agricultural objects from 2018.
- For residential objects from 2019.
- For Commercial and Industrial objects from 2020.
The value categories for objects determined in accordance with the old property tax legal framework are available here.
- Primarily classification is based on how the property is used
- If the actual usage cannot be determined Property Tax Office will classify the property based on planned usage.
- If neither actual usage nor planned usage can be determined an object is classified as family house and a parcel is classified as parcel for family house.
If a property is used for more than one purpose it is handled in the following way:
- If the area for each purpose can be easily determined the property is divided into separate units with different value categories.
- If the area for each purpose cannot be easily determined the property is classified based on what the largest part of the property is used for.
Classification is done by municipalities. However the first classification of parcels was done by Ministry of Finance, Property Tax Department. To see how this was carried out see “The first classification of parcels”.
If the classification is not in line with how you actually use the property please contact your municipality to make corrections. Read more about complaints and request for corrections.
Legal reference: Article 8 of Law No. 06/L-005 On Immovable Property Tax and Article 3 of Administrative Instruction No. 03/2018 on Appraisal Methodology.